Nicky McFadden (Longford-Westmeath, Fine Gael)
Link to this: Individually | In context | Oireachtas source

To ask the Minister for Finance if he will consider making defibrillators a zero rated or VAT exempt item; and if he will make a statement on the matter. [51720/12]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

The VAT rating of goods and services is constrained by the requirements of EU VAT law with which Irish VAT law must comply. Defibrillators, other than implantable defibrillators, are liable to VAT at the standard rate, currently 23%. There is no provision in VAT law that would make it possible to exempt from VAT or apply a zero rate to the supply of such products. Under the EU VAT Directive, Member States may retain the zero rate on goods and services which were in place on 1 January 1991, but cannot extend the zero rate to new goods and services.