Denis Naughten (Roscommon-South Leitrim, Fine Gael)
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Question 177: To ask the Minister for Finance if he will review the VAT rate on defibrillators; and if he will make a statement on the matter. [27638/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The Deputy will be aware 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 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.