Mary Mitchell O'Connor (Dún Laoghaire, Fine Gael)
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189. To ask the Minister for Finance the reason nicotine replacement patches are subject to the standard 23% rate of value added tax; if it will be reduced; and if he will make a statement on the matter. [8798/15]

Michael Noonan (Limerick City, Fine Gael)
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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.  I have no plans to reduce the rate of VAT on on these items.