I am advised by the Revenue Commissioners that food products, including gluten-free products, which meet the definition of food and drink for human consumption contained in paragraph 8 of Schedule 2 to the Value Added Tax Consolidation Act 2010 are liable to the zero rate of VAT. There is no scope under the VAT Directive to zero rate gluten free products that do not meet this definition. The zero rate applies to basic foodstuffs, for example, bread, butter, tea, sugar, meat, milk and vegetables. However, certain food items which are specifically excluded from the zero rate of VAT are subject to either the reduced VAT rate of 13.5% or the standard rate of 23%. Examples of foods which are subject to the reduced VAT rate of 13.5% include flour or egg-based bakery products such as cakes, crackers and certain wafers and biscuits. These are provided for under paragraph 3(5) of Schedule 3 to the Value Added Tax Consolidation Act 2010. Examples of foods which are subject to the standard VAT rate of 23% include sweets, chocolates, chocolate wafers and biscuits and other similar products, confectionery, crisps, ice-creams and soft drinks, and also frozen desserts, frozen yoghurts and similar frozen products.