Rose Conway Walsh (Sinn Fein) | Oireachtas source

I move recommendation No. 15:

In page 109, between lines 21 and 22, to insert the following:

"Report on VAT on food supplements

56. The Minister shall, within 3 months of the passing of this Act, prepare and lay before the Oireachtas a report on the treatment of food supplements in terms of VAT and whether they can be zero rated.".

We are proposing that within three months of the passing of the Bill, the Minister will produce a report for the Oireachtas on the VAT treatment of food supplements and whether they might be eligible for a zero rate. There are two reasons for this recommendation. First, the imposition of VAT on supplements will have a significant impact on people who are most vulnerable to price increases. Second, in terms of value to the Exchequer, the new charge is likely to encourage people to try to purchase supplements online. The health food shops in my community, as in every community, employ people and offer a good service in terms of providing information and products. Many of them will be wiped out because of this new charge. That is why we are asking the Minister to review and report on the matter.