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

|Approved Changes|Ireland
Ireland

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 V…

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