Aidan Farrelly (Kildare North, Social Democrats)
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323. To ask the Minister for Finance the plans to apply a zero value added tax rate to sunscreens, cosmetics containing sunscreen and other items such as garments that provide UV protection in order to further enhance public health policy in the context of the prevention and or mitigation of skin cancers; if he has engaged with Healthy Ireland or the HSE in respect of any of these measures; and if he will provide a schedule of bodies that have communicated their views on a zero VAT to him in 2025. [34500/25]

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.

No bodies have communicated with my Department on this matter in 2025.