Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I thank the Minister. I oppose this section. I have tabled an amendment that is similar to Deputy McGrath's amendment, if not identical. The amendment is looking for a report as a mechanism in this regard. There is a core issue here. This matter has been the subject of a great deal of discussion at this committee and in the Dáil. The Minister has explained how this measure was delayed as a result of certain conversations that took place. Given that it is being contested in the courts system at present, I believe it would be inappropriate to place VAT on these food supplements. There is a judicial review. I understand that Revenue's interpretation of the law is being disputed by industry stakeholders. It appears that the 2018 guidance is being contested in the High Court, with the case scheduled to be heard on 24 March 2020. If my understanding is correct, it would be inappropriate for us to legislate for something that is currently under consideration by the courts. We should not proceed, therefore, on this basis until the courts have clearly determined whether food supplements, as defined in EU law, should be considered as food for the purposes of VAT. I am opposed to this section. We should not deal with this issue until the courts have made their decision. We can deal with it at that stage.