Dáil Éireann Debate, Wednesday - 30 September 2026
29. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he will consider applying a reduced or zero rate of VAT to prescribed CPAP machines and essential associated equipment, given that these are medically necessary devices for people with conditions such as obstructive sleep apnoea. [69098/26]
Amharc ar fhreagraAs the deputy may be aware, it is long established practice for the Minister for Finance to not comment on matters that may be subject to Budget decisions.
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 a person with a disability, 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.
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.
