Written answers

Wednesday, 17 September 2014

Department of Finance

VAT Rate Application

Photo of Gabrielle McFaddenGabrielle McFadden (Longford-Westmeath, Fine Gael)
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183. To ask the Minister for Finance if he is considering the application of 23% VAT to herbal teas in the next budget; and if he will make a statement on the matter. [32955/14]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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Tea and preparations derived from tea, when supplied in non-drinkable form, are liable to VAT at the zero rate. I consider it appropriate that the zero rate should also apply to herbal teas and fruit infusions and I intend to amend the VAT Consolidation Act to this effect. 

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