Dáil Éireann Debate, Tuesday - 15 June 2021
329. Deputy Emer Higgins asked the Minister for Finance his views on the application of the 5% VAT rate on all period products here (details supplied); if Ireland is maximising the use of the lower VAT rate; the details of submissions made by Ireland in relation to the VAT review; if the submission included period products; and his position in relation to same. [30622/21]
View answerAs the Deputy may be aware, Ireland is the only country in the EU which applies a zero rate of VAT to the vast majority of period products. This was the rate that applied in 1991 and we have been able to maintain that rate under the provisions of the EU VAT Directive that allow for a zero rate to be maintained if it applied on and from 1 January 1991. Period products with a zero rate of VAT include sanitary towels (including maternity pads), panty liners and sanitary tampons
From 1 January 2021, following the last Finance Bill, a reduced VAT rate of 13.5% has applied to menstrual cups, menstrual pants and menstrual sponges.
I can confirm that Ireland and a number of other Member States are looking for greater flexibility in the VAT directive to allow a zero rate to be applied to these newer period products. These discussions are connected to a wider debate on VAT Rates and any agreement on VAT rates must be agreed by every Member State.
