Skip to main content
Normal View

Dáil Éireann debate -
Wednesday, 7 May 1969

Vol. 240 No. 5

Ceisteanna—Questions. Oral Answers. - Duties on Medicines.


asked the Minister for Finance if he will state in respect of drugs, medicines and medical requisites for human application (a) imported and (b) home manufactured the respective rates of customs and excise duties charged up to the point of final sale to retail purchasers.

Having regard to the general terms in which the question is framed it would not be feasible to furnish the detailed information requested in a reasonably concise form. The following is a broad outline of the position.

Home manufactured drugs, medicines and medical requisites are not liable to excise duties apart from the excise duty which would be chargeable on any spirits they might contain.

Imported drugs and medicines are classified at Chapters 28, 29 and 30 of the Customs and Excise Tariff. The range of articles which would be covered by the general description medical requisites is so wide that it would be impracticable to indicate all the possible tariff classifications. As regards customs duties, therefore, the only useful comment I can make is to say that most of the duties involved would be protective in character and that there would be provision for the issue of duty-free licences.

Turnover tax at 2½ per cent is payable on retail sales of drugs, medicines and medical requisites for human application, whether imported or home manufactured, but these items are not liable to wholesae tax.