Written answers

Tuesday, 2 May 2017

Photo of Catherine MurphyCatherine Murphy (Kildare North, Social Democrats)
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237. To ask the Minister for Finance the basis on which the VAT rate for disability equipment and mobility aids is decided; the scope that is available to reduce VAT rates for disability equipment or to recategorise such equipment into a different VAT bracket, for which lower rates apply; and if he will make a statement on the matter. [19380/17]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the 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 rate or exempt from VAT.

The supply of a range of medical equipment and appliances, which include invalid carriages (excluding mechanically propelled road vehicles), orthopaedic appliances, deaf aids, walking frames and crutches, fall within one of these categories and are subject to the zero rate of VAT. In addition, the Value-Added Tax (Refund of Tax) (No. 15) Order, 1981, provides in certain circumstances for the refund of VAT on goods which are aids or appliances and includes goods specially constructed or adapted for use that are purchased for the exclusive use of a person with a disability of a type specified for the purposes of the Order. The provisions of the Order also extend to works carried out on homes to adapt them to make them more accessible for disabled persons. The provisions do not apply to the actual construction of a home but would apply, for example, to certain alterations or adaptations which would be necessary to meet the particular needs of the disabled person.

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