asked the Minister for Health if he will make representations to the Minister for Finance to have peak flow meters which are an essential apparatus for asthma sufferers designated free of VAT, as is the case with normal medication.
Written Answers. - Appliances for Asthma Sufferers.
36.
The only medical items which are zerorated for VAT are oral medicines and certain orthopaedic appliances, prostheses and aids for the disabled. Most medical equipment, devices and appliances are subject to VAT at the standard rate. VAT rates are, as the Deputy acknowledges, a matter for the Minister for Finance, but I understand that it is not permissible under EC law to zero-rate any items which are at present subject to VAT.