Dáil Éireann Debate, Thursday - 9 July 2026
189. Deputy Marie Sherlock asked the Minister for Health as Chair of the EU Health Council of Ministers, if she will push for the inclusion of SPF products on the EU VAT rate list of reduced-rate pharmaceutical products; and if she will make a statement on the matter. [52267/26]
View answerI am advised that the VAT rating of goods and services is subject to the EU VAT Directive, with which Irish VAT law must comply. In general, goods and services are liable to VAT at the standard rate unless they are exempt or fall within one of the categories listed in Annex III of the Directive, in respect of which Member States may apply a reduced rate. Ireland’s reduced rates of VAT are 9% and 13.5%, while the standard rate is currently 23%.
Under current EU VAT law, there is no scope for Ireland to apply a reduced or zero rate of VAT to sunscreen or SPF products, as these products are not included in Annex III of the VAT Directive. Accordingly, sunscreen products remain liable to VAT at the standard rate.
I understand that engagement took place with the European Commission in 2023 to clarify whether the reference in Annex III to pharmaceutical products could be understood to include sun protection products. The Commission confirmed that sunscreen products could not be treated as pharmaceutical products for VAT purposes, as they are considered to fall within the category of cosmetic or toilet preparations. In those circumstances, the Commission advised that a reduced rate cannot be applied to sun protection products such as sunscreen.
As Minister for Health and in my role as Chair of the EU Health Council of Ministers, I recognise the importance of sun protection as part of skin cancer prevention and wider public health messaging. However, any amendment to the VAT Directive is a taxation matter and would require the unanimous agreement of Member States. The scope of Annex III was amended and expanded in April 2022 following a four-year negotiation process, and no further changes are expected at this time. I will continue to support public health measures that promote awareness of UV protection and skin cancer prevention through relevant national and EU health fora.
