Dáil Éireann Debate, Thursday - 16 October 2014
74. Deputy Éamon Ó Cuív asked the Minister for Finance his plans to make personal protective equipment VAT exempt for all emergency services such as Blood Bike West; and if he will make a statement on the matter. [39704/14]
Amharc ar fhreagraThe VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. EU VAT exemptions are set out in Articles 132 and 135 of the EU VAT Directive and do not cater for the supply of the personal protective equipment, as mentioned by the Deputy.
Furthermore, it is not possible under the VAT Directive to apply a zero or reduced VAT rate to personal protective equipment in general. However, the supply of personal protective equipment clothing for children up to 10 years of age is liable to VAT at the zero rate. The supply of PPE clothing for children older than 10 years and adults is liable to VAT at the standard rate of 23%. Article 110 of VAT Directive provides that Ireland can maintain the zero rating on those goods and services which were zero-rated on and from 1 January 1991. As children's clothing was zero rated at this time the zero rate can continue to apply to personal protective equipment clothing for children, but it is not possible to extend the zero rate to all personal protective equipment.
