VETERINARY
PRACTICE SURVEY
Report 2023

www.hlb.ie

VETERINARY PRACTICE SURVEY REPORT 2023

CONTENTS
FOREWORD

2

ABOUT THIS REPORT3

SURVEY RESPONDENTS 		

4

LIFE AS A VET IN IRELAND 		

6		
Hours worked		Aspirations
		Earnings before tax
		
Job satisfaction
		Would you recommend the profession?
		Educating vets

6
6
6
7
7
7

WHAT’S HAPPENING IN COMPANION ANIMAL PRACTICES IN IRELAND ?

8

By Pete Wedderburn
PEOPLE MANAGEMENT				

10		
Skills shortage							Recruitment							Employee aspirations					Entry level roles 					Out of hours cover			

10
10
11
11
11

THE RECRUITMENT MARKET

12

By Gordan Stewart
PRACTICE FINANCE & STRUCTURE		

14		
Consultation fees						
Cost of living							Practice structure 							Corporates								Impact of Corporates						

14
14
14
15
15

SELLING TO A CORPORATE16

By Dr Gavin McCoubrey, VetPartners
THE UK EXPERIENCE

18

By Robert Groves, Hazelwoods
SUSTAINABILITY 				

21SUCCESSION & EXIT STRATEGIES		

22

		Planning for Succession					Buying group
Outsourcing			Selling your Practice
What is your Practice worth?			

22
22
22
22
23

PENSION FUNDING OPPORTUNITIES24

By Ian Feighery, Summit Financial Planning
TECHNOLOGY						

26

		Online services						
Telemedicine							Cyber security					

26
26
26

OUTLOOK							

28

		Opportunities					

28FORWARD PLANNING

			

29

		
Next Steps						

29VETERINARY PRACTICE SURVEY REPORT 2023

1

FOREWORD
I am pleased to introduce HLB Ireland’s sixth
annual report on veterinary practices in Ireland.
This year’s findings once again highlight the staffing crisis in
the veterinary sector. Two-thirds of our survey respondents
have had to increase salaries by more than 5% in the last 12
months in order to attract and/or retain employees and 60%
want to hire additional people in the next 12 months.
Scarcity of candidates is making recruitment difficult. There is
growing consensus about the need for more training places
and strong support for the proposed second veterinary
college. Our findings also suggest a need for greater emphasis
on practical and business skills in undergraduate and graduate
training programmes.

MARK BUTLERManaging Partner
HLB Ireland

Out of hours cover continues to put pressure on alreadystretched practices and contributes to owners putting in very
long hours themselves to limit the need for their employees to
be available for on call duty. In recent years, lack of work/lifebalance and burnout are key motivators for practice owners
seeking to exit the profession.
Our latest research shows 30% of practice owners want to sell
their business. For sole traders and small practice owners who
intend to sell, corporates and larger practices present good
opportunities. However, as always, we recommend that you
get an independent valuation and advice on the timing andstructure of any proposed sale before entering into
negotiations. Professionals with experience of deals in theveterinary sector will be best placed to advise you.
Independent Practices should also join a buying group toenhance profitability while also having a wider network ofsimilar type practices. This collaboration is on the rise aspractices join forces to reduce costs and access additional
resources. Scaling up and improving gross margins also makes
it easier to compete with the corporates and larger practices.
Another way to access additional resources is to outsource
time-consuming non core tasks such as bookkeeping,accounts and payroll. This can free up time and enable you
and your team to focus on higher value activity. HLB Ireland
has developed a range of outsource solutions for veterinary
practices. For details, contact a member of our team.
Once again, I am grateful to everyone who participated in our
research. Special thanks to Pete Wedderburn, Gordon
Stewart, Gavin McCoubrey, Robert Groves and Ian Feigheryfor sharing their experiences and insights. I hope that you findthis year’s report interesting and worthwhile. As always, if you
would like to discuss the findings in more detail, please get intouch.

2

VETERINARY PRACTICE SURVEY REPORT 2023

December 2022 and January 2023.

30% of practice owners who responded to this year’s survey plan to sell their practice in the next 12months.

When asked for their views on the proposed second veterinary college, 82% of respondents who
answered favour the proposal and most (67%) also believe that the current structure of educating
vets in Ireland can be improved with many suggesting the need for a stronger focus on practicalexperience and business skills.

73% of our survey respondents work more than 40 hours a week and almost a quarter work more
limiting the requirement for employees to be available for on call duty.
JOB SATISFACTION:
and 65% would recommend veterinary medicine as a career.
WORK/LIFE BALANCE:
practice owners and employees. Overall, 64% of this year’s respondents want to achieve a better
work/life balance.

59% of our survey respondents said that their practice plans to hire additional employees in thenext 12 months.

66% have had to increase salaries by more than 5% in the last 12 months. Non-pay benefits such as
flexible working, mentoring and career development opportunities are also being used to attract and

COST OF LIVING CRISIS:
73% have increased their consultation fee in the last 12 months as higher wages and rising costs eat
that the cost of living crisis is causing some pet owners to cut back on veterinary care.
TECHNOLOGY AND ONLINE SERVICES:
Less than a third of our survey respondents said their practice offers online services despite the fact
to book appointments, check opening hours, order medication or food and find answers to frequently
asked questions.

survey. This is again reflected in our latest data where 71% of respondents said a corporate has boughta practice in their area but only 10% said this has had a negative impact.
VETERINARY PRACTICE SURVEY REPORT 2023

FORWARDPLANNING

Sentiment towards corporates has steadily improved in the six years since our first veterinary sector

OUTLOOKCORPORATESTECHNOLOGY

that a well-designed website can relieve pressure on administrative staff by making it easy for clients

PENSION FUNDINGOPPORTUNITIES

into the cash available for day to day running costs. Just under half (48%) of our respondents said

SUCCESSION &EXIT STRATEGIES

retain employees.

