Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I move amendment No. 143:

In page 59, lines 36 and 37, to delete “31 October 2020” and substitute “30 April 2021”.

Section 42 amends the VAT Consolidation Act to provide for the temporary application of the zero rate of VAT to certain goods used in the delivery of Covid-19 related healthcare services. It provides that the zero rate applies to goods supplied to or acquired by the HSE, hospitals, nursing homes, care homes and GP practices for use in the delivery of Covid-19 related healthcare services to their patients. These goods which are subject to the zero rate of VAT are personal protection equipment, thermometers, hand sanitisers, medial ventilators and specialist respiratory equipment such as respirators for intensive and sub-intensive care, other oxygen therapy apparatus, including oxygen tanks, and oxygen itself.

This measure has been applied administratively by the Revenue Commissioners since 9 April following my request to them to apply this relief. My request followed the European Commission's indication that notwithstanding the VAT directive, member states could apply a reduced rate to such items. The end date of the measure, which is currently 31 October, is linked to the end date provided in the Commission's decision. However, as the Commission has decided to extend the end date to 30 April, I have prepared these Committee Stage amendments to make that change. Any further changes will be provided by way of an order. I commend these amendments to the committee.