Richard O'Donoghue
Question:328. Deputy Richard O'Donoghue asked the Minister for Finance if he will clarify whether accessories associated with defibrillators are also exempt from VAT from 1 January 2023 (details supplied). [1075/23]
View answerWednesday, 18 January 2023
Questions (328)
Written answers
The Deputy should note that the supply of an automated external defibrillator is subject to the zero rate of VAT from 1 January 2023. The zero rate also applies to parts, components, or accessories used solely or principally with the automated external defibrillator and this includes paddles, batteries, and the heated case that the defibrillators are housed in.