SUSTAINABILITY

PAY AND CONDITIONS:THE UK EXPERIENCERECRUITMENT:SELLING TO A
CORPORATE

Consistent with our findings in previous years, better work life balance is the top aspiration for both

PRACTICE FINANCE& STRUCTURE

Despite their heavy workloads, 88% of our survey respondents are broadly satisfied with their job

THE
RECRUITMENT
MARKET

than 60 hours a week. Practice owners are putting in the longest hours in an effort to retain staff by

PEOPLEMANAGEMENTHEAVY WORKLOADS:

WHAT’S HAPPENING INCOMPANION ANIMAL
PRACTICES IN IRELANDPROPOSED SECOND VETERINARY COLLEGE:

LIFE AS A VET IN
IRELANDSELLING YOUR PRACTICESURVEYRESPONDENTS

KEY FINDINGSABOUT THISREPORT

This is HLB Ireland’s sixth annual veterinary practice survey. Research for this report was conducted during

FOREWORDABOUT THIS REPORT3

SURVEY RESPONDENTS
GENDER

37%

62%

1%

Male

62

Female37

Prefer not to say

1

20-30

6

31-40

17

41-50

29

51+

48

Employee

37

Partner

16

Shareholder

28

Sole Trader

19

AGE

6%
17%
48%
29%

ROLE

37%

16%

28%
19%

4

VETERINARY PRACTICE SURVEY REPORT 2023

FOREWORDREGIONPEOPLEMANAGEMENTTHE
RECRUITMENT
MARKET

Munster

39
Ulster

5

39%

PRACTICE TYPE

9%Companion Animal Practice40

Mixed Practice48

SUSTAINABILITY

SUCCESSION &EXIT STRATEGIESPENSION FUNDINGOPPORTUNITIES

10+

51

OUTLOOK21

TECHNOLOGY

5-10

THE UK EXPERIENCE

9SELLING TO A
CORPORATE

Large Animal Practice

PRACTICE FINANCE& STRUCTURE

28

WHAT’S HAPPENING INCOMPANION ANIMAL
PRACTICES IN IRELAND

Less than 5

LIFE AS A VET IN
IRELAND

PRACTICE SIZESURVEYRESPONDENTS

43

FORWARDPLANNING

5VETERINARY PRACTICE SURVEY REPORT 2023

>10

5-10

<5

3

40%

Equine Practice48%

Leinster

3%

13

43%

Connaught

13%

ABOUT THISREPORT

5%

LIFE AS A VET IN IRELAND
In keeping with our previous findings over the six years that HLB Ireland has been running this survey, staff
shortages, long hours and heavy workloads are common, particularly in smaller practices.

HOURS WORKED
Almost a quarter of the vets who participated in our latest research work more than 60 hours a week andalmost three quarters work more than 40 hours. Practice owners are putting in the longest hours with somesaying that they are managing to retain their employees by never refusing requests for a day off and limiting
the requirement for employees to be available for on call duty.
Approximately how many hours do you work per week?

All respondents%

Less than 20

1

21-30

7

31-40

19

41-50

21

51-60

28

60+

24

ASPIRATIONSConsistent with our findings in previous surveys, better work life balance is the top priority for both practiceowners and their employees
Which of the following career aspirations is most important to you?

All respondents%

Funding comfortable retirement

16

Growing your practice (if applicable)

12

Owning your own practice (if applicable)

2

Work/life balance

64

Other

6

EARNINGS
Our latest research shows that the highest earners are mostly practice owners and around half work more than
50 hours per week. Those earning less than €35k are mostly female employees in Companion Animal and
Mixed practices working 31-40 hours per week.
Please select your earnings bracket from the below options. Earnings are listed as
pre-tax figures.

6

All respondents%

Less than €35k

8

€35k-€49k

11€50k-€74k

23€75k-€99k

17€100k+

35

Prefer not to answer

6

VETERINARY PRACTICE SURVEY REPORT 2023

Despite heavy workloads, job satisfaction levels are high. Most (88%) are more than 50% satisfied with their job.
All respondents
%

30-49

6

50-69

18

70+

70

WOULD YOU RECOMMEND THE PROFESSION?
profession.
Would you recommend the profession as a career choice?

65

No

19

Unsure16

Most of our survey respondents believe that the current structure of educating vets in Ireland can be improved
with many suggesting the need for a stronger focus on practical experience and business skills at bothundergraduate and graduate levels.
All respondents%

5

Greater focus on business skills

11

Greater focus on people/communication skills

8

Greater focus on practical skills

34

Interview-based student intake

6

Other

5

SUCCESSION &EXIT STRATEGIESGreater engagement with practices

SUSTAINABILITY

31

THE UK EXPERIENCE

Another vet college/more training places

SELLING TO A
CORPORATE

Could the current structure of educating vets in Ireland be improved? If so, pleaseindicate how.

PRACTICE FINANCE& STRUCTUREEDUCATING VETSTHE
RECRUITMENT
MARKETYes

PEOPLEMANAGEMENT% (Excluding those
who did not
answer)

WHAT’S HAPPENING INCOMPANION ANIMAL
PRACTICES IN IRELAND

Given these high job satisfaction levels, it is unsurprising that most respondents still recommend a career in the

LIFE AS A VET
IN IRELAND

6

SURVEYRESPONDENTS

0-29

ABOUT THISREPORTHow satisfied are you with your job?

FOREWORDJOB SATISFACTIONPENSION FUNDINGOPPORTUNITIESTECHNOLOGYOUTLOOKFORWARDPLANNING

VETERINARY PRACTICE SURVEY REPORT 2023

7

WHAT’S HAPPENING IN COMPANION ANIMAL
PRACTICES IN IRELAND?
Life in companion animal veterinary practice isinvariably busy and there are always new andongoing issues that need to be tackled.
One of the most significant challenges in the past three years
has been the impact of COVID. While the dramatic earlychanges to work practices, such as consultations in car parks,
have long since eased, other changes introduced during the
pandemic are continuing in many clinics because they makebusiness sense. These include longer consultation periods,
masking of vet staff and clients, and the use of technology
where appropriate (e.g. for remote checking of post-operative
wounds).
Longer consultations create a more satisfying and fulfilling
professional interaction and can potentially generate additional

PETE WEDDERBURN

clinic business while remote consultations can be more costeffective than checking healthy pets in person. Mask wearing

BVM&S CertVR MRCVS

has continued as there is still concern about the risk of staff

Bray Vet

being off sick, either with COVID or with other respiratory
infections.

PET OWNERS
While the surge in new pet owners linked to people having
more time at home during the pandemic has plateaued, clinics
are now busy with the spillover effects. Pet owners complain of
behavioural issues with dogs that were poorly socialised as
pups and/or had limited socialisation thereafter. Additionally,
many new owners, having returned to work, are finding thatthey cannot fit their new pets into their lives as they had hoped.
This is contributing to high levels of surrenders to dog rescue
groups, who find themselves overwhelmed, and greater
demand for euthanasia of dogs with issues such as aggression
because there is often no reasonable alternative. These cases
are emotionally challenging for vets and nurses.

