Revenue eBrief No. 215/23

13 October 2023

VAT treatment of Medical Equipment and Appliances

A new Tax and Duty Manual (TDM) has been published to provide guidance on the VAT treatment of Medical Equipment and Appliances

In addition, VAT guidance on rollators has been moved to the new Medical Equipment and Appliances TDM. As such, the VAT treatment of Rollators TDM has been marked as no longer relevant.