Jack Wall (Kildare South, Labour)
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Question 93: To ask the Tánaiste and Minister for Finance if a person (details supplied) in County Kildare has all of their entitlements in relation to their pension and taxation payments; and if he will make a statement on the matter. [7436/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that the taxpayer has received and continues to receive all the tax credits and reliefs to which he is entitled.

Jack Wall (Kildare South, Labour)
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Question 94: To ask the Tánaiste and Minister for Finance if a person (details supplied) will be issued with a P21 for 2007; and if he will make a statement on the matter. [7457/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that a PAYE balancing statement form P21 for the year 2007 will issue to the taxpayer in the coming days.

Mattie McGrath (Tipperary South, Fianna Fail)
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Question 95: To ask the Tánaiste and Minister for Finance the reason tax is payable on defibrillators; his views on supplying them tax free to communities; and if he will make a statement on the matter. [7482/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The position is that in matters relating to the VAT rating of goods and services, I am constrained by the requirements of EU VAT law with which Irish VAT law must comply. In this regard, I would point out that the rate of VAT that applies to a particular good or service depends on the nature of the good or service and not on the status of the consumer. Accordingly, there is no provision in EU law that would permit the removal or reduction of VAT based on the social or economic status of the consumer or community group.

In relation to the VAT rate that applies to defibrillators, the position is that under the VAT Directive, Member States may retain the zero rates on goods and services which were in place on 1 January 1991, but cannot extend the zero rate to new goods and services. The zero VAT rate cannot therefore be applied to defibrillators which are subject to the standard rate.

In addition, Member States may only apply the reduced VAT rate to those goods and services which are listed under Annex III of the VAT Directive. While Annex III does include the supply of medical equipment for the exclusive personal use of a disabled person, it does not include defibrillators for general use. The reduced rate cannot be applied to the supply of defibrillators. Therefore the only rate of VAT that can apply to the supply of defibrillators is the standard VAT rate which in Ireland is 21%.