Tax Code

Thursday, 18 December 2025

Questions (367)

Marie Sherlock

Question:

367. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance if his Department has engaged with the European Commission in relation to the inclusion of breast pumps and attachments within the categories of goods and services listed in Annex III of the EU VAT Directive, which would allow for a lower VAT rate on breast pumps and attachments as is the case for other medical equipment and appliances; and if he will make a statement on the matter. [73531/25]

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Written answers

Tánaiste and Minister for Finance

The VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law is obliged to comply. In general, the Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within the categories of goods and services listed in Annex III, in respect of which Member States may apply a lower rate. Breastfeeding pumps and other breastfeeding equipment are not included in the categories of goods and services specified in the Directive, and so it is not possible to apply a lower VAT rate to breast pumps and attachments and they are liable to VAT at the standard rate.

As the Deputy will be aware any changes in relation to the VAT Directive require unanimity. The last revision to Annex III of the VAT Directive was agreed to in April 2022 after a four year negotiation process. No further change to Annex III is expected at this time.