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Treatment abroad scheme


This content is currently being reviewed.

The Treatment abroad scheme (TAS) covers the cost of planned treatment in another country in the European Union (EU), European Economic Area (EEA), United Kingdom or Switzerland.

The treatment must be within Irish law and either:

  • not available in Ireland, or
  • not available in the time normally necessary to get it in Ireland - taking into account your health and the likely course of your condition or disease

Check if you’re eligible for the TAS

You can only apply for the TAS if:

  • you are ordinarily resident in Ireland - you live in Ireland and intend to live here for at least 1 year
  • a public hospital consultant in Ireland refers you for treatment - we do not accept referrals from GPs or self-referrals

We must assess and confirm approval of your application before you can travel for treatment.

Your consultant must confirm that you need treatment abroad and that the treatment is:

  • medically necessary and will meet your needs
  • a proven form of medical treatment, not an experimental or test treatment
  • in a recognised public hospital or other public institution run by a registered medical practitioner
  • in a hospital that accepts the treatment abroad scheme form 'EU/EEA form E112 (IE)' - also known as an S2 form

If your consultant wants to make a referral abroad that does not qualify for the scheme, this is a matter for the consultant and the referring hospital.

Private patients

Referrals of private patients or from private hospital consultants are not eligible for consideration under the HSE TAS. Private patients should apply to their private health insurance provider in relation to accessing funding towards the cost of treatment abroad.

But you may apply to the TAS if your private health insurance provider declines your application and you have exhausted their appeals process.

To do this, you need to supply these documents from your insurance provider:

  • your declined decision
  • the appeal decision

Costs covered by the scheme

The amount we cover depends on the treatment required and the country you travel to.

Travel expenses

TAS does not cover expenses for travel, accommodation or food.

But we may assist with reasonable, basic air or sea fares where appropriate.

If the patient is under 18 or needs assistance when travelling for medical reasons, we will consider providing travel expenses if we approve their application.

Travel policy for Treatment Abroad Scheme (E112) applicants (PDF, 184 KB, 2 pages)

Applying for TAS

To apply for TAS funding, your consultant must:

  • be currently treating you
  • assess you in the 2 weeks before your application
  • base the application on their medical opinion - they cannot complete the form at the request of someone else

You and your consultant must complete the Treatment abroad application form S2 - E112 IE (PDF, 1.2 MB, 32 pages).

The application must include:

  • a copy of your consultant's referral letter addressed to the consultant abroad - the letter must have specific details of the required treatment
  • details from your consultant in Ireland about your condition and the required treatment in the application form

You can send your application by post or by email.

Send the application to the TAS office as soon as possible. We need time to assess your application and give you a decision before you travel abroad.

Do not schedule appointments before you get a decision on your application. Having an appointment will not change the review process.


If your form is incomplete or your referral letter is not suitable, we will return the application to you. You will have 20 days to send us the missing information. If you do not do this, your application will be declined.

Application review

We will review your completed application. This includes a review by one of our medical assessors if required. We aim to confirm the outcome of a completed application in 15 to 20 working days.

We will send the decision letter by post. We do not give decisions over the phone.

We can only discuss an application with the:

  • applicant or their parents if they are under 18
  • referring consultant

Declined applications

We will send you a letter if we decline your application.

The letter explains:

  • why we declined your application
  • how to appeal the decision

Approved applications

If your application is approved, we will send you an approval letter. The letter tells you what to do next.

Before you attend an appointment you must give us enough notice to process the required E112/S2 form and send a copy to you and your treating hospital.

For every appointment abroad:

  1. You must send us confirmation before you attend. This can be an appointment letter.
  2. We issue the E112/S2 form to you and the hospital abroad to cover the treatment cost of your visit.
  3. You show the E112/S2 form at your appointment in the facility abroad.

You may have to pay for your visit if you:

  • go to an appointment without notifying TAS and an E112/S2 form has not been issued
  • do not show the E112/S2 form at your appointment abroad

We do not refund these costs.

Extra treatment

You are only covered for the treatment we approve in your application.

Depending on the approved treatment, your cover may allow for more than 1 visit. If this is not clear, check this before you go for treatment or additional visits.

If the facility abroad requests additional treatments, examinations or consultations at your appointment, the costs will not be covered under TAS. You will have to pay them yourself.

You must send a new application form for each follow-on visit for treatment abroad if these visits are not included in the original approval.

After your treatment

When you are discharged from the facility abroad, your care returns to your consultant in Ireland.

The facility abroad will send your consultant a medical report and care plan. Your treatment will continue in Ireland.

You must make a new application if your consultant in Ireland decides you need other treatment abroad.

Contact the Treatment Abroad Scheme office

Treatment Abroad Scheme Office,
Health Service Executive,
Seville Lodge Callan Road,
R95 DKK2


Select the phone number for your type of query:

General application queries: 056 778 4900 or 056 778 4908

Approved applicants: 056 778 4907 or 056 778 4903

Travel claims: 056 778 4902 or 056 778 4906

Fax number: 056 778 4549

The Treatment Abroad Scheme (TAS) is governed by the EU in line with the Department of Health and Children guidelines.

Page last reviewed: 16 December 2022