- The document provides guidance on the VAT treatment of medical equipment and appliances in Ireland, including Covid-19 testing kits.
- Generally, the supply of medical equipment and appliances is liable to VAT at the standard rate.
- Certain medical equipment and appliances are liable to VAT at the zero rate, including invalid carriages, orthopaedic appliances, deaf aids, artificial limbs, walking frames, crutches, and automated external defibrillators.
- Parts or accessories suitable for use solely or principally with any of the zero-rated goods are also zero rated.
- Covid-19 testing kits are zero rated.
- The document provides a list of various types of medical equipment and appliances and the VAT rate which generally applies.
- The document emphasizes that the information provided is a guide only and not professional advice, and it should not be assumed that the guidance is comprehensive or provides a definitive answer in every case.
Source: revenue.ie
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