SPECIALIST CARE
Existing clients are increasingly interested in high end
investigations and treatments even—or perhaps especially—for
elderly pets. This may reflect greater emotional attachment toanimals because of the increased time spent together during
the pandemic. Vet clinics are investing in top end diagnostic
imaging (such as CT or MRI scans) and there is growing
demand for advanced work ups and treatments, sometimes
even in cases that have a poor prognosis such as fitting apacemaker in an elderly dog less than a month before the endof life. Advanced dental work, including dental radiography, withestimates of €800—€1,000, is becoming commonplace.

8

VETERINARY PRACTICE SURVEY REPORT 2023

Pet insurance, currently estimated to cover around 15% of the Irish pet population, is growing in popularity
treatments. The acquisition of Petinsure.ie by the long established Swedish pet insurance company Agria islikely to bring significant changes to the products on offer.

Clinics providing online services are seeing more online orders for food and repeat medications. Clients are

Clinics are expected to provide higher standards of service than ever and clients are often vocal about theirexperiences online. It can be challenging for busy clinics to monitor and respond to online and social media

STAFF
The ongoing shortage of vets and nurses continues to create challenges whenever staff move on (or takeleave). An inflation-driven surge in wage demands in autumn 2022 forced many clinics to implement modest

Younger vets are choosing quality of life over full time working with greater awareness that working too
hard can cause serious longer term health issues. This is contributing to requests for three or four day
the news in recent weeks, with hopes that this will improve the availability of veterinary graduates.

with good pay and conditions in an established clinic. This is contributing to the trend of corporate
veterinary groups (such as IVC, Linnaeus and Vet Partners) buying independent veterinary clinics acrossIreland.

PRACTICE FINANCE& STRUCTURE

Younger vets are also less interested in buying into veterinary partnerships than in securing a senior role

THE
RECRUITMENT
MARKET

weeks, shorter working days, and avoiding on call rotas. Plans for a new vet school in Ireland have been in

PEOPLEMANAGEMENT

consultation fee increases.

WHAT’S HAPPENING INCOMPANION ANIMAL
PRACTICES IN IRELAND

praise and criticism.

LIFE AS A VET IN
IRELAND

also booking appointments online and using communication tools such as PetsApp.

SURVEYRESPONDENTS

ONLINE SERVICES & SOCIAL MEDIAABOUT THISREPORT

due to greater awareness of the benefit of being able to afford high end investigative procedures and

FOREWORD

INSURANCESELLING TO A
CORPORATETHE UK EXPERIENCESUSTAINABILITY
SUCCESSION &EXIT STRATEGIESPENSION FUNDINGOPPORTUNITIESTECHNOLOGYOUTLOOKFORWARDPLANNING

VETERINARY PRACTICE SURVEY REPORT 2023

9

PEOPLE MANAGEMENTLong hours and staff shortages continue to make it difficult for both practice owners and their employees toachieve a reasonable work/life balance so it’s not surprising that increasing headcount and retaining employees
is a priority for many practices.

SKILLS SHORTAGE
Two-thirds of this year’s survey respondents had to increase salaries by more than five percent in the last 12
months and 59% intend to hire additional employees this year.
On average, has your practice had to increase staff salary costs over the past
twelve months?

% (Excluding those who
did not answer)

0-5%

34

5-10%

47

10%

18

20%

1

RECRUITMENT
Across all regions, practices are finding it difficult to find staff. As well as offering competitive pay andconditions, employers are increasingly offering additional benefits such as flexible working arrangements,
improved rotas, mentoring and career development opportunities. Just over half (53%) of our survey
respondents said their practice has introduced initiatives like this to enhance their ability to attract employees.
Wellness supports, an extra day’s annual leave on employees’ birthdays and/or an additional days leave per
year for every year they stay in the job (capped at an additional five extra days annual leave after five years)
were other non-pay benefits mentioned.

“I’ve sourced accommodation provided a vehicle and been very flexible in time off,”commented one practice owner.

Practices are also looking to hire candidates from outside Ireland where they cannot source suitably qualified
staff in Ireland.
Measures implemented by practices to attract/retain staff

10% (Of those who answered ‘yes’
to previous question)

Enhanced benefits

42

Improved rota

35

Mentoring

8

Other

15

VETERINARY PRACTICE SURVEY REPORT 2023

Most practice owners (69%) consider salary increases to be their employees’ top aspiration and 57% of practiceincrease was their top aspiration and 34% of employees who want to work fewer hours. Understanding
employee aspirations is helpful when it comes to designing remuneration and non-pay benefit packages.

SURVEYRESPONDENTS

Overall, achieving a better work/life balance is a top priority at every level of the profession.

ENTRY LEVEL ROLES
shortages in the profession. Respondents also mentioned the need for greater student intake and better
student selection processes. Elsewhere in our survey, in a specific question on the proposed second veterinary% (Excluding those who did
not answer)

Increase student intake/improve student selection process

31

Encourage collaboration, mergers

7

Other

10

OUT OF HOURS COVER
required to be available for extensive out of hours cover.
“24 hour cover is a huge burden on remote rural vets and getting worse,” commented one survey respondent.
“Having to do an unreasonable amount of OOH makes work life balance practically non existing,” said another.
practice owners and their teams.

SELLING TO A
CORPORATE

Where it is feasible to do so, collaborating with other practices can help to alleviate the OOH burden on both

PRACTICE FINANCE& STRUCTURE

Smaller practice owners highlight the difficulty of attracting young people to work in situations where they are

THE
RECRUITMENT
MARKET

52

PEOPLEMANAGEMENT

Improve pay, conditions, work/life balance

WHAT’S HAPPENING INCOMPANION ANIMAL
PRACTICES IN IRELAND

college, 82% of those who answered favour the proposal.

LIFE AS A VET IN
IRELAND

Just over half of our survey respondents mentioned the need for better pay and conditions to address staff

What actions does the profession need to take to cope with staff
shortages?

