Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 5

Pharmaceutical products

Schedule 3 paragraph 5 applies the reduced rate of VAT to non-oral contraceptive products.

• Non-oral contraceptive products are listed in Schedule 3 and therefore liable to VAT at the reduced rate rather than the standard rate.
• The provision covers contraceptive products other than those taken orally, such as condoms, diaphragms, and similar barrier or device-based products.
• Oral contraceptives are excluded from this paragraph as they fall under a separate VAT treatment for pharmaceutical products.
• The reduced rate applies at the point of supply, whether sold through pharmacies, retail outlets, or other distribution channels.