This Order extends the application of the zero rate of VAT to certain goods used in the delivery of Covid-19 related health care services, from 31 December 2021 to 30 June 2022. The zero rate of VAT will continue to apply to the supply of personal protection equipment, thermometers, hand sanitiser, oxygen, medical ventilators and specialist respiratory equipment including respirators for intensive and sub-intensive care and other oxygen therapy apparatus including oxygen tents, where such goods are supplied to the HSE, hospitals, nursing homes, care homes and GP practices, for use in the delivery of Covid-19 related health care services to their patients.
Source Irishstatutebook.ie
