Written answers

Wednesday, 18 April 2012

10:00 pm

Photo of Olivia MitchellOlivia Mitchell (Dublin South, Fine Gael)
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Question 104: To ask the Minister for Finance if he will consider exempting from VAT the personal domestic home paging system for the deaf (details supplied) to make it affordable for those who do not qualify for the seniors alert scheme under which the qualifying elderly receive it completely free of charge; and if he will make a statement on the matter. [17861/12]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the supply of a personal home paging system for the deaf is a supply of goods that is subject to the standard rate of VAT, currently 23%. However, the Value-Added Tax (Refund of Tax) (No. 15) Order 1981 enables VAT paid on qualifying goods to be refunded where the goods are purchased for the exclusive use of disabled persons suffering a specified degree of disablement. The Order applies to goods which are aids or appliances, including parts and accessories, which might reasonably be treated as constructed or adapted having regard to the particular disablement of the person. A Claim Form VAT 61A is available on the Revenue website (www.revenue.ie).

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