178. Deputy Michael McGrath asked the Minister for Finance when proposals to change the VAT rules will be advanced through the European Union; if defibrillators are liable for VAT at the standard rate; the reason under the current rules defibrillators cannot be charged at one of the two lower rates of VAT; if it will be permissible under the new rules as they are proposed to exempt defibrillators from VAT; and if he will make a statement on the matter. [12760/19]

Summary

178. Deputy Michael McGrath asked the Minister for Finance when proposals to change the VAT rules will be advanced through the European Union; if defibrillators are liable for VAT at the standard rate; the reason under the current rules defibrillators cannot be charged at one of the two lower rates of VAT; if it will be permissible under the new rules as they are proposed to exempt defibrillators from VAT; and if he will make a statement on the matter. [12760/19]

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• VAT Rate Application

  xml · EN · 26 March 2019

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