Brian Stanley (Laois-Offaly, Sinn Fein)
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53. To ask the Minister for Finance if he will consider introducing an amendment to the VAT regulations to abolish VAT on defibrillators, their accessories and associated training; and if he will make a statement on the matter. [51308/13]

Michael Noonan (Limerick City, Fine Gael)
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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 of 23%. Parts or accessories and training are also liable to VAT at the standard rate. However, training provided in a work setting, for example for the purposes of health and safety in a company or for medical persons who require such training for their profession, would qualify as exempt vocational training for VAT purposes. 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 defibrillators. 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.