Revenue will permit the zero rate to apply to the supply and intra-Community acquisition of the goods listed below when supplied to or acquired by the HSE, hospitals, nursing homes, care homes, GP practices and the like, for use in the delivery of COVID-19 related health care services to their patients:
• personal protection equipment (PPE)
• thermometers
• hand sanitiser
• medical ventilators and specialist respiratory equipment such as respirators for intensive and sub-intensive care and other oxygen therapy apparatus including oxygen tents
• oxygen.
The zero rate may only be applied to supplies to hospitals, nursing and care homes, GP practices and the like; supplies to any other operators even if they are intended for onward supply to a health care provider are liable at the standard rate.
Source Revenue
Latest Posts in "Ireland"
- Government in Talks with EU on Fuel VAT Rates Amid Calls for Relief for Households and Businesses
- Conference Urges Removal of VAT on Wool Products to Boost Sustainability and Rural Livelihoods
- Irish Revenue Updates VAT Fraud Guide: Key Risk Indicators and Due Diligence for Businesses
- Updated Guide Highlights Key VAT Fraud Risk Indicators and Due Diligence for Businesses
- VAT Modernisation: Implementation of eInvoicing in Ireland
