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 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. 

EU VAT law, with which Irish VAT law must comply, is strict on the application of a zero rate of VAT to goods or services.  Article 110 of the EU VAT Directive law provides that it is only possible to apply a zero rate to goods and services where a Member State applied a zero rate to a specific good or service, that is social in nature, and where it applied at a zero rate on and from 1 January 1991.  Under existing VAT law, therefore, it would not be possible to apply the zero rate to the supply of defibrillators as they did not apply at a zero rate of VAT.