Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

The matter is complex, as the Deputy gathered from the reply. We do have to comply with the EU VAT directive. The key principle is that similar products are treated in a similar manner for VAT purposes. We could make a policy decision in Ireland to reduce the VAT on certain gluten-free products but we would also have to do it for the non-gluten-free equivalents. That is where we have flexibility, but that opens up a wider question on the revenue implications and equity considerations. However, the Deputy makes a fair point. I commit to examining the issue further in the context of our preparations for the next budget.

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