I propose to take Questions Nos. 56 and 57 together.
My Department carried out a public consultation on the taxation of food supplement products, which sought input from a wide range of interested parties, including from health and nutrition experts, and the Minister for Health. Separately, correspondence has been received from several organisations on the subject of the matter, including the referred.
The results of the public consultation were included in the recently published 2019 VAT Tax Strategy Group (TSG) paper as part of the Budget 2020 process. Several options have been set out on the VAT treatment of food supplement products in the TSG paper, available here:
The options outlined in the TSG paper will be considered in the normal way as part of the budgetary process.