Dáil Éireann Debate, Thursday - 27 November 2025
271. Deputy Gillian Toole asked the Tánaiste and Minister for Finance when a review of the rate of value added tax on oral vitamin and mineral supplements, currently 13.5% rate, will be carried out; and the reason there is a disparity in VAT classification between oral pharmaceuticals, and oral supplements for health promotion; and if he will make a statement on the matter. [67253/25]
View answerThe VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law is required to comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate of VAT.
The supply of food supplements of a kind used for human oral consumption is subject to the reduced rate of VAT, currently 13.5%. The supply of medicine of a kind used for human oral consumption is subject to the zero rate of VAT.
Human oral medicines and food supplement products are separate categories of products. Food supplement products are not medicines and do not fall within the provision for human oral medicine. Only when a human oral product is licensed or authorised by the Health Products Regulatory Authority (HPRA) as a medicine will it be considered a medicine for VAT purposes. These products are listed on the HPRA website and carry a product number, such as a Product Authorisation (PA) number on the label. Certain folic acid and other vitamin products for oral human consumption are licensed / authorised by the HPRA and are therefore zero rated as human oral medicines.
Revenue has published detailed guidance on the VAT treatment of Human oral medicines and food supplement products on Revenue.ie.
Food supplements: www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part03-taxable-transactions-goods-ica-services/Goods/goods-food-supplements.pdf.
Human medicines: www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part03-taxable-transactions-goods-ica-services/Goods/vat-treatment-of-human-medicines.pdf.
