Revenue eBrief No. 063/20
17 April 2020
Temporary VAT zero rating of supplies of personal protective equipment, ventilators and other medical products
This eBrief is an important notice for taxpayers and agents regarding the temporary VAT zero rating of supplies of personal protection equipment, ventilators and other medical products when supplied to the HSE, hospitals, nursing homes, and other healthcare facilities for use in the delivery of Covid-19 related health care services to their patients.
This concessional tax treatment will apply from 9 April 2020 up to 31 July 2020, subject to review.
Please see information on the Revenue website.