Thomas Pringle (Donegal, Independent)
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302. To ask the Minister for Finance if there are circumstances under which VAT can be charged on medical tests used to diagnose and for treatment of cancer; the specific circumstances under which VAT can be charged on such tests; and if he will make a statement on the matter. [13383/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. In accordance with the Directive our legislation exempts from VAT hospital and medical care or treatment provided by a hospital, nursing home, clinic or similar establishment, which includes medical tests used to diagnose and treat cancer. The legislation further provides that professional medical care services recognised as such by the Department of Health are exempt from VAT. This means that all medical tests used to diagnose and treat cancer which are provided by a recognised medical professional are exempt from VAT.