Home   Value-Added Tax (VAT)   VAT rates  

VAT Rates

  1. Overview
  2. VAT rates database
  3. Current VAT rates

ANTI-SMOKING CHEWING GUM (Medicine, medical equipment and appliances)

Rate

Zero rated: 0%

Remarks

In order for a particular Anti-Smoking Chewing Gum medicine product to be Zero-rated, that particular Anti-Smoking Chewing Gum medicine product must licenced/authorised by the Health Products Regulatory Authority (HPRA). Such a medicine will carry a Product Authorisation licence number. Otherwise, the Standard-rate will apply.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(b) Schedule: 2 Paragraph: 11(1)

Published: 23 February 2022 Print this page

 
Back to homepage Back to top