Written answers

Tuesday, 15 June 2021

Photo of Emer HigginsEmer Higgins (Dublin Mid West, Fine Gael)
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329. To ask the Minister for Finance his views on the application of the 5% VAT rate on all period products here (details supplied); if Ireland is maximising the use of the lower VAT rate; the details of submissions made by Ireland in relation to the VAT review; if the submission included period products; and his position in relation to same. [30622/21]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy may be aware, Ireland is the only country in the EU which applies a zero rate of VAT to the vast majority of period products. This was the rate that applied in 1991 and we have been able to maintain that rate under the provisions of the EU VAT Directive that allow for a zero rate to be maintained if it applied on and from 1 January 1991. Period products with a zero rate of VAT include sanitary towels (including maternity pads), panty liners and sanitary tampons

From 1 January 2021, following the last Finance Bill, a reduced VAT rate of 13.5% has applied to menstrual cups, menstrual pants and menstrual sponges.

I can confirm that Ireland and a number of other Member States are looking for greater flexibility in the VAT directive to allow a zero rate to be applied to these newer period products. These discussions are connected to a wider debate on VAT Rates and any agreement on VAT rates must be agreed by every Member State.

Photo of Cormac DevlinCormac Devlin (Dún Laoghaire, Fianna Fail)
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330. To ask the Minister for Finance the VAT rate and arrangements for counsellors and psychotherapists; and if he will make a statement on the matter. [30636/21]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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The VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. Under domestic legislation, professional medical care services recognised as such by the Department of Health are exempt from VAT. Professional medical care services recognised by the Department of Health are generally those medical care services supplied by health professionals who are enrolled, registered, regulated, or designated on the appropriate statutory register provided for under the relevant legislation in force in the State or equivalent legislation applicable in other countries. This includes health professionals registered under the Medical Practitioners Act 2007, the Nurses Act 1985 and those engaged in a regulated profession designated under Section 4 of the Health and Social Care Professionals Act 2005.

Statutory Instrument No. 170 of 2018 (Health and Social Care Professionals Act 2005 Regulations 2018) of 2 July 2018 designates psychotherapists and counsellors as a regulated profession and established the Counsellors and Psychotherapists Registration Board. Professional counselling and psychotherapy services provided by persons registered by this Board are exempt from VAT from the date of their registration.

As you may be aware, the then Minister for Health, Simon Harris TD, appointed the thirteen members of the Counsellors and Psychotherapists Registration Board with effect from 25 February 2019.

The Board has begun the substantial body of work which must be undertaken before it is in a position to open its registers. Questions on the establishment of the Counsellors and Psychotherapists Registration Board and their progress in opening their register are a matter for the Minister for Health.

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