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VAT Rate Application

Dáil Éireann Debate, Wednesday - 17 September 2014

Wednesday, 17 September 2014

Questions (183)

Gabrielle McFadden

Question:

183. Deputy Gabrielle McFadden asked the Minister for Finance if he is considering the application of 23% VAT to herbal teas in the next budget; and if he will make a statement on the matter. [32955/14]

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Written answers

Tea and preparations derived from tea, when supplied in non-drinkable form, are liable to VAT at the zero rate. I consider it appropriate that the zero rate should also apply to herbal teas and fruit infusions and I intend to amend the VAT Consolidation Act to this effect. 

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