David Stanton (Cork East, Fine Gael)
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Question 148: To ask the Minister for Finance the amount of VAT his Department received from the annual monitoring fees charged by service providers for socially monitored alarms which are provided through the scheme of community support for older persons in 2000, 2001, 2002, 2003, 2004 and to date in 2005; and if he will make a statement on the matter. [15971/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Revenue Commissioners have informed me that the amount of VAT collected as a result of the monitoring fees charged by service providers for socially monitored alarms cannot be identified in the overall yield of VAT, as the information contained on VAT returns does not require it to be identified. The purchase and monitoring of home security systems is subject to the standard VAT rate of 21%, in accordance with the requirements of EU VAT law, with which Irish VAT law must comply. Under the Value Added Tax (Refund of Tax) (No. 15) Order 1981, it is possible to obtain a VAT refund in respect of the purchase of a pendant alarm system, which is considered a medical device for the purpose of the order. Associated monitoring and maintenance fees are not recoverable. Applicants should contact the Revenue Commissioners, VAT Repayments (Unregistered Section), Kilrush Road, Ennis, County Clare.

A scheme of community support for older people is operated by the Department of Community, Rural and Gaeltacht Affairs. The purpose of the scheme is to encourage and assist the community's support for older people by means of a community-based grant scheme to improve the security of its older members. Funding under the scheme can be provided for small scale security equipment designed to strengthen points of entry to the dwelling, security lighting, smoke alarms and the once-off cost of installing socially monitored personal alarm systems. Annual monitoring fees or maintenance fees associated with socially monitored alarm systems are not provided for under the scheme.

The scheme of VAT refunds on the purchase of a personal security alarm by or on behalf of a disabled or elderly person and the scheme of community support for older people are important measures which help to ensure that those who are most in need of security systems can avail of them.