Dáil Éireann Debate, Tuesday - 23 October 2018
207. Deputy Louise O'Reilly asked the Minister for Finance further to Parliamentary Question Nos. 82 and 83 of 10 May 2018, his plans to reduce the rate of VAT on defibrillators in 2022 when the new amended VAT directive is expected to take effect; if preparatory work will be undertaken before then to ensure this can take effect immediately; if so, the details of the work; and if he will make a statement on the matter. [43402/18]
View answer208. Deputy Louise O'Reilly asked the Minister for Finance further to Parliamentary Question Nos. 82 and 83 of 10 May 2018, if there is facility for a similar measure to be applied here in terms of VAT reduction on defibrillators in the interim as has happened in Belgium (details supplied) in view of the fact that the new amended VAT directive is expected to take effect in 2022; and if he will make a statement on the matter. [43403/18]
View answerI propose to take Questions Nos. 207 and 208 together.
Defibrillators, other than implantable defibrillators, are liable to VAT at the at the standard rate, currently 23%, and, in the absence of a change in the VAT Directive, there is no legal basis for reducing this rate.
In my response to Parliamentary Questions Numbers 82 and 83 of 10 May 2018, I referred to the Commission’s plans to introduce legislation that would allow Member States more flexibility in how they apply VAT rates while also seeking to ensure that the VAT base is protected. That proposal has been presented to the EU Council but detailed discussions have not yet commenced. The outcome of these discussions and eventual adoption of the proposed legislation will clarify and establish the full scope available to Member States to alter the VAT rating of goods and services.
As the Deputy is aware, the proposal must be agreed unanimously by all Member States before being adopted. As previously stated, it is expected that fundamental changes such as those proposed will be the subject of intense discussion and negotiation before legislative changes are adopted and it is not possible at this stage to predict the degree of discretion that will be available to Member States in relation to the setting of rates of VAT on any category of goods. Accordingly, I have no plans to undertake a review of VAT rate changes that might be possible until the proposed legislative changes are fully agreed upon and adopted.
