Seán Fleming (Laois, Fianna Fail)
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55. To ask the Minister for Finance his plans to ensure that the zero VAT rate on food supplements which is in the Irish legislation will continue; if the concession introduced in recent times not to have 23% VAT rate for food supplements be withdrawn in view of the fact that there was never a 23% VAT rate based on a freedom of information e-mail prepared by the VAT interpretation branch, indirect taxes division for the Revenue Commissioners (details supplied); and if he will make a statement on the matter. [40279/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, it is a long-standing practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.