Holly Cairns (Cork South West, Social Democrats)
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90. To ask the Minister for Finance the amount of VAT collected on feminine hygiene products annually since 2015, in tabular form; and, if he will consider ring-fencing these moneys to fund period poverty programmes. [24670/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by the Revenue Commissioners that feminine hygiene products, such as those that meet the Harmonised System (HS) Heading 9619 classification as per Council Regulation (EEC) No 2658/87, for example tampons and sanitary towels, are VAT zero rated in Ireland. No VAT is collected on the sale of these products and any VAT incurred across the supply chain is refunded.

Other feminine hygiene products not included under the above classification are taxable. It is not possible to provide an estimate of the VAT collected on such sales as traders are not required to separately identify the VAT yield generated from the supply of specific product types or services in their VAT returns.