ABOUT THISREPORTowners think their staff want to work fewer hours. This compares to 50% of employees who said a salary

FOREWORDEMPLOYEE ASPIRATIONSTHE UK EXPERIENCESUSTAINABILITY
SUCCESSION &EXIT STRATEGIESPENSION FUNDINGOPPORTUNITIESTECHNOLOGYOUTLOOKFORWARDPLANNING

VETERINARY PRACTICE SURVEY REPORT 2023

11

THE RECRUITMENT MARKET
It won’t come as news to anyone who is hiring thatthe veterinary recruitment market in Ireland
continues to be challenging.
Increased demand for veterinary services, coupled with ashortage of new graduates and the well-documented changing
demographics within the profession, means that we don’t
anticipate the market will improve in the near or medium term.
VetJobs.ie saw an increased number of overseas applicantsduring 2022, due in part to the easing of Covid-restrictions, butalso due to Brexit. European candidates, who would previously
have travelled to the UK, are now looking to Ireland instead. This
has eased the pressure on the Irish market slightly but it
remains a job-seekers’ market with more vacancies thancandidates.
We also saw continued upward pressure on salaries in 2022,
particularly in urban areas. We expect that this trend will

GORDON STEWART

continue during 2023, albeit at a lower rate.

Vetjobs.ie

Successful employers on VetJobs.ie continue to focus on theiremployer brands, as well as building out well-rounded
compensation packages. The presence of UK corporates in themarket has meant that independent Irish practices are
increasingly having to reconsider both their employer brands,
and what they can offer to prospective staff.

12

VETERINARY PRACTICE SURVEY REPORT 2023

FOREWORDABOUT THISREPORTSURVEYRESPONDENTS

LIFE AS A VET IN
IRELAND

WHAT’S HAPPENING INCOMPANION ANIMAL
PRACTICES IN IRELAND
PEOPLEMANAGEMENTTHE
RECRUITMENT
MARKET
PRACTICE FINANCE& STRUCTURE

SELLING TO A
CORPORATETHE UK EXPERIENCESUSTAINABILITY

SUCCESSION &EXIT STRATEGIESPENSION FUNDINGOPPORTUNITIESTECHNOLOGYOUTLOOKFORWARDPLANNING

13

VETERINARY PRACTICE SURVEY REPORT 2023

PRACTICE FINANCE & STRUCTURE
With rising costs and higher wages eating into profits, it is more important than ever to pay attention tofinancial management. Any delay issuing bills and/or failing to chase overdue payments could leave you shortof cash and unable to meet day-to-day running costs. If time constraints or lack of business skills are creating abacklog in this area, our team can provide assistance.

CONSULTATION FEESYour consultation fees should reflect the value of the services you provide. Similar to last year, 11% of those who
answered our question on this topic charge less that €35 for an initial consultation, however almost threequarters of our survey respondents have put up their prices in the last 12 months.
What fee do you currently charge for an initial consultation? Pleaseindicate by selecting an appropriate fee bracket.

% (Excluding those who did
not answer)

<€35

11

€36-4551€46-55

26

>€55

12

COST OF LIVING
Anecdotal reports suggest that the cost of living crisis is causing some pet owners to cut back on veterinarycare. Just under half (48%) of our respondents said they have seen signs of this. Payment plans and pet
insurance can help.
Within your practice, have you seen an increase in pet owners struggling
to pay their veterinary bills or delaying treatments?

% (Excluding those who did
not answer)

Yes

48

No

37

Don’t know. unsure

15

PRACTICE STRUCTURE
Since our first survey of the veterinary sector six years ago, we have noticed a growing trend towards
consolidation. More than half (51%) of respondents in our latest research work in practices with 10 or more staff,
up from 38% last year.
Scaling up is contributing to a steady increase in the number of incorporated practices. Sixty percent of those
who answered this year’s survey question on practice structure are in incorporated practices (up from 52% lastyear, and significantly up from just 23% in our 2018 survey). Of those whose practice is not incorporated, 50%
would consider incorporation.
Depending on your practice, there can be tax advantages to adopting a company structure. Incorporation
would enable you to avail of the lower Corporate Tax rate and potentially allow you to take advantage ofvaluable Capital Tax reliefs when selling or exiting your business.
Operating from a company also provides limited liability which protects personal assets if the practice runs into
financial difficulty.

14

VETERINARY PRACTICE SURVEY REPORT 2023

FOREWORD

REASONS TO INCORPORATESURVEYRESPONDENTS

2. You want to incentivise staff or introduce new partners
3. You want to buy a property for your practice
5. You want to maximise pension contributions to provide for yourretirement

Sentiment towards corporates has steadily improved in the six years since our first veterinary sector survey.
has had a positive impact. Only 10% said the impact is negative. 50% said there is no impact.

before entering into negotiations it is important to obtain an independent valuation of your business andadvice on the timing and structure of the proposed sale. Professionals with experience of transactions in theveterinary sector will be best place to help you avoid costly mistakes.

71

No

19

Unsure10

If you've answered yes to the previous question, please indicate how
this has impacted on your business/practice.

% (Of those who answered ‘yes’
to Q14)

Negative impact

10

No impact

50

SUCCESSION &EXIT STRATEGIES40

SUSTAINABILITY

Positive impact

THE UK EXPERIENCEIMPACT OF CORPORATESSELLING TO A
CORPORATE

Yes

PRACTICE FINANCE& STRUCTURE% (Excluding those who did
not answer)

THE
RECRUITMENT
MARKET

Corporates continue to present opportunities for practice owners who want to sell their business. However,

PEOPLEMANAGEMENT

This is again reflected in our latest data which shows that 40% think the presence of a corporate in their area

WHAT’S HAPPENING INCOMPANION ANIMAL
PRACTICES IN IRELAND

CORPORATESLIFE AS A VET IN
IRELAND

4. You want to fund a partner’s exit from the practiceHas a corporate bought a practice in your area?

ABOUT THISREPORT

1. You want to use excess profits or raise finance to develop/grow yourbusiness

PENSION FUNDINGOPPORTUNITIESTECHNOLOGYOUTLOOKFORWARDPLANNING

VETERINARY PRACTICE SURVEY REPORT 2023

15

SELLING TO A CORPORATE
Gavin McCoubrey and his business partner
Diarmuid Currid sold their veterinary practice to
VetPartners in 2019. The deal secured the future of
their practice while enabling them to continue toprovide the highest levels of patient care. Today,
Gavin is VetPartners’ managing director in Ireland.

