asked the Minister for Finance when a VAT rate of 10 per cent on medical items purchased by public subscription came into effect in line with his statement earlier this year.
Written Answers. - VAT on Medical Items.
37.
Earlier this year, I stated my intention to introduce a special refund order for certain specialised medical equipment purchased wholly or mainly through voluntary effort, under which the VAT on such equipment would effectively be reduced to 10 per cent. Technical problems relating to how the scheme will operate have proved difficult to overcome but I now expect to be able to sign the refund order without too much further delay. A measure of retrospection will be included to ensure that no qualifying organisation suffers from the delay.