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Health Care & Tax/VAT

  • 08-11-2008 2:50pm
    #1
    ImDave
    Registered Users, Registered Users 2 Posts: 1,096 ✭✭✭


    Hi all,

    I am currently compiling a taxation report for Uni, based on reform and alteration of the taxation and VAT system in Ireland. As I am sitting the GAMSAT's in March, I decided to have the health care system the focus of the report.

    I would greatly appreciate the opinions/feelings of any practitioner/person involved in the health care system, or indeed any lay person in contact with same. One area I have been investigation is the tax and VAT implications on medical services within Universities, as these services are operating under fairly considerable constraints at present. Another possibility is extension of VAT exemption to non-oral medication, i.e. medications for IV/IM administration (etc.), prescription topical ointments etc.

    All comments welcome!

    EDIT: One final point, is there anyone aware of the VAT status on AED's (Automated External Defib's)? I have been checking with Revenue who says that Implantable Defibrillators are exempt; however there is no specific mention of AED's or manual defibrillators. They may come under the band of 'General Medical Equipment', which is charged at 21%.


Comments

  • #2
    Stepherunie
    Closed Accounts Posts: 2,158 ✭✭✭Stepherunie


    Just on the last point the best people to ask would be a company who sells them, my only thought would be that very few would be bought by individuals, more companies or people with tax numbers so VAT would rarely be charged on them.


  • #3
    RobFowl
    Moderators, Science, Health & Environment Moderators Posts: 11,669 Mod ✭✭✭✭RobFowl


    ImDave wrote: »
    Hi all,



    EDIT: One final point, is there anyone aware of the VAT status on AED's (Automated External Defib's)? I have been checking with Revenue who says that Implantable Defibrillators are exempt; however there is no specific mention of AED's or manual defibrillators. They may come under the band of 'General Medical Equipment', which is charged at 21%.

    AED's are subject to VAT at 21%. I know because 1 bought one ! (am a GP)


  • #4
    ImDave
    Registered Users, Registered Users 2 Posts: 1,096 ✭✭✭ImDave


    RobFowl wrote: »
    AED's are subject to VAT at 21%. I know because 1 bought one ! (am a GP)

    Thanks for that. As Stepherunie said, most companies can offset the VAT cost against the total VAT liability. What I am actually going to propose for the purpose of my project is that the total cost of purchasing an AED can be offset against corporation tax liability of a company, to place an added incentive to retail outlets like shopping centres and supermarkets and large businesses.

    As a matter of interest, is there much training involved in the use of an AED to a person with no prior knowledge of healthcare?


  • #5
    RobFowl
    Moderators, Science, Health & Environment Moderators Posts: 11,669 Mod ✭✭✭✭RobFowl


    ImDave wrote: »

    As a matter of interest, is there much training involved in the use of an AED to a person with no prior knowledge of healthcare?

    Not too much training is needed to be honest. As far as I'm aware the training for non-medic's can be done in 4 hours or so. They pretty much tell you everything to do anyway.


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