Michael D'Arcy (Wexford, Fine Gael) | Oireachtas source

There are thousands of products to be analysed to determine whether zero rating, a 23% rate or potentially a different rate should apply. This will depend on the advice of the tax strategy group. From speaking with the Minister for Finance, Deputy Donohoe, I know that a fair hearing will be given to this. I know there are peculiar anomalies with food. As the Senator mentioned, products sold by unhealthy fast food outlets are at the lower VAT rate of 13.5%, while potentially healthy products that may be prescribed and may be really beneficial to people's health could be at the 23% rate. That will be a matter for the tax strategy group. As I said in the Lower House yesterday, I will certainly give this a fair hearing, as will the Minister.