Dáil Éireann - Volume 417 - 12 March, 1992
Written Answers. - VAT on Artificial Limbs.
Mr. Noonan (Limerick East) Mr. Noonan (Limerick East)
44. Mr. Noonan (Limerick East) asked the Minister for Finance if he will consider  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) Bertie Ahern
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).
Dáil Éireann 417 Written Answers. VAT on Artificial Limbs.