Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

Given his experience in government, the Deputy will be well aware that very often there are arguments about which VAT rate should be applied to which product or service. The Deputy will recall the debate some years ago on whether a cake was a cake or a biscuit a biscuit, based on the different rates applied. There are often debates about these matters. There has not been a change in the law in this regard. It is an interpretation to be made by the Revenue Commissioners. The Minister is examining the matter and we will see what we can do, but I do not think it would be appropriate for the Minister to direct Revenue to do anything on a tax matter such as this.

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