James Browne (Wexford, Fianna Fail)
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105. To ask the Minister for Finance if progress has been made in discussions at European level to designate defibrillators at a zero rate of VAT; and if he will make a statement on the matter. [35100/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Programme for Partnership Government contains a commitment to look at the VAT faced by community groups on certain products, such as defibrillators and to work with our EU counterparts in seeking to reform this area.

Applying a zero rate of VAT to defibrillators is not currently possible under the VAT rating provisions of the EU VAT Directive, with which Irish VAT law must comply. However, a proposal on reforming VAT rates is due to be published by the Commission this September, which could give greater flexibility to Member States in setting VAT rates. This could allow for the application of lower VAT rates to defibrillators. In the context of this proposal, Ireland has already written to the Commission seeking for defibrillators to be applied at a zero or reduced rate going forward.