Written answers
Tuesday, 10 March 2009
Department of Finance
Tax Code
9:00 pm
Dinny McGinley (Donegal South West, Fine Gael)
Link to this: Individually | In context
Question 166: To ask the Minister for Finance his views on removing the rate of VAT on defibrillators; and if he will make a statement on the matter. [9931/09]
Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context
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 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 that was 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 therefore be applied to the supply of defibrillators. Consequently, the only rate of VAT that can apply to the supply of defibrillators is the standard VAT rate.
No comments