Dáil Éireann Debate, Wednesday - 15 April 2015
143. Deputy Brian Stanley asked the Minister for Finance if consideration will be given to the provision of grant aid to voluntary groups who install defibrillators for community use; and that the grant would be equivalent to the 23% value added tax that is charged on the purchase price of defibrillators. [14117/15]
View answerThe 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 and training are also liable to VAT at the standard rate.
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 defibrillators. 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.
