- Irish Revenue has issued a new Tax and Duty Manual on VAT treatment of medical equipment and appliances
- The manual lists the medical equipment and appliances that are zero-rated
- Zero-rated items include invalid carriages, orthopaedic appliances, deaf aids, artificial limbs, walking frames, and automated external defibrillators
- Parts or accessories for these items are also zero-rated
- The manual provides rules for determining if the zero rate applies and lists the types of supplies in each category.
Source: meridianglobalservices.com
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.
