Pearse Doherty (Donegal, Sinn Fein)
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141. To ask the Minister for Finance if VAT is applicable to the provision of locum general practitioner services by organisations such as Shannondoc; and if he will make a statement on the matter. [7118/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by the Revenue Commissioners that under the EU VAT Directive the supply of the service of a locum doctor to a medical practice by an organisation or company constitutes a supply of the service of the provision of staff, which is subject to VAT at the standard rate, currently 23%.  In such circumstances, the organisation or company supplying staff is obliged to register and account for VAT where their taxable turnover exceeds the threshold of €37,500 in any 12 month period and is entitled to deduct the VAT borne on the input costs associated with their taxable business activities.

I am also advised that the provision of medical treatment or diagnostic services by a doctor is exempt from VAT and accordingly a medical practice in receipt of the provision of staff is not entitled to deduct VAT charged on the supply of the service of a locum doctor to the practice.