Dáil Éireann Debate, Wednesday - 28 November 2012
67. Deputy Ciarán Lynch asked the Minister for Finance the number of defibrillators sold each year since 2009 and to date in 2012; the rate of VAT and the amount accruing each year on these sales; the number of submissions requesting reduction or removal of the VAT charged on defibrillators received by him; and if he will make a statement on the matter. [53190/12]
View answerI am informed by the Revenue Commissioners that as the information furnished on VAT returns does not require the yield from particular commodities to be identified, the quantity and amount of VAT accruing each year on the sales of defibrillators cannot be identified. The VAT rating of goods and services is constrained by 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 of 23%. Parts or accessories are also liable to VAT at the standard rate.
There is no provision in VAT law that would make it possible to apply a reduced rate or zero rate to the supply of such products. Under the EU VAT Directive, Member States may retain the zero rate on goods and services which were in place on 1 January 1991, but cannot extend the zero rate to new goods and services. In addition, Member States may only apply a reduced VAT rate to those goods and services which are listed under Annex III of the VAT Directive. While Annex III does include the supply of medical equipment for the exclusive personal use of a disabled person, it does not include defibrillators for general use. In this regard, a reduced rate cannot be applied to the supply of defibrillators. Therefore the only rate of VAT that can apply to the supply of defibrillators is the standard VAT rate of 23%.
It is not possible to provide the number of submissions received which relate to VAT on defibrillators, as many of the submissions and representations received relate to a variety of issues.
