Michael Healy-Rae (Kerry South, Independent)
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283. To ask the Minister for Finance his views on a matter (details supplied) regarding value added tax on defibrillators; and if he will make a statement on the matter. [20181/15]

Michael Noonan (Limerick City, Fine Gael)
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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, currently 23%. Parts or accessories and training are also liable to VAT at the standard rate.  However, training provided in a work setting, for example for the purposes of health and safety in a company or for medical persons who require such training for their profession, would qualify as exempt vocational training for VAT purposes.

There is no provision in VAT law that would make it possible to apply a reduced rate or 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 new 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 defibrillators for general use. In this regard, a reduced rate cannot be applied to the supply of defibrillators. Therefore the only rate that can apply to the supply of defibrillators, their accessories and non-vocational training is the standard VAT rate of 23%.