Dáil Éireann Debate, Tuesday - 11 May 2021
876. Deputy Fergus O'Dowd asked the Minister for Health if he will review and advise on the required letter of recommendation for a VAT72 refund for a trust (details supplied) that is undertaking vital work in cutting edge cancer research; and if he will make a statement on the matter. [24492/21]
View answerWe have been advised that hospitals, or donors, may reclaim VAT incurred on the purchase or importation of new medical instruments and appliances purchased through voluntary donations. The principal conditions are that the medical instrument or appliance must be new; €25,390 or more (exclusive of VAT); designed and manufactured for use solely in medical research or in diagnosis, prevention or treatment of illness; and purchased without any funds provided directly or indirectly by the State, a State body or any public or local authority.
I advise that my Department will follow up further with the trust (details supplied) in relation to a letter of recommendation for a VAT72 refund.
