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

How does it work in practice for a health store with a wide range of generally branded supplements? How is it decided whether VAT is applied? Is it ultimately a matter for the retailer to decide whether the concession applies or is it a matter for Revenue? From the great deal of correspondence I have received, it seems that the area is riven with disputes. The position is unclear. I am concerned that some retailers may be building up potential liabilities by not charging VAT correctly.