Alex White (Dublin South, Labour) | Oireachtas source

The Deputy makes a strong case. At the outset and in his rejoinder, he outlined the undoubted value of defibrillators. He made the case well and compellingly. There is no argument about the inherent value in and importance and necessity of the provision of defibrillators.

The Deputy referred to the VAT treatment of defibrillators as an anomaly. It is reasonable to describe it as such, but the situation is rooted in tax law. We are not an outlier in this regard in the European context. Unless a member state had a zero or reduced rate of VAT in place for defibrillators or similar products or services on 1 January 1991, the standard rate of VAT applies. This is a rule of general application. The standard rate applies to defibrillators in the UK, France, Germany, Portugal, Austria, Denmark and Hungary, just to name some.

This situation is embedded in VAT law, but I accept the Deputy's case in respect of defibrillators generally. If anything can reasonably be done in the context of existing taxation laws to address the issue, I am sure that the Minister for Finance would be willing to consider it.

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