VAT on defibs

The Irish governments.. Brian Cowen views on the issue

In relation to the VAT rate that applies to defibrillators, the position is that under the VAT Directive, Member States may retain the zero rates on goods and services which were in place on 1 January 1991, but cannot extend the zero rate to new goods and services. The zero VAT rate cannot therefore be applied to defibrillators which are subject to the standard rate.

In addition, Member States may only apply the reduced VAT rate to those goods and services which are listed under Annex III of the VAT Directive. While Annex III does include the supply of medical equipment for the exclusive personal use of a disabled person, it does not include defibrillators for general use. The reduced rate cannot be applied to the supply of defibrillators.

Therefore the only rate of VAT that can apply to the supply of defibrillators is the standard VAT rate which in Ireland is 21%.

Heartsafety Solution  were the first Irish defibrillator supplier to offer great discounts to community, sports clubs, dentists, businesses & private customers. Our aim is to increase AED deploymrnt in the war against SCD/SCA, with a range of products to suit all budgets. We beleive everybody should have the right to defend themselves should such cardiac emergancies strike & have the access to life saving equipment. That’s why we will continue to promote removing the VAT on defibs. www.hearts.ie