Ann Phelan (Carlow-Kilkenny, Labour)
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21. To ask the Minister for Finance in the view of efforts made to make Ireland tobacco free by 2025, if he will consider lowering the VAT rate on items such as nicotine replacement therapies, and other items which aid persons giving up smoking, to a new special rate, lower than the currently affixed 23% (details supplied). [49073/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that nicotine products, such as nicotine inhalers, tablets and chewing gum, which are categorised as oral medicines and are licensed by the Irish Medicines Board, are charged to VAT at the zero-rate. Nicotine replacement patches and electronic cigarettes, however, do not fall into this category of oral medicines and are therefore subject to the standard 23% rate of VAT.

While the UK apply a 5% reduced VAT rate to the supply of nicotine replacement patches, under the EU VAT Directive it is not possible for Ireland to apply a 5% rate to supply of nicotine patches.