Oireachtas Joint and Select Committees
Wednesday, 6 November 2019
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Finance Bill 2019: Committee Stage (Resumed)
Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source
It is not for me to say whether that Revenue Commissioners' internal paper represents a legal basis, but it sets out what the practice of the Revenue Commissioners was. That has not been denied. It goes on to say that food supplements will generally continue to be zero rated. The position of the Revenue Commissioners has changed and that should be acknowledged. Perhaps the Revenue Commissioners and the Minister will argue it is in response to trends within the sector and the evolution of products. Nobody would argue that the products the Minister mentioned by way of example should be regarded as food supplements and if the sector is claiming that, it is wrong. They are not food supplements. However, there is no doubt that the Revenue Commissioners' position has changed.
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