Robert Troy (Longford-Westmeath, Fianna Fail)
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1965. To ask the Minister for Health if a recommendation from his office will be given that a VAT refund is appropriate for a group (details supplied). [36005/21]

Stephen Donnelly (Wicklow, Fianna Fail)
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My Department may provide a letter of support to a registered charity, recommending a refund of Value Added Tax (VAT), providing that the request meets certain criteria. The basis for the refund of VAT is set out under the Value-Added Tax (Refund of Tax) (No. 23) Order, 1992.

The criteria for issuing a letter of support for a refund are:

Medical equipment must have cost in excess of €25,395 (EX VAT)Purchase made using voluntary donations. No part of the funds used were provided by the state or any body/group funded by the state.Purchase made using voluntary donations. No part of the funds used were provided by the state or any body/group funded by the state.

The hospital/charitable body seeking the refund (in this case the Friends of Mullingar Hospital) should provide the following documentation:

Invoice Completed VAT 72 Form Letter of confirmation that the equipment was donated Confirmation that the equipment has been received by the relevant department and is in use.