Thomas Pringle (Donegal, Independent)
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209. To ask the Minister for Finance whether he would consider implementing plans to remove VAT on factor 50 sun cream in order to encourage people to use it, in the context of the growth in skin cancer in the country and the important preventative role it can play; and if he will make a statement on the matter. [22441/24]

Catherine Connolly (Galway West, Independent)
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210. To ask the Minister for Finance his plans to remove sun cream factor 50 from VAT, in order to encourage people to use it in the context of the growth in skin cancer in the country and the important preventative role sun cream can play; and if he will make a statement on the matter. [22445/24]

Michael McGrath (Cork South Central, Fianna Fail)
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I propose to take Questions Nos. 209 and 210 together.

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 EU 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%.

Niall Collins (Limerick County, Fianna Fail)
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211. To ask the Minister for Finance if he will consider a reduction in VAT on safety clothing (details supplied); and if he will make a statement on the matter. [22481/24]

Michael McGrath (Cork South Central, Fianna Fail)
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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 EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within the categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate of VAT.

Adult clothing, which would include motorcycle protective clothing, is not included in the categories of goods and services on which the EU Directive allows a lower rate of VAT to be applied, and as such they are liable to VAT at the standard rate. There is no discretion under the Directive for Ireland to apply a lower rate of VAT to the supply of adult clothing.