Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

When I got into this debate last year, all kinds of charges were being made, although not by anybody on this committee, that bigger changes were afoot. Those two products are zero rated. With regard to human oral products licensed by the HPRA, if the HPRA considers them medicines they will either continue to be zero rated or have the ability to become zero rated if the HPRA decides they deserve that status. That should be put on the record.

Deputy Mattie McGrath asked me to consider the views of the Department of Health. Its view is that, in general, the consumption of food supplements should not take the place of other forms of nutrition. Its view is that food supplements are not, therefore, the same as food. There are other opinions in this regard which are quite strong in stating that they are not the source of the benefit that some claim.

To respond to Deputy Michael McGrath, the Revenue Commissioners were implementing the status quothat existed then. It did not have a legal foundation and it is no longer tenable. We must provide a legal foundation for this. The sector has grown much bigger. There are more products in it and there are more products which are claimed should have a zero rate. I ask the committee to consider that, versus where we were a year ago, we are now in a position of seeking to move to 13.5% as opposed to 23%. We are making that move to try to achieve a balance between the different views expressed on this matter.