Finian McGrath (Dublin North Central, Independent)
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76. To ask the Minister for Finance if he will confirm the VAT rate applicable on the monitoring of personal security alarms for the elderly. [28144/13]

Michael Noonan (Limerick City, Fine Gael)
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The standard VAT rate of 23% applies to the personal security alarms for the elderly. This rate also applies to fees charged for monitoring of such personal alarms. It is not possible under EU VAT law to apply a reduced or zero rate of VAT, or an exemption from VAT, to the supply and monitoring of such products. Under the Value Added Tax (Refund of Tax)(No. 15) Order, 1981, it may be possible to obtain a VAT refund in respect of the purchase of a panic alarm system by or on behalf of a disabled person, as it may be considered a medical device for the purpose of this refund order. However, monitoring and maintenance fees are not recoverable under the order.