Written Answers - Tax Code.

Wednesday, 5 March 2008

Dáil Eireann Debate
Vol. 649 No. 2

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  199.  Deputy Caoimhghín Ó Caoláin  Information on Caoimhghín Ó Caoláin  Zoom on Caoimhghín Ó Caoláin   asked the Minister for Health and Children  Information on Mary Harney  Zoom on Mary Harney   if, pending the outcome of the Government’s consideration of a scheme to assist voluntary sporting and community groups acquire defibrillators, she will propose the reduction of VAT on the purchase of defibrillators to 13.5%; and if she will make a statement on the matter. [9491/08]

Minister of State at the Department of Health and Children (Deputy Pat The Cope Gallagher): Information on Pat the Cope Gallagher  Zoom on Pat the Cope Gallagher  My Department has sought the advice of the Department of Finance on the issue of reducing or removing VAT on Automatic External Defibrillators (AEDs). The Department of Finance has advised that VAT on AEDs cannot be removed or reduced as Irish VAT laws must comply with the requirements of EU VAT law. Under the VAT Directive, member states may only apply the reduced VAT rate to those goods and services which are listed under Annex III of the VAT Directive. Annex III does not include general medical equipment such as AEDs for general use.

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