We use cookies to collect and analyse information on site performance and usage to improve and customise your experience, where applicable. View our Cookies Policy. Click Accept and continue to use our website or Manage to review and update your preferences.


Zero rate of VAT for PPE during crisis

20 Apr 2020 / COVID-19 Print

Zero rate of VAT for PPE during crisis

Revenue has confirmed that a zero rate of VAT is to be temporarily applied to the supply of medical equipment being used for the treatment of patients with COVID-19.

The announcement covers the supply of personal protection equipment (PPE) and medical equipment to the HSE, hospitals and other health care settings such as nursing homes and GP practices.

 

Request

The Revenue move comes after a request from the Minister for Finance Paschal Donohoe.

As well as PPE, the zero rate will cover equipment such as thermometers, hand sanitiser, medical ventilators, other specialist respiratory equipment, and oxygen.

The special treatment of such equipment for VAT purposes will apply from 9 April to 31 July, subject to review. Some types of medical products are already zero-rated for VAT.

Gazette Desk
Gazette.ie is the daily legal news site of the Law Society of Ireland