Robert Troy
Question:2847. Deputy Robert Troy asked the Minister for Health if he will provide a group (details supplied) with a recommendation from his office that a VAT refund is appropriate. [39363/21]
View answerTuesday, 27 July 2021
Questions (2847)
Written answers
My Department may provide a letter of support to a registered charity recommending a refund of Value Added Tax (VAT), providing that the request meets certain criteria as listed below. The basis for the refund of VAT is set out under SI no 58 of 1992 - Value Added Tax (Refund of Tax) (No 23) Order 1992.
The criteria for issuing a letter of support for a refund are:
1. Medical equipment must have cost in excess of €25,395 EX VAT
2. Purchase made using voluntary donations. No part of the funds used were provided by the state or any body/group funded by the state.
3. Purchase made using voluntary donations. No part of the funds used were provided by the state or any body/group funded by the state.
The hospital/charitable body seeking the refund (in this case the Friends of Mullingar Hospital) should provide the following documentation:
1. Invoice
2. Completed VAT 72 Form
3. Letter of confirmation that the equipment was donated
4. Confirmation that the equipment has been received by the relevant department and is in use.