Róisín Shortall (Dublin North West, Independent)
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208. To ask the Minister for Finance if he will examine the issue of patients having to pay 23% value added tax for renting a concentrator for oxygen, in order that they can remain at home; and if he will undertake to reduce the value added tax charged in these circumstances, in view of the hardship this imposes on such families and the saving that arises from allowing such patients to remain in their own home. [10220/15]

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 subject to the requirements of EU VAT law with which Irish VAT law must comply.  In the circumstances outlined, the service of renting a concentrator for oxygen is liable to VAT at the standard rate, currently 23%. 

I am also advised by the Commissioners that the Value-Added Tax (Refund of Tax) (No. 15) Order 1981 enables VAT paid on qualifying goods, which may include a concentrator for oxygen, to be refunded where the goods are purchased for the exclusive use of disabled persons suffering a specified degree of disablement.  The Order does not however apply to VAT on the rental of qualifying goods.