Gerry Adams (Louth, Sinn Fein)
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67. To ask the Minister for Finance if he will consider allowing groups involved in the community first responder schemes in association with the Health Service Executive national ambulance service, to be exempt from VAT on the equipment purchased by them; and if he will make a statement on the matter. [10193/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the VAT rating of goods and services is constrained by the requirements of EU VAT law with which Irish VAT law must comply. It would appear that first responders are trained in first aid, cardio pulmonary resuscitation (CPR), automated external defibrillator (AED) and the administration of oxygen.  The primary equipment needed for these services appears to be a defibrillator.  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.  EU VAT law does not allow for the introduction of an exemption from VAT on the supply of defibrillators.

The Irish VAT code provides for the refund of VAT incurred on the purchase of new medical appliances or instruments valued in excess of €25,390, by a person who donates the medical appliances/equipment to a hospital.  However, the purchase of defibrillators in this case by first responders would not qualify for this VAT refund.