Michael Healy-Rae (Kerry, Independent)
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141. To ask the Minister for Finance if a tax increase (details supplied) will be reversed; and if he will make a statement on the matter. [47372/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I would point out that no legislative change has been made to the VAT rating of food supplements. Furthermore, the interpretation by the Revenue Commissioners as to which food supplements apply at the zero rate of VAT and the standard rate of VAT has been fixed since 2011. Revenue has only ever allowed basic vitamins, minerals and fish oils to apply at the zero rate and this has not changed.