Question to the Minister for Finance (Mr Michael Noonan, TD)
To ask the Minister for Finance the reason defibrillators are subject to VAT; if he will make defibrillators free; and if he will make a statement on the matter. – Jerry Buttimer.
For WRITTEN answer on Wednesday, 20th November, 2013.
The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. Defibrillators, other than implantable defibrillators, are liable to VAT at the standard rate, currently 23%. There is no provision in the EU VAT Directive that would make it possible to exempt from VAT or apply a zero rate to the supply of such products.
Under the VAT (Refund of Tax) (No.15) Order, 1981 it is possible for individuals to obtain repayment of VAT expended on certain goods and appliances which assist persons with a disability to overcome that disability. In this context, a defibrillator purchased by or on behalf of an individual may qualify for a VAT refund. However, a defibrillator purchased for general use by a sports body or charity would not qualify for such a refund.