Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

In response to Deputy Farrell's question, the more established sanitary care products are already zero-rated. They already have a zero rate of VAT and I am just using the discretion that is available to me now to make changes in the other products that are listed in this Bill, which is clearly the right change to make.

In response to Deputy Tóibín's point, I was briefed on the anomaly that exists at the moment. Actually, I will not use the word anomaly but will simply say that candles that are white, cylindrical and unperfumed were not subject to VAT whereas candles that are perfumed, a different shape, or coloured were subject to this tax.

I was advised that we need to make a change to ensure these candles are treated in the same way as other candles, and that is what we are seeking to do. I have seen some of the commentary on this and some of the charges being made. The last thing I am trying to do is cause any hardship. I have been informed that allegations have been made about this affecting people's ability to pray. That is the furthest thing from my mind in making this change. If there is evidence of hardship as a result of this change or evidence of difficulty being created, I will be happy to hear about it. Perhaps the Deputy and I can discuss it now. However, these candles have been zero rated and they are mainly used in church settings. Candles that are sold alongside them that are not white, cylindrical and are perfumed have the normal rate of VAT applied to them. If there is evidence of this change causing hardship or difficulty, perhaps this is the time at which it could be presented.