Pat Deering (Carlow-Kilkenny, Fine Gael)
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254. To ask the Minister for Finance his views on including artisan food producers in the 9% value added tax category, as they contribute significantly to the tourism industry and such a reduction would make their produce more saleable. [11104/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that VAT law in Ireland must comply with the EU VAT Directive.  The rating of a food product for VAT purposes is based on the VAT legislation rather than on the description of the product.  The majority of food products, whether artisan produced or not, are already liable at the zero rate of VAT.  Food products can only benefit from the zero rating in accordance with Article 110 of the VAT Directive which permits the retention of the zero rate for "clearly defined social reasons" where the products were liable to VAT at the zero rate on 1 January 1991.  Settled case law requires that such exemptions be strictly interpreted and narrowly applied so as not to create or increase divergence of VAT treatment in the EU Member States.