Written answers
Tuesday, 4 October 2022
Department of Finance
Tax Code
Louise O'Reilly (Dublin Fingal, Sinn Fein)
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227. To ask the Minister for Finance if the application of a zero VAT rate for automatic external defibrillators announced in Budget 2023 is inclusive of associated parts including pads and batteries; and if he will make a statement on the matter. [48371/22]
Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware the required legislative changes in relation to automatic external defibrillators will be made in the Finance Bill. In line with the zero rate that exists for other medical devices I intend for the zero rate to apply to parts or accessories suitable for use solely or principally with automatic external defibrillators.
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