Ged Nash
Ceist:138. Deputy Ged Nash asked the Minister for Finance if he will consider revisiting the decision to end the zero VAT rating on antigen testing kits; and if he will make a statement on the matter. [3086/23]
Amharc ar fhreagraTuesday, 24 January 2023
Ceisteanna (138, 151)
Barry Cowen
Ceist:151. Deputy Barry Cowen asked the Minister for Finance if he will remove VAT on antigen tests; and if he will make a statement on the matter. [3070/23]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 138 and 151 together.
As the Deputy will be aware, VAT on supplies of Covid 19 testing kits have been subject to a temporary zero rate up until 31 December 2022 as a result of an EU Commission derogation.
While recognising the success of the Government’s vaccination programme, I have decided that Covid-19 test kits should be subject to a zero rate of VAT on an ongoing basis. This is because there are still significant level of this virus in general circulation. My decision is reinforced by the public health guidelines which continue to advise caution, in particular recommending self-isolation if one has symptoms of COVID-19 and recommending Covid testing for certain vulnerable groups.
I propose that the zero rating of Covid 19 testing kits will be put on a legislative basis at the first available legislative opportunity, however in the meantime, the Revenue Commissioners have agreed to operate it with effect from 1 January 2023 on an administrative basis.