Ruth Coppinger (Dublin West, Socialist Party)
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232. To ask the Minister for Finance if he intends to reduce the VAT rate on defibrillators as a measure to increase their availability to community and sporting organisations [33526/14]

Pearse Doherty (Donegal South West, Sinn Fein)
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243. To ask the Minister for Finance if there are any legal constraints to reducing the VAT charged on defibrillators to 9%; and his plans to reduce the VAT rate on defibrillators. [33798/14]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 232 and 243 together.

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.

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.