Not according to Skype.....
Terms of Service: http://www.skype.com/intl/en-gb/legal/terms/voip/
Except:
1.1 No Emergency Calls: More important than anything: please remember that Skype does not support any emergency calls to any type of hospitals, law enforcement agencies, medical care unit or any type of emergency services of any kind. Skype is not a traditional telephone service or a replacement for Your primary telephone service. There are important differences between traditional telephone services and the Products. You need to make additional arrangements in order to access emergency services. It is Your responsibility to purchase, separately from the Products, traditional wireless or fixed line telephone services that offer access to emergency services. If, with Your permission, another user uses Your User Account or the Business Control Panel, it is Your responsibility to inform that user that it is not possible to support or carry emergency calls using the Products.