Patricia Ryan (Kildare South, Sinn Fein)
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84. To ask the Minister for Finance if he will reduce to zero the VAT rate on automated external defibrillators; and if he will make a statement on the matter. [23632/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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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.