Oireachtas Joint and Select Committees
Thursday, 3 October 2019
Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach
Application of VAT to Food Supplements: Discussion
Mr. Kevin Hurley:
The Revenue Commissioners have been a bit vague. The interpretation used to be that this was just food. That was old guidance from the Revenue Commissioners published many times. The wording is that the such supplements in themselves constituted food within the terms of paragraph 12 of the second Schedule to the VAT Act 1972. That is old VAT legislation.
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