Eamon Gilmore (Dún Laoghaire, Labour)
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Question 337: To ask the Minister for Finance the reason batteries which are used in mobility scooters do not qualify for a VAT refund; if he has plans to provide for such VAT refunds; and if he will make a statement on the matter. [20979/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that mobility scooters are subject to the zero rate of VAT. However, batteries, including those used in mobility scooters, are subject to the standard VAT rate of 21%.

While the Value-Added Tax (Refund of Tax Order) (No. 15) Order 1981, SI 428 of 1981, provides for repayment of VAT charged on certain qualifying goods, such as chair lifts and walk-in baths, used by disabled persons, the batteries in question do not come within the scope of the order. There would be practical difficulties in distinguishing the intended use of such batteries, which are capable of being used for purposes other than as parts or accessories for mobility scooters.