Michael McGrath (Cork South Central, Fianna Fail)
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76. To ask the Minister for Finance the status of applying value added tax to the cost of servicing defibrillators; if he is aware of the financial impact this has on community organisations which are not able to register for value added tax; and if he will make a statement on the matter. [5047/16]

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 for, together with servicing of, defibrillators and defibrillator training are also liable to VAT at the standard rate.

There is no provision in VAT law that would make it possible to apply a reduced rate or zero rate to the service of such products.