Dáil Éireann Debate, Wednesday - 31 May 2023
46. Deputy Michael Healy-Rae asked the Minister for Finance if serious consideration will be given to the pre-Budget submission of having 0% VAT applied to sunscreen (details supplied); and if he will make a statement on the matter. [26685/23]
Amharc ar fhreagraI am advised by Revenue that the 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 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%.
