I propose to take Questions Nos. 613 to 615, inclusive, together.
The HSE funds treatment for patients in the EU/EEA under the governing EU Social Security Co-ordination Regulations and Guidelines.
The HSE operates the EU Treatment Abroad Scheme (TAS) for persons entitled to treatment in another EU/EEA Member State, UK or Switzerland under EU Regulation (EC) No. 883/2004, as per the procedures set out in EU Regulations (EC) No. 987/2009. The EU TAS is a consultant led scheme and allows for an Ireland-based public consultant to refer a public patient who is normally resident in Ireland for treatment in the public healthcare system of another EU member state, the UK or Switzerland. Subject to the EU Regulations and Guidelines, the EU TAS provides for the cost of approved public treatments in another EU/EEA member state, the UK or Switzerland through the issue of form S2 (IE) where the treatment is:
• among the benefits provided for by Irish legislation;
• not available in Ireland;
• not available within the time normally necessary for obtaining it in Ireland, taking account of the patient's current state of health and the probable course of the disease;
• medically necessary and will meet the patient’s needs;
• a proven form of medical treatment and not experimental or test treatment;
• provided in a recognised public hospital or other institution that will accept EU/EEA form S2 (IE) and;
• is under the control of a registered medical practitioner.
Information and guidelines on the EU Social Security Co-ordination governing legislative framework are available on the European Commission website:
• employment-social-affairs.ec.europa.eu/policies-and-activities/moving-working-europe/eu-social-security-coordination/specialised-information/eu-legislation_en
• employment-social-affairs.ec.europa.eu/policies-and-activities/moving-working-europe/eu-social-security-coordination/specialised-information/official-documents_en
The HSE is responsible for implementing the Regulations in Ireland and provides further information for patients on the HSE TAS website: www2.hse.ie/services/schemes-allowances/treatment-abroad-scheme/
In relation to arrangements in place within the department for performance oversight of the EU TAS, as the Deputy may be aware, my Department monitors and assesses HSE performance in relation to the delivery of services set out in the annual HSE National Service Plan (NSP), which includes the financial allocation for Treatment Abroad and Cross Border Healthcare. The HSE NSP is available here: about.hse.ie/publications/hse-national-service-plan-2026/
The HSE reports monthly on its performance against the NSP and this forms the basis of ongoing engagement between the Department and the HSE. Through the Performance Engagement Model, a structured, tiered approach to assessing performance is implemented.
Internally, the HSE implements the Performance and Accountability Framework which includes National Services and Schemes. The Framework is available here: about.hse.ie/publications/performance-and-accountability-framework-2026/
In addition to the NSP, the HSE collects data for a broad range of other service performance metrics that inform its own performance oversight and operational planning processes. This includes HSE activity and expenditure data related to the EU TAS.
The Department currently receives an HSE Activity and Expenditure Data Report, which includes TAS information, from the HSE on a quarterly basis. Officials from my Department engage in quarterly performance oversight meeting with the HSE TAS office, with additional engagement as required.
In addition, Ireland, like all EU Member States, participates in the collection and reporting of statistics on the application of the EU social security coordination rules, including planned treatment authorised under the TAS (S2) route. The data is compiled by the European Commission and published on its website: employment-social-affairs.ec.europa.eu/policies-and-activities/moving-working-europe/facts-and-figures-intra-eu-labour-mobility-and-eu-social-security-coordination_en
