Louise O'Reilly (Dublin Fingal, Sinn Fein)
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282. To ask the Minister for Finance if his Department will consider removing VAT on automated external defibrillators, AEDs, following the publication of the European Union Council Directive EU 2022/542 of 5 April 2022 amending Directives 2006/112/EC and EU 2020/285 as regards rates of value added tax; and if he will make a statement on the matter. [23410/22]

Louise O'Reilly (Dublin Fingal, Sinn Fein)
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283. To ask the Minister for Finance the work that is being undertaken in his Department to amend existing VAT rates following the publication of the European Union Council Directive EU 2022/542 of 5 April 2022 amending Directives 2006/112/EC and EU 2020/285 as regards rates of value added tax; and if he will make a statement on the matter. [23411/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 282 and 283 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  as a result of the recently updated EU VAT rules 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. In this context, various options for tax policy changes will be considered by the Tax Strategy Group prior to Budget 2023.