John O'Mahony (Mayo, Fine Gael)
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Question 182: To ask the Minister for Health and Children the proportion of cardiovascular disease treated here which is related to childhood obesity; and if she will make a statement on the matter. [18060/10]

John O'Mahony (Mayo, Fine Gael)
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Question 183: To ask the Minister for Health and Children the proportion of cardiovascular disease treated here which is related to alcohol abuse; and if she will make a statement on the matter. [18061/10]

Áine Brady (Kildare North, Fianna Fail)
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My Department does not have data quantifying the proportion of cardiovascular disease which is directly related to either alcohol misuse or childhood obesity. Both the misuse of alcohol and obesity are among the leading risk factors contributing to the onset of cardiovascular disease. Prevention of these risk factors will be addressed in the forthcoming Cardiovascular Policy. In addition, measures to tackle the harmful use of alcohol are being developed by the National Substance Misuse Strategy Steering Group.

Andrew Doyle (Wicklow, Fine Gael)
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Question 184: To ask the Minister for Health and Children the action that has been taken to improve access to low-cost healthy food for low income households in view of the increasing incidence of obesity in children of low-income families; and if she will make a statement on the matter. [18084/10]

Áine Brady (Kildare North, Fianna Fail)
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The tax system through VAT differentiates between food products. Most food and drink sold by retail shops is chargeable at the zero VAT rate. The type of products attracting this rate includes low-cost healthy foodstuffs such as bread, milk, meat and vegetables, which might help low income households guard against obesity and stay healthy. Certain items of food and drink are specifically excluded from the scope of the zero-rate and are taxable at rates of 13.5% and 21.5%. Items liable to the 21.5% VAT rate include sweets, chocolate, confectionary, savoury snacks, soft drinks and alcohol.