Neasa Hourigan (Dublin Central, Green Party)
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66. To ask the Minister for Finance if his Department intends to apply reduced or zero-rated VAT rates on new sanitary products, such as menstrual cups and period proof underwear in line with point 3 of Annexe 1, in view of the agreement reached on 7 December 2021 by the Council of the EU (details supplied); and if he will make a statement on the matter; and if he will make a statement on the matter. [62381/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware the Commission issued its original proposal to amend a Council directive on the common system of value added tax as regards rates of value added tax on 18 January 2018.

The compromise text agreed at ECOFIN has been amended significantly in comparison to the original proposal so the EU Parliament will once again be consulted for their opinion.

Once the Parliament has issued its opinion on the proposal, the Council will formally adopt the directive. It will then enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Officials in my Department will be reviewing the options now available to Ireland in setting VAT rates.

Future tax changes are generally taken in the context of the Budget. Deputies will be aware that my officials prepare a series of papers containing tax options for the Tax Strategy Group to be considered in the context of the budgetary process, alongside a wide range of submissions from various stakeholders and lobby groups.