John O'Mahony (Mayo, Fine Gael)
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Question 201: To ask the Tánaiste and Minister for Finance if he has plans to reduce VAT on defibrillators from 21% to 13.5% as the funds to purchase such defibrillators are raised by voluntary groups; and if he will make a statement on the matter. [9127/08]

Olivia Mitchell (Dublin South, Fine Gael)
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Question 202: To ask the Tánaiste and Minister for Finance his plans to reduce VAT on defibrillators from 21% to 13.5 % in view of the fact that funds raised by voluntary groups go by way of VAT to the Exchequer and that having a defibrillator is not a luxury but a necessity; and if he will make a statement on the matter. [9143/08]

Brendan Howlin (Wexford, Labour)
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Question 203: To ask the Tánaiste and Minister for Finance if he will favourably consider reducing the VAT rate on defibrillators operated by voluntary local groups; and if he will make a statement on the matter. [9146/08]

Paul Kehoe (Wexford, Fine Gael)
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Question 206: To ask the Tánaiste and Minister for Finance his views on reducing the rate of VAT on defibrillators from the rate of 21% to 13% as it would greatly reduce the cost of such for community based organisations; and if he will make a statement on the matter. [9174/08]

Joe Costello (Dublin Central, Labour)
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Question 209: To ask the Tánaiste and Minister for Finance his views on correspondence (details supplied); if he will reduce VAT on defibrillators from 21% to 13.5%; and if he will make a statement on the matter. [9183/08]

Jack Wall (Kildare South, Labour)
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Question 211: To ask the Tánaiste and Minister for Finance his views in relation to a submission (detail supplied); if action is feasible in relation to the request in view the health value the device has and is giving to communities particularly those isolated from services and to sporting organisations; and if he will make a statement on the matter. [9228/08]

Willie Penrose (Longford-Westmeath, Labour)
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Question 213: To ask the Tánaiste and Minister for Finance if he will take steps as part of the Finance Bill 2008 currently being discussed to reduce the rate of VAT on defibrillators from 21% to 13.5%, as it is generally voluntary and community bodies who are engaged in raising funds at local level to provide for defibrillators right throughout the country as they are a necessity; and if he will make a statement on the matter. [9262/08]

Mary Upton (Dublin South Central, Labour)
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Question 216: To ask the Tánaiste and Minister for Finance if he will cut the rate of VAT on defibrillators in order to assist voluntary sporting organisations and community groups to better afford this potentially life saving equipment; and if he will make a statement on the matter. [9450/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 201 to 203, inclusive, 206, 209, 211, 213 and 216 together.

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. In this instance, 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 sporting, voluntary, local or community based groups.

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%.