Brendan Griffin (Kerry South, Fine Gael)
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To ask the Minister for Finance if the reduced rate of VAT applies to ice-cream parlours; and if he will make a statement on the matter. [16992/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the standard rate of VAT, currently 23%, applies to the sale of ice-cream, as it does to the most confectionery and sugary foods. In this respect, ice-cream parlours selling ice cream to customers must charge the 23% rate on the supply of ice-cream. However, where ice-cream is provided as part of a meal by a caterer, such as a restaurant, the meal, including the ice-cream element, is liable to VAT at the 9% reduced rate.