Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I was also going to make the point on the 9% rate. I understand it was part of the consideration in the tax strategy group papers, which highlighted that a number of rates were under consideration, including 23%, 13.5% and 9%. They suggested the option of remaining at zero could not be considered because of a legal point as opposed to a policy point. The Minister could have gone for a reduced rate but I go to the point where it is not the courts determining our policy, it is the courts determining whether food supplements are indeed food for VAT purposes. This is important for us because at the end of the day it will be we who determine policy but we need to be informed on it. If the courts determine this the Minister would have the ability to leave the supplements at a zero rate. Given the fact the Minister has not gone with the lower rate of 9% it is clear the Minister is not minded to do what will have the least impact on the sector that is possible under the legal advice he has at this point. If he were minded in that way he would have chosen the 9% rate as opposed to the 13.5% rate.