Irish Revenue Provides New Guidance on VAT Treatment of Medical Equipment and Appliances

Irish Revenue has issued eBrief No. 215/23 on a new Tax and Duty Manual providing guidance on the VAT treatment of Medical Equipment and Appliances.

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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 t…