Michael Healy-Rae (Kerry, Independent)
Link to this: Individually | In context | Oireachtas source

117. To ask the Minister for Finance his views on a matter (details supplied) regarding locum doctors who come here to cover general practitioners' holiday leave; and if he will make a statement on the matter. [33597/16]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I would refer the Deputy to my reply to Question 31481/16 regarding the legislative position concerning VAT exemptions and the services of locum doctors.

In the specific case mentioned by the Deputy, I am advised by Revenue that the service concerned is the supply of medical professionals to third parties and is therefore within the charge to VAT and taxable at the standard rate. I am advised by Revenue that the company is currently in active discussions with them on the matter.