Michael Healy-Rae (Kerry, Independent)
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283. To ask the Minister for Finance if the VAT rate on sun cream (details supplied) will be removed; and if he will make a statement on the matter. [14713/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by the Revenue Commissioners that the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. The EU VAT Directive (Council Directive 2006/112/EC) generally provides that supplies of goods and services be chargeable to VAT at the standard rate but that lower rates are permitted in very limited circumstances. There is no scope for a reduction in the rate of VAT on sun protective creams that would be in compliance with the EU VAT Directive.