Seán Haughey (Dublin Bay North, Fianna Fail)
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322. To ask the Minister for Finance if he will exempt antigen tests from VAT; and if he will make a statement on the matter. [64000/22]

Cian O'Callaghan (Dublin Bay North, Social Democrats)
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326. To ask the Minister for Finance if he will ensure that the 23% VAT rate on antigen tests will continue to be waived in order that persons have cost-effective access to testing; and if he will make a statement on the matter. [1067/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I propose to take Questions Nos. 322 and 326 together.

As the Deputies will be aware, VAT on supplies of Covid 19 testing kits have been subject to a temporary zero rate up until 31 December 2022 as a result of an EU Commission derogation.

I am currently engaging with my officials and the Revenue Commissioners in relation to this matter.