Jennifer Whitmore (Wicklow, Social Democrats)
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279. To ask the Minister for Finance the limited number of period products that will be reduced to a zero per cent VAT rate from 1 January 2023, as announced in budget 2023; and if he will make a statement on the matter. [50251/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Deputy should note that Ireland is one of the few countries in the EU which applies a zero rate of VAT to most 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^stJanuary 1991.

A very small number of products have a 13.5% rate applied such as menstrual cups, menstrual sponges and menstrual pants.

Changes to the VAT Directive agreed this year now allow for a zero rate to apply to such period products from 1 January 2023.