Jack Chambers (Dublin West, Fianna Fail)
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The VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate of VAT.

As panic alarms are not included in Annex III of the VAT Directive it is not possible to apply a reduced or zero rate of VAT to them.