"THE vast majority" of dentists contracted to the Department of Social Welfare do not have tax clearance certificates. Such certificates are necessary where a person or firm is supplying goods or services with a cumulative value of £5,000 or more in any 12 month period.
The Department's accounting officer told the Auditor General that 943 "panelists" (dentists on its panel) received payment in excess of £5,000 in the 12-month period ending in 1995, "to a total of £22 million".
No tax clearance certificates had been sought by the Department "as it was not thought relevant given the ongoing nature of contracts and the fact that withholding tax is remitted to the Revenue Commissioners"
Nor had tax clearance procedures been applied to doctors who provide medical certification to the Department "under various illness-related schemes". A total of £1.8 million was paid to doctors for this service in 1995.
Up to May of this year, claims by approximately 85 dentists had been referred for examination. To date 20 have been reported on, and just four "are currently the subject of correspondence with the practitioners concerned".
One dentist is having payments withheld, as they are being offset against treatments paid for but not provided. The Department had estimated that the dentist may have over claimed by £27,000 between 1990 and 1993. Following discussions with the dentist "on a case-by-case basis", it was agreed the amount to be recovered was £13,000.
