Ruairi Quinn (Dublin South East, Labour)
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Question 265: To ask the Minister for Finance the estimated cost to the Exchequer of reducing the rate of VAT on condoms to 13.5%, 4.8% or zero. [11663/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the information to be furnished by taxable persons on VAT returns does not require the yield from the supply of particular products to be identified. Consequently, the information requested is not available.

I would add that under EU VAT law, with which Irish law must comply, it is not possible to introduce new zero rates of VAT, as we can only retain the zero rating that was in existence on 1 January 1991. Therefore it would not be possible to apply the zero rate of VAT to condoms.

However, Member States are permitted to apply the reduced VAT rate to goods or services listed in Annex III of the EU VAT Directive. In Ireland the reduced VAT rate is 13.5%. Certain pharmaceutical products including condoms are included in Annex III.