Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
Link to this: Individually | In context

Question 199: To ask the Minister for Health and Children if, pending the outcome of the Government's consideration of a scheme to assist voluntary sporting and community groups acquire defibrillators, she will propose the reduction of VAT on the purchase of defibrillators to 13.5%; and if she will make a statement on the matter. [9491/08]

Pat Gallagher (Donegal South West, Fianna Fail)
Link to this: Individually | In context

My Department has sought the advice of the Department of Finance on the issue of reducing or removing VAT on Automatic External Defibrillators (AEDs). The Department of Finance has advised that VAT on AEDs cannot be removed or reduced as Irish VAT laws must comply with the requirements of EU VAT law. Under the VAT Directive, member states may only apply the reduced VAT rate to those goods and services which are listed under Annex III of the VAT Directive. Annex III does not include general medical equipment such as AEDs for general use.