Gerald Nash
Question:244. Deputy Ged Nash asked the Minister for Finance his plans to abolish the prohibitive VAT rate on defibrillators; and if he will make a statement on the matter. [9648/22]
View answerTuesday, 22 February 2022
Questions (244, 250)
Niamh Smyth
Question:250. Deputy Niamh Smyth asked the Minister for Finance if a matter raised in correspondence by a person (details supplied) in relation to the removal of VAT on defibrillators will be examined; the status of same; and if he will make a statement on the matter. [9729/22]
View answerWritten answers
I propose to take Questions Nos. 244 and 250 together.
As the Deputies will be aware, the EU Commission published a proposal on the reform of VAT rates in January 2018 which would allow Member States more flexibility in how they apply VAT rates. The compromise text agreed at ECOFIN in December has been amended significantly in comparison to the original proposal so the EU Parliament will once again be consulted for their opinion.
Once the Parliament has issued its opinion on the proposal, the Council will formally adopt the directive. It will then enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
In the interim officials in my Department will be reviewing the options now available to Ireland in setting VAT rates. Future tax changes are generally taken in the context of the Budget. Deputies will be aware that my officials prepare a series of papers containing tax options for the Tax Strategy Group to be considered in the context of the budgetary process, alongside a wide range of submissions from various stakeholders and lobby groups.