Niamh Smyth (Cavan-Monaghan, Fianna Fail)
Link to this: Individually | In context

276. To ask the Minister for Finance if he will review correspondence (details supplied); and if he will make a statement on the matter. [32122/25]

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

I am advised by Revenue that the VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law is obliged to comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within certain listed categories to which Member States may apply a lower rate. The supply of foodstuffs and of live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs are among the categories listed in Annex III of the Directive to which a Member State may choose to apply a reduced or zero VAT rate, subject to certain conditions.

Ireland applies the standard rate, currently 23%, to the supply of snails generally. However, Ireland applies the zero rate to a wide range of food for human consumption and, on this basis, the zero rate of VAT is applied to dead snails when supplied as food. Certain live molluscs such as oysters, limpets, cuttlefish, and mussels are also zero rated when supplied as food.

Revenue publishes information on the VAT rate applicable to a wide range of goods and services on its VAT Rates Database www.revenue.ie/en/vat/vat-rates/search-vat-rates/index.aspx

If the taxpayer has any specific queries relevant to their particular product they may contact their local Revenue Branch or the Revenue Technical Service at www.revenue.ie/en/tax-professionals/rts/index.aspx