79 Deputy Mary Mitchell O’Connor asked the Minister for Finance regarding the charging of VAT for the provision of medical doctors to the public health service by recruitment agencies, the reason VAT is chargeable on the salary earned by the doctor and not just on the agency’s fee in view of the fact that all of these doctors are independent contractors providing a medical service to the public health system and therefore like other medical services should be VAT exempt, the agency manages the schedule of these doctors and provides the link with the recruiting hospital, but does not directly employ them, therefore making them different to other categories of health care staff; and if he will make a statement on the matter. [10264/12]

Summary

79 Deputy Mary Mitchell O’Connor asked the Minister for Finance regarding the charging of VAT for the provision of medical doctors to the public health service by recruitment agencies, the reason VAT is chargeable on the salary earned by the doctor and not just on the agency’s fee in view of the fact that all of these doctors are independent contractors providing a medical service to the public health system and therefore like other medical services should be VAT exempt, the agency manages the schedule of these doctors and provides the link with the recruiting hospital, but does not directly employ them, therefore making them different to other categories of health care staff; and if he will make a statement on the matter. [10264/12]

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• Tax Code

  xml · EN · 22 February 2012

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