Ireland Fact-File Part 7:
Business Owner Welfare and Lifestyle

7.4 Ireland Individual Business Healthcare

Health care

In terms of small business owners providing themselves with healthcare, access to free medical treatment, subject to charges for certain services (via the holding of a medical card) is determined by the Health Service Executive based primarily on the concept of ‘ordinary residence' in Ireland.

On the domestic front, policies are available for Irish residents – albeit from a very small pool of just three companies: Quinn Healthcare, VHI Healthcare, and Hibernian Avia Health. Plans are available for individuals seeking cover on their own behalf, or for companies looking to offer such cover to their employees, although there is no obligation for them to do so. Varying levels of cover are available, and different hospitals and facilities are covered by different offerings.

The Health Insurance Authority, which also regulates the sector (although it doesn't oversee hospital cash plans, critical illness policies or income protection policies), offers information which could help a small business owner select the right kind of health insurance for their needs.

Tax relief can be claimed at the standard rate (20%) on private health insurance premiums, and on the cost of qualifying medical expenses not covered by the insurance.

With regard to international healthcare insurance plans and their status in Ireland, the situation is somewhat more complicated; given the highly-regulated nature of the sector, competition laws may render any operation of a private healthcare firm from another country technically illegal. Until the law is clearer in this area, then, the use of international or offshore healthcare plans is probably best avoided by small business owners and operators.