Ciarán Lynch (Cork South Central, Labour) | Oireachtas source

I thank the Ceann Comhairle for affording me an opportunity to raise this issue. I ask the Minister for Finance to consider the return of value added tax incurred by voluntary organisations and charitable groups in the purchase of defibrillators. The presence of the Minister of State at the Department of Health, Deputy Alex White, leads me to assume that this issue straddles the Departments of Finance and Health.

The case for making defibrillators widely available has been widely established, including by the Department of Health. According to the Irish Heart Foundation, sudden cardiac death or SCD kills more than 5,000 people in Ireland each year. While the majority of these deaths occur in middle age or later in life, it should be noted that 100 young people aged 35 years and under lose their lives to sudden cardiac death each year. In other words, every week at least one person under the age of 35 years dies without warning.

Studies of sudden cardiac death have shown that the time between sudden cardiac arrest and defibrillation is the most critical factor for survival. Medical research shows there is an 80% chance of survival if a defibrillator reaches the victim within two minutes. The same research also demonstrates that the survival rate reduces by approximately 10% for every minute that passes before defibrillation. Although the survival rate of out-of-hospital cardiac arrest is approximately 7% in Ireland, it should be noted that 123 people were saved as a direct result of the use of defibrillators in the 12 months prior to October 2012. These individuals are still alive as a direct result of having access to defibrillators immediately after experiencing a heart attack.

A study carried out by the Department of Health in 2004 recommended that appropriate devices should be widely available, especially in sporting venues such as gyms and clubs. This aspect is of particular concern to me and the reason I raise this issue. When a voluntary organisation such as a sports club decides to raise funds to purchase a defibrillator, it must pay VAT amounting to 23% of the cost. Not only do clubs not receive any Government support towards purchasing such equipment and training members to use it but they are required to pay an additional 23% VAT for the privilege of having this equipment on site. While I accept that VAT regulations do not allow the Government to waive the VAT requirement, it is perfectly feasible for the Government to refund VAT moneys collected from voluntary groups and sporting organisations in the performance of what is a civic duty.

In Cork city, it is standard practice for any club hosting a schoolboy soccer game to have a defibrillator on site. Efforts to adhere to such codes of practice should be rewarded with a refund of the VAT incurred in purchasing a defibrillator. If the Government were to adopt this approach, it could well be copied all over Europe. However, for the purposes of this debate, the initiative I am proposing would definitely save lives. I look forward to the Minister of State's response.

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