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

The ability to apply the zero rate of VAT is related to the European Commission and as a result, the scope of the measure is narrow. With the exception of the medical bodies and professionals that are listed in the legislation, it cannot be extended to other medical professionals. Therefore, the standard rate of VAT must be applied in those cases where PPE is being supplied to or acquired by other medical professionals. I am informed that the answer to Deputy Harkin's question is "No". That said, the first time I became aware of this issue was when the Deputy raised it with me this evening. It was not subject to an amendment so I have not had the opportunity to look into the matter in more detail. The Deputy mentioned that she did not have the opportunity to table an amendment. While I still expect that the answer will be "No", in truth, I will follow up on the matter between now and Report Stage in order to better understand why and whether there is any flexibility possible. I do not want to give false hope but it is a matter that I have not considered up to this point. I will look at it before Report Stage.