Patricia Ryan (Kildare South, Sinn Fein)
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244. To ask the Minister for Finance if he will set the VAT rate on PPE masks to 0%; and if he will make a statement on the matter. [18738/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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As I outlined previously in my answer to Parliamentary Question Nos. 104, 105 and 112 of 20 May 2020 and to Question No. 48 of 9 June 2020 the VAT rate changes implemented by Revenue following the European Commission Decision C (2020)2146, fully implemented the scope for zero rating imports of COVID-19 related goods permitted by the Decision and also implemented a corresponding temporary zero rating of similar, specified domestic supplies.  Any further extension of zero rating to cover supplies of medical equipment and/or personal protection equipment to other sectors and businesses would require a change in legislation at EU level; the VAT Directive would not permit a legislative measure for the application of the zero rate of VAT to such supplies and there are no grounds in the Commission Decision that would support the adoption of such a measure, even on a temporary basis.