428. Deputy Ann Graves asked the Tánaiste and Minister for Finance if he will consider a review of VAT treatment of diagnostic medical devices, aligning them with the exemption already granted to defibrillators; to clarify and expand eligibility for VAT and duty relief for community-led, non-commercial health trials; if he will enable temporary admission or equivalent relief for short-term diagnostic equipment imported for trials and returned after use; and if he will ensure that Revenue guidance reflects modern community-health practice, not only institutional or hospital-based models. [27993/26]

Summary

428. Deputy Ann Graves asked the Tánaiste and Minister for Finance if he will consider a review of VAT treatment of diagnostic medical devices, aligning them with the exemption already granted to defibrillators; to clarify and expand eligibility for VAT and duty relief for community-led, non-commercial health trials; if he will enable temporary admission or equivalent relief for short-term diagnostic equipment imported for trials and returned after use; and if he will ensure that Revenue guidance reflects modern community-health practice, not only institutional or hospital-based models. [27993/26]

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• Tax Exemptions

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