Lucinda Creighton (Dublin South East, Independent)
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60. To ask the Minister for Finance his views on the possibility of VAT exemption for lontophoresis devices; and if he will make a statement on the matter. [47625/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the VAT rating of goods and services is constrained by the requirements of EU VAT law with which Irish VAT law must comply. Iontophoresis devices, are liable to VAT at the standard rate, currently 23%.

There is no provision in VAT law that would make it possible to apply an exemption or a zero rate to the supply of such products.  Under the EU VAT Directive, Member States may retain the zero rate on goods and services which were in place on 1 January 1991, but cannot extend the zero rate to additional goods and services.  In addition, Member States may only apply a reduced VAT rate to those goods and services which are listed under Annex III of the VAT Directive. While Annex III does include the supply of medical equipment for the exclusive personal use of a disabled person, it does not include Iontophoresis devices for general use.  Therefore the only rate that can apply to the supply of Iontophoresis devices is the standard VAT rate of 23%.