Joanna Tuffy (Dublin Mid West, Labour)
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Question 138: To ask the Minister for Finance if it can be arranged that the National Council for the Blind can take off VAT at source in relation to products that blind persons purchase from the council so that the persons do not have to apply for a refund; and if he will make a statement on the matter. [37617/11]

Michael Noonan (Limerick City, Fine Gael)
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Irish VAT law must comply with the terms of the EU VAT Directive and there are strict procedures to be followed as regards the application of VAT. The VAT Directive provides that VAT must be applied to all economic activity, including the supply of medical appliances to blind persons. Separate from this, Ireland operates a VAT refund mechanism for disabled persons who have purchased medical appliances to which VAT has been applied. While persons purchasing medical goods from the National Council for the Blind would likely be entitled to a VAT refund on those goods, under EU VAT law it is not possible for the NCB to exempt those products in advance.