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 a public consultant based in Ireland 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 referring consultant following clinical assessment of the patient, taking into account their current state of health and the probable course of their illness, certifies 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.
Applications to the TAS are processed and a determination given in accordance with the statutory framework prior to a patient travelling to avail of treatment. The HSE is responsible for implementing the Regulations in Ireland and provides further information for patients on the HSE TAS website
https://www2.hse.ie/services/schemes-allowances/treatment-abroad-scheme/