Seán Barrett
Question:189 Mr. Barrett asked the Minister for Finance if VAT can be recovered by old age pensioners living alone who purchase emergency panic buttons; and if he will make a statement on the matter. [12934/99]
Written Answers. - Security of the Elderly.
In general, it is only possible for businesses which are VAT registered to recover the tax and this would normally exclude individuals. EU VAT law, with which Irish VAT law must comply, would rule out either zero rating or the reduced rating of security systems or alarms and such items must continue to be subject to the standard rate of VAT which in Ireland is 21 per cent. The general position is that where VAT is chargeable, the tax must apply regardless of the status of the customer. Therefore, it is not open to me to remove VAT from services supplied to elderly people.