Gerald Nash (Louth, Labour)
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126. To ask the Minister for Finance his plans, if any, to reduce the rate of VAT applied on condoms and menstrual cups to 0%; the estimated cost to the Exchequer of reducing the rate on said products to 0%; and if he will make a statement on the matter. [46208/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, it is a long-standing practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decision.

I am advised by the Revenue Commissioners that traders are not required to separately identify the VAT yield generated from a particular product type or activity on their VAT returns. Therefore, it is not possible to provide an estimated cost of reducing the VAT rates on the specific products referred to by the Deputy.