Bobby Aylward (Carlow-Kilkenny, Fianna Fail)
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125. To ask the Minister for Finance the steps he will take to reduce the unaffordable price of pembrolizumab by removing the cost of the VAT on same to assist in potentially life-saving treatment as in the case of a person (details supplied); and if he will make a statement on the matter. [25333/19]

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) which are 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 Directive, to exempt these products from VAT.