Tax Code

Dáil Éireann Debate, Thursday - 2 June 2011

Thursday, 2 June 2011

Questions (55)

Ciaran Lynch

Question:

55 Deputy Ciarán Lynch asked the Minister for Finance the hospitality and retail businesses that can implement the reduced VAT rate of 9% from 1 July 2011; if restaurant and catering services, including coffee houses, fast food operators, forecourt operators, deli counters and other similar businesses come under the new VAT rate in view of the fact that these companies will require adequate notice to make amendments to consumer prices, menus, in-store point of sale, etc.; and if he will make a statement on the matter. [13966/11]

Written answers

Minister for Finance (Deputy Michael Noonan)

The reduced rate of VAT of 9% from 1 July 2011 will apply to the restaurant and catering services that includes the eat-in meal sectors (coffee houses, fast food operators) and other operators providing similar services. The reduced rate will also apply to all hot take-away food. I am advised by the Revenue Commissioners that, while the measures are contained in the Finance (No. 2) Bill 2011, they have already published details of the proposed changes in the publication Rate Change — Jobs Initiative 2011 on their website to provide timely information for business. The experience of the Revenue Commissioners it that the changes to the point-of-sales systems will be minor and simply involve programme changes to the VAT rate that are effective for sales taking place on or after 1 July 2011.