Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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Question 47: To ask the Minister for Finance his views on removing nicotine patches and so on from the high rate of VAT and having it set at the 0% rate; and if he will make a statement on the matter. [34994/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I should explain that Nicorette sublingual tablets, Nicorette Inhalers and Nicorette chewing gum are chargeable to VAT at the zero rate. The basis for the zero rating of these products is that they come within paragraph (xiii) of the Second Schedule to the VAT Act 1972 as "medicine of a kind used for human oral consumption". Nicorette chewing gum was zero-rated as the product requires authorisation from the Department of Health and Children, being classed as a medicinal product subject to the same controls which apply to medicines generally.

Nicotine patches are, however, subject to the standard VAT rate of 21% and can not be zero-rated as they are not a medication used for human oral consumption.