Dáil Éireann Debate, Tuesday - 21 May 2024
209. Deputy Thomas Pringle asked the Minister for Finance whether he would consider implementing plans to remove VAT on factor 50 sun cream in order to encourage people to use it, in the context of the growth in skin cancer in the country and the important preventative role it can play; and if he will make a statement on the matter. [22441/24]
Amharc ar fhreagra210. Deputy Catherine Connolly asked the Minister for Finance his plans to remove sun cream factor 50 from VAT, in order to encourage people to use it in the context of the growth in skin cancer in the country and the important preventative role sun cream can play; and if he will make a statement on the matter. [22445/24]
Amharc ar fhreagraI propose to take Questions Nos. 209 and 210 together.
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 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%.
