Written answers
Thursday, 26 November 2020
Department of Finance
Value Added Tax
Cathal Crowe (Clare, Fianna Fail)
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109. To ask the Minister for Finance if he will consider a proposal to abolish VAT on condoms. [39121/20]
Paschal Donohoe (Dublin Central, Fine Gael)
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The VAT rating of goods and services is subject to the requirements of the EU VAT Directive, with which Irish VAT law must comply. The EU VAT Directive does not allow for a zero rate of VAT to be applied to condoms.
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