Dáil Éireann Debate, Tuesday - 22 September 2015
337. Deputy John O'Mahony asked the Minister for Finance his plans to reduce the VAT rate on the rental of medical machines to patients who need and use these machines and currently pay the VAT rate of 23%; and if he will make a statement on the matter. [31324/15]
View answerI am advised by the Revenue Commissioners that the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. In the circumstances, the service of renting of medical machines is liable to VAT at the standard rate, currently 23%.
I would point out that Value-Added Tax (Refund of Tax) (No. 15) Order 1981 enables VAT paid on qualifying goods, which may include medical machines, be refunded where the goods are purchased for the exclusive use of disabled persons suffering a specified degree of disablement. The Order does not however apply to VAT on the rental of qualifying goods.
