Marie Sherlock (Dublin Central, Labour)
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390. To ask the Minister for Finance if he will consider extending the zero rate of VAT of medical equipment and appliances to breast pumps and attachments; and if he will make a statement on the matter. [10787/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law is obliged to comply. In general, the 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 listed in Annex III, in respect of which Member States may apply a lower rate. Breastfeeding pumps and other breastfeeding equipment are not included in the categories of goods and services specified in the Directive, and so it is not possible to apply a zero VAT rate to breast pumps and attachments and they are liable to VAT at the standard rate.