Senator Catherine Noone said that sunbeds are currently defined as “care of the human body”.
The Vat rate on services offered by sunbed salons will rise from 13.5% to 23%.
Minister for Finance Paschal Donohoe said in the Dáil chamber that the increase acknowledges the “clear evidence” of a link between sunbeds and skin cancer, and is made out of a concern for public health.
“Under the Vat Consolidation Act 2010 – sunbed sessions are currently allocated a reduced Vat rate as it is deemed a service consisting of ‘care of the human body’.
“The concept of sunbed sessions coming under the category of ‘care of the human body’, is beyond comprehension.”
Skin cancer is the most common cancer in Ireland, and 16% of those who are diagnosed die from the disease.
The latest figures available from the National Cancer Registry show that in 2014 there were 10,304 cases of non-melanoma skin cancer, and 1,041 cases of melanoma.