Niamh Smyth (Cavan-Monaghan, Fianna Fail)
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138. To ask the Minister for Finance if he will provide an update in relation to the removal of VAT on defibrillators being examined; the status of same; and if he will make a statement on the matter. [47306/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, it is a long-standing practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of a Budget decision.