Ciara Conway (Waterford, Labour)
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160. To ask the Minister for Finance if he will clarify the rate of VAT on each of the following contraceptives, all types of contraceptive pill available over the counter here, in addition to contraceptive patches, implants, injectable contraception, emergency contraception, vaginal rings, implants, diaphragms, condoms, injectable and intra-uterine devices and systems; and if he will make a statement on the matter. [21578/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that oral contraceptive pills are liable to VAT at the zero rate and non-oral contraceptives are liable to VAT at the 13.5% reduced rate. The VAT rating of goods and services is constrained by the requirements of EU VAT law with which Irish VAT law must comply. Under the EU VAT Directive, Member States may retain the zero rate on goods and services, such as oral contraceptives, which were in place on 1 January 1991, but cannot extend the zero rate to new goods and services. In addition, Member States may only apply a reduced VAT rate to those goods and services which are listed under Annex III of the VAT Directive. Annex III does include products used for contraception and this is the basis for applying the reduced rate to non-oral contraceptives.