On the 13th October, the Irish Revenue has issued a new Tax and Duty Manual (TDM) providing guidance on the VAT treatment of medical equipment and appliances. In particular, the TDM lists the medical equipment and appliance that are zero-rated as follows:

1. invalid carriages and other vehicles of a kind designed for use by invalids or infirm persons (mechanically propelled road vehicles are excluded),
2. orthopaedic appliances, surgical belts, trusses, and similar products,
3. deaf aids,
4. artificial limbs and other artificial parts of the body (excluding artificial teeth, corrective spectacles and contact lenses),
5. walking frames and crutches,
6. automated external defibrillators.
Parts or accessories suitable for use solely or principally with any of the goods specified above are also zero rated.
The guidance also explains the rules that should follow to determine whether the zero rate should apply and lists the types of supplies falling under each of the above mentioned category.

If you have any questions on the impact of the above changes on your business, please contact us here.