Patricia Ryan
Question:244. Deputy Patricia Ryan asked the Minister for Finance if he will set the VAT rate on PPE masks to 0%; and if he will make a statement on the matter. [18738/20]
View answerTuesday, 28 July 2020
Questions (244)
Written answers
As I outlined previously in my answer to Parliamentary Question Nos. 104, 105 and 112 of 20 May 2020 and to Question No. 48 of 9 June 2020 the VAT rate changes implemented by Revenue following the European Commission Decision C (2020)2146, fully implemented the scope for zero rating imports of COVID-19 related goods permitted by the Decision and also implemented a corresponding temporary zero rating of similar, specified domestic supplies. Any further extension of zero rating to cover supplies of medical equipment and/or personal protection equipment to other sectors and businesses would require a change in legislation at EU level; the VAT Directive would not permit a legislative measure for the application of the zero rate of VAT to such supplies and there are no grounds in the Commission Decision that would support the adoption of such a measure, even on a temporary basis.