Dáil Éireann Debate, Thursday - 17 September 2020
92. Deputy Neasa Hourigan asked the Minister for Finance if he will consider applying for an exemption under EU legislation to levy a 0% VAT rate on cups, period underwear and reusable pads; and if he will make a statement on the matter. [24685/20]
View answerIreland has applied the zero rate of VAT to sanitary towels and sanitary tampons since 1973. Under the VAT Directive Ireland can continue to zero rate these products but cannot extend zero rating to further products, including newer sanitary products such as menstrual cups, menstrual panties and menstrual sponges.
