Jonathan O'Brien (Cork North Central, Sinn Fein)
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193. To ask the Minister for Finance if his attention has been drawn to the fact that many older persons have received notification that they are now liable to pay VAT on all personal security alarms, placing an immediate 23% increase on the cost of these alarms which are no longer subsidised through the telephone allowance; if these personal alarms given under the seniors alert scheme, could be classified as eligible for a refund of VAT as a necessary aid for communication and mobility considering these devices as vital for their continued mobility, safety and ability to remain at home. [33056/14]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 193 and 195 together.

I am advised by the Revenue Commissioners that the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply.  In the circumstances, the supply of personal alarms is liable to VAT at the standard rate, currently 23%.  The supply of parts and accessories and monitoring fees are also liable to VAT at the standard rate.

I am also advised that, under Value-Added Tax (Refund of Tax) (No. 15) Order 1981, VAT paid on qualifying goods may be refunded where the goods are purchased for the exclusive use of disabled persons suffering a specified degree of disablement.  The Order applies to goods which are aids or appliances, including parts and accessories, which might reasonably be treated as constructed or adapted having regard to the particular disablement of the person.  A personal alarm for a disabled person may qualify for relief under the Order if it may be considered an aid or appliance constructed or adapted for use by a disabled person having regard to the particular disablement of that person.  The Order applies only to goods so services, such as a monitoring service, are not included in the Order.  A Claim Form VAT 61A is available on the Revenue website (www.revenue.ie).