I propose to take Questions Nos. 328, 329 and 403 together.
The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with the VAT Directive, the supply of a personal alarm is liable to VAT at the standard rate, currently 23%. The supply of parts and accessories and monitoring fees are also liable to VAT at the standard rate.
In general, the VAT Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within certain specified categories, in respect of which Member States may apply a lower rate or exemption from VAT. The supply of personal alarms is not included in any such category and therefore there is no discretion for Ireland to adjust the VAT rate applicable on this good.
I am advised by Revenue that VAT returns do not require traders to separately identify the VAT yield from the supply of specific products or services. Therefore, the information required for an estimate of the cost incurred should the VAT on personal alarms be reduced to a lower rate is not available.