Batt O'Keeffe
Ceist:63 Mr. B. O'Keeffe asked the Minister for Finance the plans, if any, he has to remove VAT from incontinence pads for elderly persons in view of the fact that children's nappies are not subject to VAT. [13908/96]
Written Answers. - VAT on Hospital Supplies.
I have no plans to remove VAT from incontinence pads, which are currently taxed at the standard rate of 21 per cent.
The position is governed by EU VAT law with which Irish law must comply. EU rules prohibit the introduction of new zero rates. Accordingly, it is not open to me to remove VAT from incontinence pads. Existing zero rates, including that applying to children's clothing, which includes nappies, may be retained on a transitional basis.
It may be of interest to the Deputy to know that the health boards provide incontinence pads to persons with a mental or physical disability who hold medical cards or long-term illness cards where a medical condition causes a requirement for such items. Thus, the State provides incontinence pads free of charge to those most in need.