Neasa Hourigan (Dublin Central, Green Party)
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78. To ask the Minister for Finance his plans to address the cost of breastfeeding equipment and supplies; if consideration has been given to removing VAT; and if he will make a statement on the matter. [8591/22]

Louise O'Reilly (Dublin Fingal, Sinn Fein)
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79. To ask the Minister for Finance the reason that the proposal on the reform of VAT rates may not apply until 1 January 2025; the action that his Department is undertaking in the interim to review the options now available to Ireland in setting VAT rates; and if he will make a statement on the matter. [8462/22]

Louise O'Reilly (Dublin Fingal, Sinn Fein)
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80. To ask the Minister for Finance if he will consider the removal of the VAT on defibrillators in view of work on the proposal on the reform of VAT rates at European Union level and wording which supports VAT removal on medical equipment; the preparatory work that is under way on this; the lead in time for same; and if he will make a statement on the matter. [8463/22]

Michael Lowry (Tipperary, Independent)
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86. To ask the Minister for Finance if provisions will be prioritised for the removal of VAT from defibrillators in the wake of agreement by European Union finance ministers to amend Council Directive 2006/112/EC on 7 December 2021 given that the removal of VAT from the cost of defibrillators would greatly increase the ability of sports clubs, first responder groups and other community organisations to provide vital emergency assistance in the event of cardiac arrests; and if he will make a statement on the matter. [8587/22]

Brendan Smith (Cavan-Monaghan, Fianna Fail)
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88. To ask the Minister for Finance if he will consider the issues outlined in correspondence from a national organisation (details supplied); and if he will make a statement on the matter. [8637/22]

Brendan Griffin (Kerry, Fine Gael)
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89. To ask the Minister for Finance if defibrillators and life saving equipment will be exempted from VAT when European Union law allows for an exemption; and if he will make a statement on the matter. [8638/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 78 to 80, inclusive, 86, 88 and 89 together.

As the deputies will be aware the EU Commission published a proposal on the reform of VAT rates in January 2018 which would allow Member States more flexibility in how they apply VAT rates. The compromise text agreed at ECOFIN in December 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. Once the directive has been adopted it will be published in the Official Journal of the European Union and, in line with the text of the proposal will enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. If the text remains unchanged, the transposition required by the proposal must be completed by 31 December 2024.

However, even without this transposition, Member States may rely on the proposal to amend their VAT Rates from when it enters into force, on the twentieth day following 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 alongside their colleagues in Revenue. 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.