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

What has changed from the Revenue's perspective since the document came out? I think it came out through the freedom of information process. It was published in the Revenue's internal database in September 2006. The document states that Revenue's practice has been to treat certain food supplements as zero-rated for VAT. This was on the understanding that such supplements in themselves could constitute food within the terms. The document quotes the Value-Added Tax Act 1972. It refers to how there is no reference in the VAT legislation to food supplements. However, it goes on to say that food supplements will generally continue to be zero-rated for VAT insofar as they are taken to supplement a person's diet for the purposes of sustenance. The question of what has changed arises. This was the stated position of the Revenue in 2006 or 2007 and since.