Pearse Doherty (Donegal, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

203. To ask the Minister for Finance if the Revenue Commissioners' tender for a report was completed (details supplied); if so, when the report was compiled and published; and if he will make a statement on the matter. [43324/18]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I am advised by the Revenue Commissioners that, following a submission by the Irish Health Trade Association (IHTA) concerning the distinction between food supplements that the Revenue Commissioners was prepared to accept as liable to VAT at the zero rate and those that are liable at the 23% rate, they undertook an in-depth review of the issue. As part of this review, an expert in the field of food science was engaged to produce a report on the definition of food and the relationship of food supplements to food.  I understand that as part of this review a submission was made by the IHTA.  The expert report was finalised in October 2017 and formed the basis for further consultation with the IHTA.

The Revenue Commissioners has also advised me that to date they have not amended their guidance in relation to the VAT treatment of food supplement type products and has not published the report. Currently, the report is part of a deliberative process and the Revenue Commissioners will publish the report after this process has concluded.