Denis Naughten
Ceist:369 Mr. Naughten asked the Minister for Finance if he will remove VAT on the monitoring charge for pendant alarms for the elderly; and if he will make a statement on the matter. [21257/01]
Written Answers. - Value Added Tax.
The VAT rating of goods and services is largely subject to the requirements of EU VAT law with which Irish VAT law must comply. While we can maintain the zero rating on those goods and services which were zero rated before 1 January 1991 we cannot introduce any new zero rate of VAT and cannot, therefore, relieve the monitoring charge for pendant alarms of VAT. While the Sixth VAT Directive provides for reduced rating of certain goods and services, in certain circumstances, none of these apply to the provision of alarm monitoring services. I would add that under the Value Added Tax (Refund of Tax) (No. 15) Order, 1981, it is possible to obtain a VAT refund in respect of the purchase of a pendant alarm system, as it is considered a medical device for the purpose of this Order. Applicants should contact Revenue Commissioners, VAT Repayment (Unregistered Section) Kilrush Road, Ennis, County Clare (Telephone LoCall 1890 20 20 33).