Dáil Éireann Debate, Tuesday - 20 June 2017
262. Deputy Michael McGrath asked the Minister for Finance the amount of VAT and customs duty that would apply on the importation of a wheelchair for a person (details supplied) in County Cork from the United States of America. [27402/17]
View answerI am informed by Revenue that the person concerned will have no liability to customs duty or VAT on the importation of a wheelchair for his own use.
Electric wheelchairs are classified at tariff code 8713 90 00 00. The rate of customs duty for importation of electric wheelchairs from the United States of America is 0%. VAT on importation of the electric wheelchair is also 0% in accordance with paragraph 11(3) of Schedule 2 of the VATCA 2010 which provides that the zero rate of VAT applies to the supply of medical equipment including invalid carriages designed for use by invalids or infirm persons.
The wheelchair should be declared at importation using commodity code 8713 90 00 00.
