Written answers

Tuesday, 23 May 2017

Photo of John BradyJohn Brady (Wicklow, Sinn Fein)
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163. To ask the Minister for Finance if plans will be implemented to allow VAT to be claimed back on the purchase of public access defibrillators; and if he will make a statement on the matter. [24042/17]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with the EU VAT Directive 2016, defibrillators, other than implantable defibrillators, are liable to VAT at the standard rate of 23%.

The EU VAT Directive provides, in general, 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.

We recognise the difficulties faced by community groups in relation to VAT rates on certain products (e.g. defibrillators). While this is an EU competency we will work with our EU counterparts in seeking to reform this area.

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