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Value Added Tax

Dáil Éireann Debate, Thursday - 26 November 2020

Thursday, 26 November 2020

Questions (109)

Cathal Crowe

Question:

109. Deputy Cathal Crowe asked the Minister for Finance if he will consider a proposal to abolish VAT on condoms. [39121/20]

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Written answers

The VAT rating of goods and services is subject to the requirements of the EU VAT Directive, with which Irish VAT law must comply. The EU VAT Directive does not allow for a zero rate of VAT to be applied to condoms.

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