asked the Minister for Finance if his attention has been drawn to the fact that a substantial volume of produce is being imported into the State and sold as ice-cream within the meaning of designation in the Food Standard (Ice-Cream) Regulations, 1952, and that such imports avoid the normal VAT payments applicable to ice-cream within the meaning of the Regulations; the steps, if any, he is taking to deal with this abuse; and if he will make a statement on the matter.
Written Answers. - Importation and Sale of Ice-Cream.
69.
I understand that the products in question include yoghurt and ice-cream. Yoghurt is zero-rated for VAT purposes, while ice-cream and similar frozen products are liable at the 25 per cent rate. I am informed by the Revenue Commissioners that importations and sales of yoghurt and ice-cream are taxed accordingly. I have no information on the alleged sale as ice-cream of products which may not be ice-cream within the meaning of the Food Standards (Ice-Cream) Regulations, 1952. However, if the Deputy wishes to provide further specific details I will have the matter investigated.