332 Mr. R. Bruton asked the Minister for Finance if his attention has been drawn to the fact that pendant alarm systems provided for persons who are incapacitated or in ill-health, are charged to VAT at 21%; if he will consider changing the tax status of these systems which are solely used by elderly incapacitated people, or alternatively making arrangements for refunds to pensioners affected; and if he will make a statement on the matter. [1802/04]

Summary

332 Mr. R. Bruton asked the Minister for Finance if his attention has been drawn to the fact that pendant alarm systems provided for persons who are incapacitated or in ill-health, are charged to VAT at 21%; if he will consider changing the tax status of these systems which are solely used by elderly incapacitated people, or alternatively making arrangements for refunds to pensioners affected; and if he will make a statement on the matter. [1802/04]

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• Tax Code.

  xml · EN · 27 January 2004

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