Dáil Éireann - Volume 417 - 12 March, 1992

Written Answers. - VAT on Artificial Limbs.

44. Mr. Noonan (Limerick East) asked the Minister for Finance if he will consider [833] applying VAT on artificial limbs at a rate lower than the standard rate; and if he will make a statement on the matter.

Minister for Finance (Mr. B. Ahern): The Deputy will be pleased to hear that the supply of artificial limbs is already liable to VAT at the rate of zero per cent, in accordance with paragraph (xixa) (b) of the Second Schedule to the Value-Added Tax Act, 1972 (as amended).