The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with the EU VAT Directive, defibrillators, other than implantable defibrillators, are liable to VAT at the 23% standard VAT rate. The installation of defibrillators is also liable to VAT at the standard rate.
Generally, businesses that are registered for VAT, including businesses in the leisure sector, are entitled to reclaim the VAT borne on the input costs associated with their taxable business activities including the cost of purchasing and installing defibrillators. Where a sport or leisure club, for example a gym, is engaged in taxable economic activity and registered for VAT, they are entitled to reclaim VAT on defibrillators. Sports or leisure clubs who are not registered for VAT, or are not engaged in taxable activities are not entitled to reclaim the VAT they incur on their purchases. Admissions to sporting activities are exempt from VAT in Ireland and as such persons who's main income derives from sporting admissions would not be entitled to claim input VAT deductibility. In addition, sports clubs who are exempt from VAT and not engaged in economic activity would likewise not be entitled to claim input VAT deductibility.