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

The Revenue Commissioners have indicated that in the absence of any change, they will adjust the VAT rate to 23% on 1 November. This time last year Deputy Howlin and others were calling on me to prevent that from happening. I have now made it clear that those products that are regulated by the agencies of the Department of Health will retain the 0% rate. The VAT rate of products without that status will change, but it will not change to 23% as envisioned last year. Instead it will move to 13.5%.

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