Fergus O'Dowd (Louth, Fine Gael)
Link to this: Individually | In context | Oireachtas source

223. To ask the Minister for Finance the position in respect of calls by a charity (details supplied) to see 0% VAT applied on sunscreen products to encourage use and decrease overall risk of skin cancers; and if he will make a statement on the matter. [26191/23]

Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

I am advised by Revenue that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the Directive provides that all goods and services are liable to VAT at the standard rate unless they are exempt from VAT or fall within Annex III of the Directive, in respect of which Member States may apply reduced rates of VAT.

Under VAT law, there is no scope for a reduction in the rate of VAT on sunscreen products. The supply of sunscreen products is liable to the standard rate of VAT, currently 23%.