57. Deputy Seán Crowe asked the Tánaiste and Minister for Finance his views on the distinction in the VAT rate between oral and injectable medications; if there are plans to include injectable medicines under annex III of the EU VAT Directive in order that the VAT rate can be equalised at 0%; and if he will make a statement on the matter. [40430/26]

As the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.

The standard rate of VAT applies to most non-oral medication. The VAT Directive does permit a zero rate to be applied to non-oral medication including injectable prescription medicines. At present a zero rate of VAT is applied to NRT and HRT non-oral medicine. Any consideration of applying such a rate to other non-oral medicines would require careful analysis to ensure it was not open to challenge on the grounds of fiscal neutrality.

The estimated cost of applying a zero rate to all non-oral medication for people is €178 million.

Any changes to VAT rates will be considered as part of the normal Budgetary process, which will include the publication in the coming months of the Tax Strategy Group papers.