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Dáil Éireann díospóireacht -
Tuesday, 30 Nov 1993

Vol. 436 No. 4

Written Answers. - Wellcome Trust Research Programme.

Liz McManus

Ceist:

207 Ms McManus asked the Minister for Health if his attention has been drawn to the situation that has arisen in relation to the future of the Wellcome Trust Research Programme in Ireland as a result of the imposition of 21 per cent VAT on scientific equipment; and if he will make a statement on the matter.

I am aware of the concerns which have been expressed in relation to this matter. I understand that at present under the terms of the Value-Added Tax (Refund of Tax) (No. 23) Order, 1992, full VAT is refundable on medical equipment valued over £20,000 which has been purchased from voluntary funds and is donated to a hospital. The Deputy will appreciate that the present exemption is tightly drawn and does not extend to recipients, other than those operating hospitals.

The question of extending the scope of the present Order to accommodate the needs of medical research outside of the hospital setting is a matter for consideration by the Minister for Finance in the first instance. I will be making him aware of my concerns in relation to the possible implications for the funding of medical research of a continuation of the present arrangements.

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