Ms Cliona Loughnane:

Exactly. There are inconsistencies in that, for example, a frozen pizza is zero rated. We cannot understand why pizza would be zero rated. We recommend that somebody examine the VAT rate and try to make it sure that its application makes sense, as the Deputy said, in terms of promoting the healthier food products. We need to recommend examining a nutrient profiling model. That is something we have used in Ireland for the broadcasting authority in terms of the marketing of food to children. That is a model that has been used in the regulatory system in Ireland. We agree that the VAT rate should be reconsidered.