Michael McGrath
Ceist:78 Deputy Michael McGrath asked the Minister for Finance if a medical device (details supplied) is subject to VAT. [26647/12]
Amharc ar fhreagraWednesday, 6 June 2012
Ceisteanna (88)
Freagraí scríofa
I am advised by the Revenue Commissioners that the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. While the EU VAT Directive and Irish VAT law provide for the possibility of applying a reduced rate of VAT to the supply of certain medical equipment this possibility does not extend to the supply or hire of continuous positive airway pressure (CPAP) machines typically used in the treatment of sleep apnoea. Nor is there any provision in VAT law that would make it possible to apply an exemption or the zero VAT rate to the supply or hire of such products. The supply or hire of CPAP machines is therefore liable to the standard 23% VAT rate. The supply of parts and accessories is also liable to VAT at the standard rate.
I understand from the Revenue Commissioners that the charges incurred on the supply, maintenance or repair of any medical, surgical, dental or nursing appliance used on the advice of a practitioner qualify for income tax relief on medical expenses and that this applies in this case. In addition, the expense incurred may also qualify under the Drugs Payment Scheme administered by the Health Service Executive.