Peter Burke (Longford-Westmeath, Fine Gael)
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38. To ask the Minister for Finance if he will consider a reduction in VAT on heat pumps and solar panels to encourage the investment by homeowners into same; and if he will make a statement on the matter. [18644/22]

Denis Naughten (Roscommon-Galway, Independent)
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39. To ask the Minister for Finance if he will amend Irish VAT laws in view of recent changes in European Union VAT legislation which allow the Government to abolish VAT on automated external defibrillators; and if he will make a statement on the matter. [18690/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 38 and 39 together.

Officials in my Department are currently reviewing the options now available to Ireland in setting VAT rates. This will include consideration of the new options available to Member States when setting VAT rates as well as the new limitations introduced on how reduced rates may be applied.

Decisions about tax changes are generally taken in the context of the Budget and, as part of our normal annual Budget preparations, various options for tax policy changes will be considered by the Tax Strategy Group prior to Budget 2023.