522. Deputy Ruairí Ó Murchú asked the Minister for Finance further to Parliamentary Question No. 32 of 22 October 2025, if non-medical aids and appliances for people with vision impairment would fall within Annex III of the EU VAT Directive, given the inclusion of goods essential to compensate and overcome disability; if assistive technology would fall within said category where it is not specifically constructed for people with vision impairment but could be reasonably treated as such; and if he will make a statement on the matter. [60193/25]

Summary

522. Deputy Ruairí Ó Murchú asked the Minister for Finance further to Parliamentary Question No. 32 of 22 October 2025, if non-medical aids and appliances for people with vision impairment would fall within Annex III of the EU VAT Directive, given the inclusion of goods essential to compensate and overcome disability; if assistive technology would fall within said category where it is not specifically constructed for people with vision impairment but could be reasonably treated as such; and if he will make a statement on the matter. [60193/25]

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