Tommy Broughan (Dublin North East, Labour)
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135. To ask the Minister for Finance if he will consider introducing a scheme to allow sports clubs and community or voluntary groups to apply for a refund of VAT paid on the purchase of a defibrillator in view of the considerable expense incurred by such organisations in purchasing this vital piece of equipment; and if he will make a statement on the matter. [44189/13]

Michael Noonan (Limerick City, Fine Gael)
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The VAT rating of goods and services is subject to 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 the EU VAT Directive that would make it possible to exempt from VAT or apply a zero rate to the supply of such products. Under the VAT (Refund of Tax) (No.15) Order, 1981 it is possible for individuals to obtain repayment of VAT expended on certain goods and appliances which assist persons with a disability to overcome that disability. In this context, a defibrillator purchased by or on behalf of an individual may qualify for a VAT refund. However, a defibrillator purchased for general use by a sports body or charity would not qualify for such a refund.