Question 26033 — value added tax

Summary

Mrs. Aude Luquet draws the attention of the Minister of Solidarity and Health to the value added rate (VAT) of fluoridated toothpastes, currently set at the standard rate of 20%. Oral health in France has seen significant improvement over the last twenty years, mainly thanks to the use of fluorides contained in most toothpastes and thanks to regular consultation with dental surgeons. However, oral conditions such as cavities remain extremely common and can have particularly serious consequences on the health of those affected. While 20% of children who account for 80% of oral care needs often come from modest or even disadvantaged backgrounds, the reduction in VAT on fluoridated toothpastes could have a real impact on the use of these products, whose recommended use amounts to 6 tubes per year and per person. To the extent that the Ministry of Health itself recognizes that fluoride constitutes an effective means of preventing cavities, and since fluoridated toothpaste is considered a medicine, she wishes to know whether the Government intends to modify the VAT on these products, so that the special rate of 2.1% or 10% reserved for medicines applies. If not, She asks him if it is possible to apply the reduced rate of 5.5% to them, reserved for basic necessities.

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