Olwyn Enright (Laois-Offaly, Fine Gael)
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Question 219: To ask the Tánaiste and Minister for Finance his views on carrying out research to examine the influence of fiscal policies on consumer purchasing and their impact on overweight and obesity, for example, risk benefit assessment of taxation that supports healthy eating and active living, subsidies for healthy food such as fruit and vegetables; if he will carry out such research; and if he will make a statement on the matter. [3629/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I presume the Deputy is referring to one of the 93 recommendations of the National Taskforce on Obesity report "Obesity: the Policy Challenges" published in 2005. Primary responsibility in relation to policy on health promotion including healthy eating, active living and obesity rests with the Minister for Health and Children and the HSE. I understand that the Department of Health and Children is currently finalising a National Nutrition policy which will provide strategic direction on nutrition for the next ten years. The policy will be published in the coming months.

As regards tax, I would be of the strong view that little value could be gleaned from such research since the tax system, through the VAT regime, already favourably differentiates between different food products. Ireland applies a zero VAT rate on the purchase of unprepared food products and to fresh fruit. A positive VAT rate is applied for example to biscuits, takeaway food, chocolate and soft drinks. In this context Irish VAT law must comply with EU VAT law. Ireland also uses price signals for e.g. cigarettes and alcohol through excises and VAT at 21%.