Michael Creed (Cork North West, Fine Gael)
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788. To ask the Minister for Health if he will confirm receipt of correspondence from an organisation (details supplied) with regard to the 23% VAT rate being applied to payments from associates to principal dentists; if he has received an explanation regarding the rationale for introducing the charge at this point; the reason payments to date were exempt from such charges; and if he will make a statement on the matter. [5024/22]

Stephen Donnelly (Wicklow, Fianna Fail)
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The Department of Health received correspondence from the Irish Dental Association in December 2021 with regard to the 23% VAT rate applied to payments from associates to principal dentists. The Department of Finance was consulted and has advised that the supply of goods and services by a principal dentist to an associate dentist is subject to the requirements of the EU VAT Directive, with which Irish VAT law must comply.

The Minister understands that The Department of Finance has consistently outlined that position to the Irish Dental Association, and that there is no scope for any derogation in that regard.

The supply of dental services direct to patients is exempt from VAT under EU law.