WHY DID YOU AND DIARMUID DECIDE TO
SELL YOUR PRACTICE TO VET PARTNERS?
By the time we joined VetPartners in 2019, Diarmuid Currid(UCD ’96) and myself had successfully founded and grown achain of veterinary clinics. Originally, we had no intention ofjoining a corporate. In fact, we had arranged meetings withother practices who, like us, wanted to remain independent.
However, our view changed when we met York vet Jo Malone.
We quickly realised that Jo’s vision for veterinary practices and

GAVIN MCCOUBREYManaging Director - Ireland
VetPartners

the values that she and VetPartners stood for mirrored our own
and that she was someone we could partner with. Although we
had received competing bids from all the major corporates,
Vetpartners were our preferred choice.

WHAT’S THE BACKGROUND OFVETPARTNERS?
Jo founded VetPartners in 2015 with the aim of establishing a
new group that would reflect the core values that she believes
should be at the heart of every practice—being respectful,
working in collaboration, supporting each other and being
dedicated and approachable. At the time, Jo was still a working
vet at her home practice, The Minster Veterinary Practice inYork. Initially, she set about identifying other practice owners
who shared her values and quickly built up a strong base ofsmall animal practices across the north of England andScotland. Before long, equine, mixed and farm practices, werejoining up as VetPartners expanded further afield, establishingpractices in Italy, France, Germany, the Netherlands,
Switzerland, Portugal, Spain and now Ireland.

YOU MENTIONED SHARED VALUES—HOW
ARE THOSE VALUES REFLECTED IN THE
VETPARTNERS CULTURE?
Jo has fostered a culture of warmth and belonging at
VetPartners. She has a passion for caring for pets and theirowners but she is also committed to developing the people
who work in our organisation. Our motto— ‘We Are Family’—reflects the value we place on close working relationships andhow we regard our practice staff.

16

VETERINARY PRACTICE SURVEY REPORT 2023

something that we were worried about but Jo acknowledged that no two practices are the same and reassured
community and VetPartners recognised the strengths of our veterinary staff and helped us to preserve ourlegacy and brand.

personal and professional development of staff members so that made it much easier to bring our staff
together. We were confident that joining the VetPartners family would guarantee a secure home for our

HAVE YOU SEEN ANY OTHER BENEFITS FROM THE DEAL EITHER FOR THE
PRACTICE OR FOR YOURSELF AND DIARMUID?
By providing us with access to their infrastructure, VetPartners strengthened our administrative processes while

Diarmuid has continued to grow the practice, obtaining an MBA and now studying for a Surgery Certificate.
Following on from my own MBA at Queens I am privileged to lead VetPartners’ expansion in Ireland.

Our presence in Ireland is growing but we are only interested in practices that are a good fit for the VetPartners
adopted an all-Ireland approach which supports collaboration across the island from a clinical perspective andenables sharing best practice as well as organising CPD events and facilitating personal and professional
development.

expensive alongside increased people costs and overheads. In terms of staff shortages, recruitment issues are
not unique to us here in Ireland. We need to grow the talent pool through initiatives across the European
opportunities to encourage Irish vets and nurses to return—particularly those who have experienced at firsthand the VetPartners culture in the UK.

Irish people are naturally suspicious of corporate groups but for Diarmuid and myself, the experience has been
animal vets in Europe— and having Rossdales, the largest equine veterinary practice in Europe amongst ourmost respected equine practices—I believe VetPartners’ experience, knowledge, values, people and culture
make us a perfect fit for Ireland. Importantly, we continue to be led by vets and we believe the best practices

TECHNOLOGY

are vet-led too.

PENSION FUNDINGOPPORTUNITIES

very positive. The key is to find a partner who shares your values and ambition. As the largest employer of large

SUCCESSION &EXIT STRATEGIESFINALLY, WHAT WOULD YOU SAY TO PRACTICE OWNERS WHO MIGHT BE
WEIGHING UP THE PROS AND CONS OF JOINING A CORPORATE?

SUSTAINABILITY

mainland such as sponsorship and CPD provision within Veterinary schools. I would also like to look at

THE UK EXPERIENCE

I envisage further consolidation but multiples may ultimately start to decline as borrowing becomes more

SELLING TO A
CORPORATE

WHAT’S YOUR VIEW OF THE OUTLOOK FOR FUTURE DEALS? WILL STAFF
SHORTAGES CONTINUE TO BE A FACTOR DRIVING MERGERS AND
ACQUISITIONS IN THE SECTOR?

PRACTICE FINANCE& STRUCTURE

family—practices with similar values who buy into our culture and share our independent spirit. We have

THE
RECRUITMENT
MARKET

YOU MENTION EXPANSION. WHAT ARE YOUR PLANS FOR IRELAND?

PEOPLEMANAGEMENT

still allowing us autonomy and enabling us to continue to provide the highest level of patient care.

WHAT’S HAPPENING INCOMPANION ANIMAL
PRACTICES IN IRELAND

practices and our people. Six years later we have been proved correct.

LIFE AS A VET IN
IRELAND

Like our own practice, from an organisational perspective, VetPartners are committed to supporting the

SURVEYRESPONDENTS

us that she wanted to embrace our independent spirit. We had positioned ourselves at the heart of our

ABOUT THISREPORT

Diarmuid and myself were very proud of what we had built and hugely protective of our staff so culture was

FOREWORDDID YOU HAVE TO OVERCOME ANY CHALLENGES IN TERMS OF CULTURE
WHEN YOU JOINED VETPARTNERS? HOW DIFFICULT OR EASY WAS IT FOR
YOU AND YOUR EMPLOYEES TO ADAPT TO BEING PART OF A CORPORATE?

OUTLOOKFORWARDPLANNING

VETERINARY PRACTICE SURVEY REPORT 2023

17

THE UK EXPERIENCE
Increased demand for services, the impact of
Covid-19, staffing shortages, and Competitions andMarkets Authority (CMA) investigations into
veterinary practice acquisitions, have all broughtchallenges for the UK’s veterinary sector in recent
times. Corporates have been present in the UK
veterinary sector for a number of years now, which
may provide some insight as to how the market
may evolve in Ireland. Despite the current
challenges in the sector, many UK practices
continue to report strong profitability, says Robert
Groves an experienced adviser on veterinary
practice transactions in the UK.

TRADINGROBERT GROVES

Some 3.2 million UK households acquired a pet during theCovid-19 pandemic, according to the Pet Food Manufacturers’

Associate Director

Association. This surge in pet ownership has contributed toHazelwoods

increased demand for pet care services and is one of thebiggest drivers of turnover growth in veterinary practices inrecent times.
An analysis of Hazlewoods client data shows average turnoverfor Small Animal veterinary practices rose by 13.3% in 2022.
The data further suggests that limited capacity and growing
demand for services (with some practices closing their books
to new clients) has led to price restructuring. Prices charged(particularly in relation to consultation fees) rose by 7%—10%last year.

