Global Daily Tax News, Irish VAT Guidance Released On Medical Equipment, (Oct 16, 2023)

The Irish Revenue has released a new Tax and Duty Manual to explain the value-added tax rules that apply to supplies of medical equipment and appliances, including COVID-19 testing kits.

In general, supplies of medical equipment and appliances are li ...

The Irish Revenue has released a new Tax and Duty Manual to explain the value-added tax rules that apply to supplies of medical equipment and appliances, including COVID-19 testing kits.

In general, supplies of medical equipment and appliances are liable to VAT at the standard rate. However, certain supplies are eligible for the zero rate, including COVID-19 testing kits.

The zero rate of VAT applies to certain medical equipment and appliances, being:

carriages and other vehicles of a kind designed for use by persons with disabilities or infirm persons (mechanically propelled road vehicles are excluded);
orthopaedic appliances, surgical belts, trusses, and similar products;
deaf aids;
artificial limbs and other artificial parts of the body (excluding artificial teeth, corrective spectacles, and contact lenses);
walking frames and crutches; and
automated external defibrillators.

Parts or accessories suitable for use solely or principally with any of the goods specified above are also zero rated.

The guidance sets out rules taxpayers should follow to determine whether the zero rate should apply and lists the types of supplies falling under each aforementioned category.

Global Daily Tax News, Irish VAT Guidance Released On Medical Equipment, (Oct 16, 2023)

The Irish Revenue has released a new Tax and Duty Manual to explain the value-added tax rules that apply to supplies of medical equipment and appliances, including COVID-19 testing kits.

In general, supplies of medical equipment and appliances are li ...

The Irish Revenue has released a new Tax and Duty Manual to explain the value-added tax rules that apply to supplies of medical equipment and appliances, including COVID-19 testing kits.

In general, supplies of medical equipment and appliances are liable to VAT at the standard rate. However, certain supplies are eligible for the zero rate, including COVID-19 testing kits.

The zero rate of VAT applies to certain medical equipment and appliances, being:

carriages and other vehicles of a kind designed for use by persons with disabilities or infirm persons (mechanically propelled road vehicles are excluded);
orthopaedic appliances, surgical belts, trusses, and similar products;
deaf aids;
artificial limbs and other artificial parts of the body (excluding artificial teeth, corrective spectacles, and contact lenses);
walking frames and crutches; and
automated external defibrillators.

Parts or accessories suitable for use solely or principally with any of the goods specified above are also zero rated.

The guidance sets out rules taxpayers should follow to determine whether the zero rate should apply and lists the types of supplies falling under each aforementioned category.