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

I can only give the Deputies the reply I gave earlier. This is a matter for the Revenue to determine. The Revenue Commissioners are independent and any decision on a deferral is also be a decision for Revenue and not for Government. The VAT rate in Ireland for recognised oral medicines, such as folic acid, is 0% but, for processed foods, VAT applies.

See this speech in context