Jerry Cowley (Mayo, Independent)
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Question 321: To ask the Minister for Finance the reason persons are being charged VAT on medical devices such as a coclear implant; if he will continue this practice; and if he will make a statement on the matter. [34461/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that in accordance with paragraph (xixa) of the Second Schedule to the Value-Added Tax Act 1972 (as amended) the supply of medical equipment and appliances to assist hearing is subject to the zero VAT rate. This would include devices such as cochlear implants. The zero rate of VAT also applies to parts and accessories that are suitable for use solely or principally with "deaf aids".

Accordingly, if the Deputy is aware of a situation where a person is being charged VAT on a cochlear implant he should advise that person to contact the Office of the Revenue Commissioners with the details.