Value Added Tax Consolidation Act 2010 Schedule 2 paragraph 11

Medicine, medical equipment and appliances

Schedule 2 paragraph 11 zero-rates the supply of medicines for human and animal consumption, specified medical equipment and appliances, certain Covid-19 related supplies to healthcare providers, and Covid-19 diagnostic devices.

• Medicines for human oral consumption are zero-rated, along with medicines for human non-oral consumption when supplied for hormone replacement therapy or nicotine replacement therapy.
• Medicines for animal oral consumption are zero-rated, but medicines packaged, sold or designated for dogs, cats, cage birds or domestic pets are excluded.
• Specified medical equipment and appliances — including invalid carriages, orthopaedic appliances, hearing aids, artificial limbs, defibrillators, walking frames, crutches, and their parts and accessories — are zero-rated.
• Covid-19 related supplies of personal protective equipment, thermometers, hand sanitiser, oxygen, ventilators and respiratory equipment were temporarily zero-rated when supplied to the HSE and other healthcare providers, and Covid-19 in vitro diagnostic devices that meet EU standards are also zero-rated.