STAFF
Rising pressure on staff resources and wages are also reflectedin the data. Adjusted staff costs (i.e. including imputed ownersalaries) were 45% as a percentage of turnover for 2022. Bycomparison, circa 5 years ago, the range was 38–45%.

PROFITABILITY
Overall, the profitability of UK veterinary practices hasremained strong. The data shows that EBITDA (earnings
before interest, taxation, depreciation and amortisation) as apercentage of turnover for Small Animal practices (excluding
outliers) currently stands at 17%.

18

VETERINARY PRACTICE SURVEY REPORT 2023

EBITDA relative to turnover) are now performing even more strongly than before. This reflects what we hear inconversations with practice owners—those who have invested in their practices and teams are seeing a returninvestment pays off provided consultation fees keep pace with cost inflation.

There are two main exit routes from practice— sale to a Corporate or sale to an independent buyer. In mostcases, independent buyers tend to be existing members of staff.

Market or a larger global parent, can afford to pay higher values than independent buyers. This has resulted insignificant consolidation in the veterinary sector in recent years. According to a recent CMA report, whereas(45%) by 2021. The figure may now be circa 40%.
In recent times, the CMA has been taking a keen interest in the UK veterinary market and has launched numberof investigations into Corporate acquisitions. Depending on the outcome, this could limit the number of
independent buyers and may encourage new Corporate entrants into the UK veterinary market.

In summary, the veterinary market in the UK is in an interesting and exciting place. While there are undoubtedlypressures, including the rising cost of living, there are also opportunities both for start ups and for establishedTHE
RECRUITMENT
MARKET

CONCLUSIONPEOPLEMANAGEMENT

potential acquirers for practices in the future. On the other hand, it may create greater opportunity for

WHAT’S HAPPENING INCOMPANION ANIMAL
PRACTICES IN IRELAND

independent veterinary practices accounted for 89% of the UK industry in 2013, this had fallen to less than half

LIFE AS A VET IN
IRELAND

Corporate buyers, who typically have access to external funding from sources such as private equity, the Stock

SURVEYRESPONDENTS

EXIT ROUTESABOUT THISREPORTon their investment and their underlying profit is being sustained or strengthened. The lesson here is that

FOREWORD

Interestingly, an analysis of historic data shows that the strongest financially performing practices (in terms ofpractices who want to continue to strive for clinical excellence, caring for clients and looking after their staff.

and the veterinary market is considered by some to be relatively recession proof.
Practice owners looking for an exit route can still find opportunities with Corporates however the recent spate

Robert Groves is an Associate Director of Hazlewoods where his role involves buying and selling veterinary practices in the UK.
Hazlewoods is an independent member of HLB The Global Accounting and Advisory Network.

SELLING TO A
CORPORATE

of CMA investigations may stimulate increased interest in selling to independents.

PRACTICE FINANCE& STRUCTURE

History suggests that animal owners continue to spend on their animals during periods of economic turbulence

THE UK EXPERIENCESUSTAINABILITY
SUCCESSION &EXIT STRATEGIESPENSION FUNDINGOPPORTUNITIESTECHNOLOGYOUTLOOKFORWARDPLANNING

VETERINARY PRACTICE SURVEY REPORT 2023

19

20

VETERINARY PRACTICE SURVEY REPORT 2023

FOREWORDSUSTAINABILITYABOUT THISREPORT

Across the country, veterinary practices are starting to implement a variety of measures to enhancesustainability and reduce their carbon footprint. Our research shows the majority of this year’s survey
sectors like farming and food. Practices are actively working to reduce waste by recycling and eliminating
plastics. Some have also switched to alternative energy sources to reduce their reliance on fossil fuels and someour survey respondents (46%) have either not at all or not yet taken action in this area.

SUSTAINABILITY

Energy / sustainability audit

4

Recycling

17

Using/considering using electric vehicles

5

Other

5

No

42

Not yet4

PRACTICE FINANCE& STRUCTURE

23

THE
RECRUITMENT
MARKET

Energy saving

PEOPLEMANAGEMENT%

WHAT’S HAPPENING INCOMPANION ANIMAL
PRACTICES IN IRELAND

Have you considered or implemented any change to support sustainability and climate action
in your practice?

LIFE AS A VET IN
IRELAND

are promoting biodiversity in their surroundings through initiatives like planting trees. However, almost half of

SURVEYRESPONDENTS

respondents are keenly aware of their own environmental impact as well as that of their clients, particularly in

SELLING TO A
CORPORATETHE UK EXPERIENCESUSTAINABILITY
SUCCESSION &EXIT STRATEGIESPENSION FUNDINGOPPORTUNITIESTECHNOLOGYOUTLOOKFORWARDPLANNING

VETERINARY PRACTICE SURVEY REPORT 2023

21

SUCCESSION & EXIT STRATEGIES
Leaving your business in good hands when the time comes to exit or retire requires a lot of careful thought andforward planning. The options are usually either to pass your practice on to a successor, to merge or to sell up.
In each of these scenarios, it’s important to obtain professional advice so that you can structure the transition
correctly.

PLANNING FOR SUCCESSION
Some practices may have one or more potential successors on their existing team who can, over time, bementored in preparation for a future leadership role. However, for most practices, finding a successor to buy
into the business takes time and is not easy. Only 19% of this year’s survey respondents have identified potential
future partners to buy into their business. HLB Ireland’s research consistently shows that relatively few
employees aspire to ownership which means that merging or selling may be the only viable exit route for many
practice owners.

BUYING GROUP
An advantage of merging is that joining forces with another practice can make it easier to attract and retain
staff, which in turn improves your succession planning options. Merging also enables you to share costs andenhances your ability to invest in your business.
Have you identified potential future partners to buy into your practice?

% (Excluding those who
did not answer thisquestion)

Yes

19

No

53

Not applicable28

OUTSOURCING
Another way to access additional resources without employing more staff is to outsource time-consuming
administrative activities such as bookkeeping and accounts and payroll. This can be a cost-effective way toaccess skills you may not have available in-house. It also frees up time and enables you to focus on higher value
activity. HLB Ireland has developed a range of outsource solutions for veterinary practices. For details, contact
Mark Butler.

