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Tax Code

Dáil Éireann Debate, Tuesday - 16 October 2012

Tuesday, 16 October 2012

Ceisteanna (195)

Derek Keating

Ceist:

195. Deputy Derek Keating asked the Minister for Finance in view of the fact that the current save rate from out of hospital cardiac arrest here is around 7% and that areas such as Las Vegas casinos that had ready availability of automated external defibrillators and which were used within three minutes show a save rate of 74% and where community groups, sports clubs and schools here often have to fundraise for some time to try and purchase automated external defibrillators and for these groups, in particular, the VAT adds considerably to the difficulty in purchasing same and these groups cannot reclaim the VAT, if he will consider exempting these responder automated external defibrillators, and not the more complicated professional devices, from VAT which would help to increase the number of defibrillators in the community in view of the fact that approximately 5,000 people each year die here from heart attacks and if we increased the save rate by 1% there would be more people saved than die from fires in a whole year. [44383/12]

Amharc ar fhreagra

Freagraí scríofa

The VAT rating of goods and services is constrained by the requirements of EU VAT law with which Irish VAT law must comply. Defibrillators, other than implantable defibrillators, are liable to VAT at the standard rate, currently 23%. Parts or accessories are also liable to VAT at the standard rate. There is no provision in VAT law that would make it possible to exempt from VAT the supply of such products.

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