Dáil Éireann Debate, Wednesday - 27 September 2006
491 Mr. N. O’Keeffe asked the Minister for Finance the reason for the introduction of VAT on a product (details supplied); and if his attention has been drawn to the fact that this product is mainly purchased by children. [28858/06]
View answerI am informed by the Revenue Commissioners that there has been no change to the rate of VAT applicable to the product in question.
In addition they have advised me that substances, including food-grade additives and chemicals, which are not in an edible form but whose sole use is verifiably as an ingredient for food come within the scope of the zero rate of VAT, regardless of the rate applying to the eventual food product. Accordingly, the specific product mentioned by the Deputy continues to attract the zero rate of VAT.
