Dáil Éireann Debate, Tuesday - 18 September 2012
244. Deputy Eoghan Murphy asked the Minister for Finance if the application of VAT to a product service will be reviewed in respect of a person (details supplied) so that like products are taxed accordingly. [38032/12]
View answerI am informed by the Revenue Commissioners that based on the information on the named company’s website the service it supplies is guided tours visiting food establishments such as bread shops, food halls, street markets, cheesemongers, fishmongers, butchers, bakers and similar establishments. It would appear that participants avail of free samples of food at these establishments and no part of the cost of the tour relates to the supply of food. Based on this information the full consideration that the company receives relates to the supply of tour guide services, liable to VAT at the 13.5% reduced rate. The company should contact its Revenue District if it believes that the activities it is involved in are other than those described on its website.
