Oireachtas Joint and Select Committees
Thursday, 28 November 2019
Public Accounts Committee
2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production
9:00 am
Mr. Niall Cody:
-----rehearsed and thrashed out through the process. Some of them were attracting a zero rate and it evolved over time. Our view was some food supplements and various other types of products were liable for 23% VAT. There was a consultation process and a tax strategy group and then the Minister brought forward the proposal to put them at 13.5%, apart from those that actually qualify for 0% VAT as they are approved by the Health Products Regulatory Authority, HPRA.