Louise O'Reilly (Dublin Fingal, Sinn Fein)
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475. To ask the Minister for Finance the estimated full year cost of abolishing the VAT on automated external defibrillators; and if he will make a statement on the matter. [19366/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the VAT rating of goods and services is subject to the requirements of the EU VAT Directive, with which Irish VAT law must comply. In general, the VAT Directive provides that all goods and services are liable to VAT at the standard rate, currently 23% in Ireland, unless they fall within categories of goods and services specified in the Directive, in respect of which Member States may apply a lower rate or exempt from VAT. Under the EU VAT Directive and Irish VAT legislation, automated external defibrillators (AEDs) are currently liable to VAT at the standard rate.

As traders are not required to provide itemised details of product sales or purchases on their VAT returns Revenue is not aware of the extent of AED sales or purchases and, therefore, it is not possible for Revenue to estimate the cost of abolishing VAT on these products.

Proposals for possible VAT rate changes are considered as part of the normal annual Budget preparations, and various options for tax policy changes will be prepared and considered by the Tax Strategy Group prior to Budget 2023.

Louise O'Reilly (Dublin Fingal, Sinn Fein)
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476. To ask the Minister for Finance the revenue raised by the sugar sweetened drinks tax each year since its introduction and to date in 2022, broken down by the yield in each band; and if he will make a statement on the matter. [19367/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the receipts raised from the Sugar Sweetened Drinks Tax (SSDT), since its introduction in 2018 and up to 31March 2022, are broken down by applicable SSDT band in the following table. The Deputy should note that the receipts for 2021 and for 2022 to March are provisional at this time and may be revised.