SELLING YOUR PRACTICE
Just under a third (30%) of practice owners are considering selling up in the next 12 months.. The potential
purchasers for independent veterinary practices include corporates and growth-focused indigenous businesses.
However, the appetite for acquisitions may be weaker in the coming months as obtaining finance is difficult in
the current economic environment, particularly for companies seeking funding from traditional sources.
Successful transactions are likely to require that purchasers have sufficient resources on their own balance
sheet to fund the acquisition.
Are you considering selling your Veterinary practice or share thereof in thenext year?

22% (Practice Owners)

Yes

30

No

49

Not sure

21

VETERINARY PRACTICE SURVEY REPORT 2023

This is often the first question practice owners ask. While practice values have increased significantly in recent
your financial track record.
The important thing to realise is that if you start preparing early enough, there are often opportunities toat the outset.
% (Excluding those who
did not answer)
37

No

47

Not applicable

16

1.

Check your Corporation Tax returns and ensure that the close company surcharge has been

2.

When incorporating, ensure that the correct corporate transaction document is in place. We
often find that this is not the case. Always seek advice from an experienced tax consultant

3.

.Identify and resolve any property-related issues (title, planning, etc) before entering into
negotiations with potential buyers.
If you are carrying on more than one trade, ensure that the practice being sold can be easily
identified in your financial accounts and that expenses are properly identified as being
required to run the practice.
Ensure that your payroll processes are operating correctly and comply with Revenue
guidance.

THE UK EXPERIENCE

5.

SELLING TO A
CORPORATE

4.

PRACTICE FINANCE& STRUCTURE

when changing your business structure.

THE
RECRUITMENT
MARKET

dealt with correctly. We often find that this has been ignored.

PEOPLEMANAGEMENT

5 TIPS FOR SELLERS

WHAT’S HAPPENING INCOMPANION ANIMAL
PRACTICES IN IRELAND

Yes

LIFE AS A VET IN
IRELAND

Do you know the current value of your practice?

SURVEYRESPONDENTS

enhance practice value in advance of the intended sale. The key is to plan ahead and obtain professional advice

ABOUT THISREPORT

years, the answer depends on factors such as goodwill, location, staffing, practice property and facilities and

FOREWORD

WHAT IS YOUR PRACTICE WORTH?

SUSTAINABILITY
SUCCESSION &EXIT STRATEGIESPENSION FUNDINGOPPORTUNITIESTECHNOLOGYOUTLOOKFORWARDPLANNING

VETERINARY PRACTICE SURVEY REPORT 2023

23

PENSION FUNDING OPPORTUNITIESRecent changes to the rules regarding Personal
Retirement Savings Accounts make PRSAs more
attractive for business owners and employers, says
Ian Feighery.
Up to now, there were certain age and salary restrictions on
PRSA contributions. However, changes introduced in the recent
Finance Act mean that the only limit on employer PRSA
contributions is now the €2m standard fund threshold. This will
make PRSAs more attractive for business owners and meansthat you can now make an employer PRSA contribution of up to€2m in one go if your company is able to do so—a much moregenerous option than is currently available through company
pension schemes.
Additionally, your company can claim full Corporation Tax relief(12.5%) in the year that the employer PRSA contribution is

IAN FEIGHERY
Summit Financial Planning

made. Up to now, a contribution made to a company pension
scheme might have to spread the tax relief over a 5-year period,
depending on the size of the contribution.
The new PRSA rules also provide funding opportunities for
spousal pensions where a company owner’s spouse has bonafide employment in the company and is in receipt of PAYE
income. The company can set up an employer PRSA andcontribute up to the €2m standard fund threshold (in exactly
the same way as for a business owner).
Likewise, a company can set up employer PRSAs for key
employees (and make large pension contributions) to reward
them for their service and loyalty.

24

VETERINARY PRACTICE SURVEY REPORT 2023

A potential drawback of PRSAs is that when they mature, you can only take a maximum lump sum of 25% of
Retirement Fund (ARF).
While company pension structures also allow you to purchase an annuity or ARF, they provide an additional
is required for this). If you select this option, you then have to purchase an annuity with the remaining fund
(ARFs are not available).

service with the company, a relatively high salary and a relatively low pension fund. They might be able to taketheir full pension value out as a tax-free lump sum (up to €200K) rather than only being able to get 25% of the

Please be aware that this article is written as a brief overview of the recent changes to PRSA pension funding
limits that came into effect in January 2023. As such, we would advise speaking with a qualified financial
adviser to obtain further information.

THE
RECRUITMENT
MARKET

Summit Life & Pensions Ltd T/A Summit Financial Planning is regulated by the Central Bank of Ireland.

PEOPLEMANAGEMENT

This article was written by Ian Feighery of Summit Financial Planning, which is a full financial planning firm that operates out of
Dublin 2.

WHAT’S HAPPENING INCOMPANION ANIMAL
PRACTICES IN IRELAND

fund value through a PRSA.

LIFE AS A VET IN
IRELAND

The company pension structure may be more advantageous than a PRSA to someone who has many years’

SURVEYRESPONDENTS

option where you can choose to take a maximum lump sum of up to 1.5 times final earnings (20 years’ service

ABOUT THISREPORT

the fund value. The remaining 75% must be used to purchase either an annuity (income for life) or an Approved

FOREWORDDRAWING YOUR PENSIONPRACTICE FINANCE& STRUCTURE
SELLING TO A
CORPORATETHE UK EXPERIENCESUSTAINABILITY
SUCCESSION &EXIT STRATEGIESPENSION FUNDINGOPPORTUNITIESTECHNOLOGYOUTLOOKFORWARDPLANNING

VETERINARY PRACTICE SURVEY REPORT 2022

25

TECHNOLOGY
Advances in technology will increasingly impact the veterinary sector, streamlining operational processes andenhancing clinical services. Already, in sectors like agriculture, wearables and mobile apps enable farmers tomonitor animal health. New technologies and devices that collect and share data will speed diagnosis andenhance patient outcomes.

ONLINE SERVICES
At operational level, relatively few practices offer online services despite the fact that a well-designed website
can relieve pressure on administrative staff by making it easy for clients to book appointments, check opening
hours, order medication or food, make a live payment and find answers to frequently asked questions (faq).
Does your practice offer any online services to clients?

