Brian Walsh (Galway West, Independent)
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145. To ask the Minister for Finance if he will provide an update in relation to consideration by the Revenue Commissioners of a submission made by representatives of the health food industry regarding the application of VAT on herbal teas vis-à-vis regular tea; and if he will make a statement on the matter. [25251/14]

Michael Noonan (Limerick City, Fine Gael)
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The zero rate of VAT applies to tea supplied in non-drinkable form, which consists of the dried crushed leaves of the tea plant, and I am informed by the Revenue Commissioners that this treatment does not extend to products such as herbal and fruit based infusions, which are not derived from leaves of the tea plant.  Industry representatives raised this matter recently with my Department and the Revenue Commissioners and this is subject to ongoing analysis.