Dáil Éireann - Volume 649 - 04 March, 2008
Written Answers. - Tax Code.
Deputy Paul Kehoe Deputy Paul Kehoe
Deputy Paul Kehoe asked the Minister for Health and Children if she will request the Department of Finance to reduce the VAT from 21% to 13% on the rate of defibrillators as it would greatly reduce the cost for voluntary organisations; and if she will make a statement on the matter. [9175/08]
Deputy Pat The Cope Gallagher Deputy Pat The Cope Gallagher
Deputy Pat The Cope Gallagher: My Department has sought the advice of the Department of Finance on the issue of reducing or removing VAT on Automatic External Defibrillators (AEDs). The Department of Finance has advised that VAT on AEDs cannot be removed or reduced as Irish VAT laws must comply with the requirements of EU VAT law. Under the VAT Directive, member states may only apply the reduced VAT rate to those goods and services which are listed under Annex III of the VAT Directive. Annex III does not include general medical equipment such as AEDs for general use.
Dáil Éireann 649 Written Answers. Tax Code.