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Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Application of VAT to Food Supplements: Discussion (3 Oct 2019)

Gerry Horkan: I thank the witnesses for their opening statement and comments so far. Many of the questions I might have asked have already been addressed. In the opening statement the witnesses indicated that the tax treatment of these products is currently the same whether the product is sold in a supermarket, food store or pharmacy. Is there a definition of a food supplement? I presume if I go to...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Application of VAT to Food Supplements: Discussion (3 Oct 2019)

Gerry Horkan: That does not really tell us anything.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Application of VAT to Food Supplements: Discussion (3 Oct 2019)

Gerry Horkan: I am trying not to be overly pedantic about this. Are salt and pepper food supplements? One does not consume salt or pepper on their own and they are used to supplement food. Is it an attack on the health food industry to look at it that way? The comments from the Taoiseach seemed to demonstrate a disregard for the efforts of these businesses and the industry in keeping people healthier...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Application of VAT to Food Supplements: Discussion (3 Oct 2019)

Gerry Horkan: I appreciate we are ten minutes away from an Irish rugby match and our ratings may be slightly lower than usual but if an ordinary person is watching this committee, how would he or she know the difference between a food supplement and food? Is a food supplement part of a larger group of food? If food is zero rated for VAT, should that be the end of the story?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Application of VAT to Food Supplements: Discussion (3 Oct 2019)

Gerry Horkan: On that basis, olive oil, garlic oil and all those products used in cooking and part of food preparation can be classed as food.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Application of VAT to Food Supplements: Discussion (3 Oct 2019)

Gerry Horkan: I am not telling the witnesses their business but should the argument be that if something can reasonably be ingested and is not a medicine, which have their own definition, it is effectively food and that should be the end of the argument. Is that fair?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Application of VAT to Food Supplements: Discussion (3 Oct 2019)

Gerry Horkan: That is enough for now.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Application of VAT to Food Supplements: Discussion (3 Oct 2019)

Gerry Horkan: The budget is next Tuesday. I ask that the committee communicate with the Minister speedily to ensure he receives our letter before next Tuesday, rather than have it arrive on the day after the budget.

Seanad: Social Welfare Bill 2019: Committee Stage (Resumed) (2 Oct 2019)

Gerry Horkan: Senator Higgins, please allow the Minister to respond.

Seanad: Social Welfare Bill 2019: Committee Stage (Resumed) (2 Oct 2019)

Gerry Horkan: The Senator has made her point. I get the impression the Minister feels she cannot accept the amendment.

Seanad: Social Welfare Bill 2019: Committee Stage (Resumed) (2 Oct 2019)

Gerry Horkan: To be fair to the Minister, she is trying to say that there will be ample scrutiny in the relevant Oireachtas committee, the Dáil and the Seanad-----

Seanad: Social Welfare Bill 2019: Committee Stage (Resumed) (2 Oct 2019)

Gerry Horkan: She cannot give the Senator a guarantee that there will be a report within three months of the passing of this Bill on something that has not yet been finalised. I am not here to speak for the Minister but we have had the debate and we could go round in circles for a while longer. Does the Senator wish to press her amendment?

Seanad: Social Welfare Bill 2019: Committee Stage (Resumed) (2 Oct 2019)

Gerry Horkan: Is the Senator withdrawing the amendment?

Seanad: Social Welfare Bill 2019: Committee Stage (Resumed) (2 Oct 2019)

Gerry Horkan: What does the Senator want to do with the amendment?

Seanad: Social Welfare Bill 2019: Committee Stage (Resumed) (2 Oct 2019)

Gerry Horkan: Does the Minister want to add any further?

Seanad: Social Welfare Bill 2019: Committee Stage (Resumed) (2 Oct 2019)

Gerry Horkan: We are not having a chat here. Everybody should address their remarks through the Chair.

Seanad: Social Welfare Bill 2019: Committee Stage (Resumed) (2 Oct 2019)

Gerry Horkan: Is Senator Higgins pressing her amendment?

Seanad: Social Welfare Bill 2019: Committee Stage (Resumed) (2 Oct 2019)

Gerry Horkan: Amendment No. 33 is in the name of Senator Higgins. What does the Senator want to do in this respect?

Seanad: Social Welfare Bill 2019: Committee Stage (Resumed) (2 Oct 2019)

Gerry Horkan: I had moved on. The Senator did not call for a vote on the previous amendment.

Seanad: Social Welfare Bill 2019: Committee Stage (Resumed) (2 Oct 2019)

Gerry Horkan: We had moved on.

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