Danny Healy-Rae (Kerry, Independent)
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190. To ask the Minister for Finance if he will apply a 0% VAT rate on animal vaccines; and if he will make a statement on the matter. [31026/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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In order for a zero rate of VAT to be applied to a good or service, that good or service must have applied at the zero rate on 1 January 1991 and have continued to apply at that rate since. No new items may be charged at the zero rate, where they had not been subject to the zero rate before 1991. In Ireland the zero VAT rate applies to oral medicines, including oral medicines for animals, as they were subject to the zero rate on and since 1 January 1991. However, non-oral animal medicines were not subject to the zero rate on 1 January 1991, so it is not legally possible to apply the zero rate to them now.