Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I thank the Minister. To clarify, will the guidance that is currently in place continue to apply in the absence of any change under the Finance Bill? When referencing the concession on vitamins, minerals and fish oils, the Minister stated that it was no longer tenable. However, he also stated that there would be no change in the Bill and that Revenue would consider what changes to its guidance might be needed.

I want to be clear on the position for 2019. Is it that the concession will continue to apply? The Minister stated that food supplements were not food and, generally speaking, are not zero rated. Will he provide clarity on the situation for 2019?