Marie Sherlock (Dublin Central, Labour)
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410. To ask the Minister for Finance the estimated cost of removing VAT on sunscreens and other sun-protection-factor products; and if he will make a statement on the matter. [30215/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that 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 EU VAT Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within certain listed categories to which Member States may apply a lower rate.

Sunscreens and sun protection factor products are not included in the categories of goods and services to which the EU VAT Directive allows a lower rate to be applied, and so they are liable to VAT at the standard rate. There is no discretion under the EU VAT Directive for Ireland to apply a reduced rate of VAT to the supply of sunscreens and sun protection factor products.