Questions relating to taxation are ultimately matters for my colleague the Minister for Finance.
As part of the current ‘One Health’ national action plan to address antimicrobial resistance, disease prevention is a key tool to reducing the need for antimicrobials and in particular antibiotics. My understanding is that in order to seek a reduction in the VAT rate for vaccines used in animals, the VAT would also have to be reduced for vaccines used in the human population. My officials have been liaising with colleagues in the Department of Health to consider the options.