Posted by Revenue eBrief No. 215/23
VAT treatment of Medical Equipment and Appliances
A new Tax and Duty Manual (TDM) has been published to provide guidance on the VAT treatment of Medical Equipment and Appliances
In addition, VAT guidance on rollators has been moved to the new Medical Equipment and Appliances TDM. As such, the VAT treatment of Rollators TDM has been marked as no longer relevant.
EXTRACT:
Introduction
This guidance sets out the VAT treatment of medical equipment and appliances. This guidance also sets out the VAT treatment of Covid-19 testing kits.
In general, the supply of medical equipment and appliances is liable to VAT at the standard rate. However, the supply of certain medical equipment and appliances is liable to VAT at the zero rate. Covid-19 testing kits are also zero rated
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