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:
There is a European Union definition of food. There is no definition of food in Irish VAT law but there is a definition in Irish food law, which relates to European Union regulations. It is described as any substance that is reasonably expected to be ingested by humans. The legislation further states that this cannot be a medicine and it should not fall under certain other criteria. Essentially, if it is not a medicine and it is not toxic but it is ingested, it is food.
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