Charlie McConalogue (Donegal North East, Fianna Fail)
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255. To ask the Minister for Finance the reason a 23% VAT increase has been implemented in the cost to those availing of the senior alert scheme; and if he will make a statement on the matter. [31389/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that there has been no change in the VAT treatment of personal alarms and related services.  The supply of personal alarms is liable to VAT at the standard rate, currently 23%, as is the supply of parts, accessories and monitoring fees.  The VAT rating of goods and services is subject to the requirements of the EU VAT Directive and there is no scope to apply a lower VAT rate.