The VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law is obliged to comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they are exempt or fall within certain categories of goods and services to which Member States are permitted to apply lower VAT rates subject to certain rules.
Under Annex III of the VAT Directive, Member States may decide to apply a reduced or zero-rate VAT to certain supplies including: medical equipment, appliances, devices, items, aids and protective gear, including health protection masks, normally intended for use in health care or for the use of the disabled; goods essential to compensate and overcome disability; as well as the adaptation, repair, rental and leasing of such goods.
On this basis, Ireland applies a zero rate of VAT to the supply of a range of medical equipment, devices and appliances, which include, for example, automated external defibrillators, invalid carriages of a kind designed for use by invalids or infirm persons (excluding mechanically propelled road vehicles), orthopaedic appliances, surgical belts, trusses, deaf aids, artificial limbs and walking frames and crutches, and parts or accessories suitable for use solely or principally with the foregoing.
Medical equipment, devices and appliances not falling within these categories, including the specific product referred to by the Deputy, are subject to VAT at the standard rate.
Revenue has published guidance on the Revenue website - www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part03-taxable-transactions-goods-ica-services/Goods/VAT-treatment-of-Medical-Equipment-and-Appliances.pdf
In accordance with the VAT Directive, goods imported into the State from outside the EU are subject to VAT at the same rate that would apply if the goods were supplied within the State.
Generally, goods imported into the State from outside the EU are also subject to Customs formalities and Customs duties. Certain goods specially designed for the education, employment or social advancement of people with a physical or mental disability may qualify for Customs Duty relief at importation. The particular product referred to by the Deputy in this case does not meet the conditions for this type of relief and Customs Duty is payable.
Since 1 July 2026 when the Customs Duty de minimis threshold was abolished, a €3 customs duty charge now applies per unique item if valued at €150 or less. If more than one of the same product is imported, then the charge is €3. If the goods are in excess of €150 then the rate of Customs Duty is specific to the product and varies depending on the products used in the manufacture.
Customs duty does not apply to goods supplied from within the EU or Northern Ireland.
In certain circumstances it is possible to claim preferential origin and avail of a reduced or zero rate of Customs Duty. For example, the EU-UK Trade Agreement provides for zero rate tariffs for UK Origin goods being traded between the EU and UK where the goods meet the specific requirements for preferential origin as set out in that trade agreement criteria and the relevant proofs can be provided.
As Customs is an EU competence, the rules apply in all EU Member States, and it is not possible for Ireland to amend or disapply Customs rules.