% (Excluding those who
did not answer)

Yes

30

No

70

TELEMEDICINE
Only one-third of our survey respondents see telemedicine as a growing part of their daily workload. Whilesome believe technology cannot replace the human touch, others are using services like WhatsApp for triage.
“It saves wasted visits, but can be tiresome out of hours for non urgent cases,” one survey respondentcommented.
How do you feel about telemedicine as part of clinical veterinary practice?

% (Excluding those who
did not answer)

I don’t see this playing any significant role50

I see this as a threat, with other businesses trying to take my business via
telemedicine

9

I see this as a growing part of my own clinic’s daily workload, just like any otherstream of appointments

33

Other

8

CYBER SECURITY
With reports of data breaches and cyber crime heightening awareness of online risks, it is not surprising that87% of our survey respondents consider they are ‘somewhat’ or ‘very’ vulnerable to a cyber breach. A cybersecurity audit can help identify threats and recommend any necessary measures to defend against them.
Do you feel the technology systems within your practice could be vulnerable
to a cyber breach?

26% (Excluding those who
did not answer)

Not at all

13

Somewhat vulnerable

78

Very vulnerable

9

VETERINARY PRACTICE SURVEY REPORT 2023

FOREWORDABOUT THISREPORTSURVEYRESPONDENTS

LIFE AS A VET IN
IRELAND

WHAT’S HAPPENING INCOMPANION ANIMAL
PRACTICES IN IRELAND
PEOPLEMANAGEMENTTHE
RECRUITMENT
MARKET
PRACTICE FINANCE& STRUCTURE

SELLING TO A
CORPORATETHE UK EXPERIENCESUSTAINABILITY

SUCCESSION &EXIT STRATEGIESPENSION FUNDINGOPPORTUNITIESTECHNOLOGYOUTLOOKFORWARDPLANNING

27

VETERINARY PRACTICE SURVEY REPORT 2023

OUTLOOK
Despite rising costs, staffing difficulties and heavy workloads, veterinary professionals are reasonably optimistic
about the future.
For larger practices who have grown through mergers or acquisitions in the last few years, now may be thetime to focus on consolidating these gains. Difficulties obtaining finance in the current environment are likely toresult in fewer deals this year however where purchasers have sufficient resources on their balance sheet tofund deals themselves, there will be opportunities to acquire smaller practices who, because of insufficient staff
or resources, are struggling to meet client needs.

OPPORTUNITIESOur survey respondents identified a range of areas where they believe new opportunities are emerging. These
include growing demand for companion animal services and improvements in clinical services, preventative
medicine and herd health. Practices are also interested in opportunities to merge, sell and compete withcorporates.

28

What do you consider to be the biggest opportunities ahead for the Veterinary sector in
Ireland?

%

Additional training places leading to more vets/nurses

9

Growing demand for services

15

Improving clinical services, preventative medicine, herd health

17

Opportunities to merge/sell/compete with corporates

8

Growth of small animal practice/pet culture

33

Specialisation2

Sustainability

8Technology

6

Training

2

VETERINARY PRACTICE SURVEY REPORT 2023

services, vets, unlike many other professionals, express a high level of job satisfaction linked to passion for their

Looking to the coming year, in an environment where operational costs are rising, careful management andgood forward planning will be more important than ever. There is a strong case to be made for practices toPractices planning to recruit staff in the coming months need to ensure that pay and conditions arecompetitive and that where feasible, packages include non-pay benefits such as flexible working, mentoring,alternative to hiring additional administrative staff for tasks like bookkeeping, accounts and payroll.
Practice owners should review their business structure to ensure that it is still appropriate, bearing in mind thatincorporation can potentially enhance your ability to access funding for business development and growth andCorporation Tax rate and to potentially access valuable Capital Tax reliefs when selling or exiting your business.
Given the age profile of the profession (90% of this year’s survey respondents are over 40) and the reluctanceowners who want to retire or are forced to exit by unforeseen developments such as accidents, ill health orfamily problems. While the appetite for acquisitions may be weaker in the coming months due to difficulty

THE
RECRUITMENT
MARKETof younger vets to become practice owners, merging or selling may be the only viable option for practice

PEOPLEMANAGEMENT

improve your ability to compete with Corporates. Incorporation also enables you to avail of the lower

WHAT’S HAPPENING INCOMPANION ANIMAL
PRACTICES IN IRELAND

training and career development opportunities. Bear in mind that outsourcing can be a cost-effective

LIFE AS A VET IN
IRELAND

collaborate and share resources.

SURVEYRESPONDENTS

clinical work and dedication to the care of animals.

ABOUT THISREPORTAs in previous years, despite their long working hours, work-life balance challenges, and growing demand for

FOREWORD

FORWARD PLANNING

accessing finance, there will still be opportunities for sellers where buyers can fund transactions from their own
needed to enhance value ahead of a potential merger or sale.

Review your business structure. Look for opportunities to collaborate. Options may include
partnership, incorporation, merging or selling your practice.

2.

Streamline administrative process. Consider outsourcing time-consuming tasks such as
payroll.
Find out what your practice is worth. A current valuation is essential if you intend to enter
into partnership or sell your practice.

4.

Make time to understand your employees’ aspirations. Salary may not be their main

5.

Review your consultation fees. Are you charging enough for your services?

6.

Are you struggling to get paid? Seek advice on how to improve credit controls and7.

Review any planned capital investment and explore the funding options and tax implications
before making any decisions.
Make/update your succession plan.

9.

Check that you have adequate insurance in place to protect both yourself and yourdependents should you fall ill or be otherwise unable to work.

TECHNOLOGY8.

PENSION FUNDINGOPPORTUNITIES

implement effective financial procedures that will enhance your practice value.

SUCCESSION &EXIT STRATEGIES

motivator.

SUSTAINABILITY

3.

THE UK EXPERIENCE

1.

SELLING TO A
CORPORATENEXT STEPSPRACTICE FINANCE& STRUCTURE

resources. Now is the time to find out what your practice is worth and seek advice on any changes that may be

OUTLOOK

report.
VETERINARY PRACTICE SURVEY REPORT 2023

FORWARDPLANNING

Please contact a member of our team if you would like more information on any of the topics covered in this29Suite 7
The Courtyard
Carmanhall Road
Sandyford
Dublin 18
D18 NW62+353 1 291 5265
info@hlb.ie

www.hlb.ie

32

VETERINARY PRACTICE SURVEY REPORT 2023

15 Herbert Street
Dublin 2
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