John McGuinness (Carlow-Kilkenny, Fianna Fail)
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114. To ask the Minister for Finance if he will exempt the drug Pembro from VAT in cases in which persons are raising public donations to purchase the drug until such time as the HSE gives approval to patients that require the drug. [20411/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply.  In accordance with Irish VAT legislation, oral medicines (for human consumption), licensed/authorised by the Health Products Regulatory Authority, are liable to VAT at the zero rate. However, non-oral medicines (products such as injections and infusions) are liable to VAT at the standard rate, currently 23%, and there is no discretion under the EU VAT Directive, to exempt these products from VAT. As the medicine in question is not an oral medicine (for human consumption), the standard rate of VAT applies.