255. Deputy Michael Lowry asked the Minister for Finance if provisions will be provided to community groups that are not VAT registered to reclaim the VAT payable on defibrillators and defibrillator equipment given that many of these community groups have to undertake significant fundraising to purchase and maintain community defibrillators and under current guidelines it is not possible for them to reclaim the VAT payments on same; and if he will make a statement on the matter. [53924/21]

Summary

255. Deputy Michael Lowry asked the Minister for Finance if provisions will be provided to community groups that are not VAT registered to reclaim the VAT payable on defibrillators and defibrillator equipment given that many of these community groups have to undertake significant fundraising to purchase and maintain community defibrillators and under current guidelines it is not possible for them to reclaim the VAT payments on same; and if he will make a statement on the matter. [53924/21]

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• Tax Code

  xml · EN · 4 November 2021

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