I 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.