The aim of this article is to determine the extent of and changes in horizontal inequity in general
practitioner and medical specialist utilization in Ireland from 1997 to 2001. Horizontal equity refers
to people in equal need of treatment receiving similar treatment regardless of income. After
accounting for the differences in the need for such care, this study reports relatively low pro-poor
horizontal inequity with respect to general practitioner utilization, increasing slightly between 1997
and 2001. This study finds that a generally pro-rich horizontal inequity distribution in 1997 is replaced
by a generally pro-poor distribution in 2001 with respect to medical specialist utilization.