Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

Deputy Doherty has highlighted a number of examples of worthwhile items and services that are worthy of exemption from VAT. The reality is that there is an unlimited number of items that are bought for good motives and services that are worthwhile with good causes in mind that are subject to VAT. We had a lengthy debate on the issue of defibrillators being subject to VAT at 23% even though they are provided by voluntary clubs and save lives. At issue is the best way of addressing this matter in a structured way. Currently, it is driven by EU law. Does the Minister have any suggestions as to how this committee can engage with decision-makers on this? Deputy Doherty has put forward a few suggestions in this regard but one could list a few hundred items or services etc. which one could argue should not be subject to VAT.