VAT Rates

MEDICAL EQUIPMENT - DONATED

Rate

Standard rate

Remarks

Certain donated medical equipment qualifies for repayment under Value-Added Tax (Refund of Tax) (No. 23) Order 1992.  See VAT section on Repayments to Unregistered Persons on the Revenue website for further information.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(a)

Link to further information