Dear Paddy,

I get the impression that not many orthopaedic surgeons realise that V.A.T. at 23% will have to be charged on medico-legal services, whether for claimant or defence, with effect from 1st January. The only let-out is if the annual turnover for reports, etc, is less that €37,500 - probably equivalent to less than three reports per week.

It seems that it will not be back-dated, fortunately, as the European Court decision on which it is based was in 2003!

Everyone who is liable has to register for V.A.T. and get a number, and then send in the tax which has been collected, at intervals.

Full information is available at http://www.revenue.ie/en/tax/vat/leaflets/medical-services.html

Best wishes for the new year, anyway!

Michael