Michael Smith
Ceist:83 Mr. M. Smith asked the Minister for Finance if he will apply a zero rate of VAT to items of equipment purchased for hospitals by voluntary endeavour. [23463/96]
Written Answers. - VAT on Medical Equipment.
The position is governed by EU VAT law, with which Irish law must comply. Under EU rules it is prohibited to introduce new zero rates. Accordingly, it is not open to me to zero rate items purchased for hospitals by voluntarily endeavour.
For a number of years, a special refund scheme has been in operation whereby new medical equipment, excluding means of transport, purchased by voluntary contributions and donated to a hospital may qualify for a full refund of the relevant VAT. The cost of that equipment must be £20,000 or more exclusive of the tax. Details of the scheme can be obtained from the Revenue Commissioners, VAT Refunds (Unregistered) Section, Government Buildings, Kilrush Road, Ennis, County Clare.