Maurice Quinlivan (Limerick City, Sinn Fein)
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227. To ask the Minister for Finance if financial initiatives exist to assist community groups to buy defibrillators for local areas; if not, if he will consider introducing such a scheme; and if he will make a statement on the matter. [19241/17]

Maurice Quinlivan (Limerick City, Sinn Fein)
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228. To ask the Minister for Finance the reason VAT is included on the purchase of defibrillators; if he will consider removing such devices from the VAT net; and if he will make a statement on the matter. [19242/17]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 227 and 228 together.

The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with the Directive, defibrillators, other than implantable defibrillators, are liable to VAT at the standard rate of 23%.

In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within particular categories of goods and services specified in the Directive, in respect of which Member States may apply a lower VAT rate or an exemption from VAT. The supply of a defibrillator is not included in any of those categories of goods and therefore there is no discretion for Ireland to remove VAT from that supply.

The VAT (Refund of Tax) (No.15) Order, 1981 provides that individuals can 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. However, a defibrillator purchased for general use by a charity or voluntary body would not qualify for a refund under this Order.

The Programme for Partnership Government recognises the difficulties faced by community groups in relation to VAT rates on certain products, such as defibrillators. While this is an EU competency, the Government has committed to work with our EU counterparts in seeking to reform this area.

Finally, in question 19241/17 the deputy appears to be referring to possible voted expenditure initiatives to support the goals referred to in this question, such expenditure would not fall within the ambit of my department's vote.