Dáil Éireann Debate, Monday - 11 September 2023
476. Deputy Carol Nolan asked the Minister for Finance if he will support the abolition of the standard rate of 23% on sun cream and sun protection factor (SPF) 30+ products to introduce a 0% VAT rate; and if he will make a statement on the matter. [38784/23]
View answerThe VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the Directive provides that all goods and services are liable to VAT at the standard rate unless they are exempt from VAT or fall within Annex III of the Directive, in respect of which Member States may apply reduced rates of VAT.
Under EU VAT law, there is no scope for a reduction in the rate of VAT on sunscreen products. The supply of sunscreen products is liable to the standard rate of VAT, currently 23%.
