Dáil Éireann Debate, Tuesday - 4 October 2022
227. Deputy Louise O'Reilly asked the Minister for Finance if the application of a zero VAT rate for automatic external defibrillators announced in Budget 2023 is inclusive of associated parts including pads and batteries; and if he will make a statement on the matter. [48371/22]
Amharc ar fhreagraAs the Deputy will be aware the required legislative changes in relation to automatic external defibrillators will be made in the Finance Bill. In line with the zero rate that exists for other medical devices I intend for the zero rate to apply to parts or accessories suitable for use solely or principally with automatic external defibrillators.
