Dáil Éireann Debate, Wednesday - 20 April 2016
118. Deputy Brendan Griffin asked the Minister for Finance if he will reconsider reducing the rate of value added tax payable by ice cream parlours to 9% in recognition of the labour intensive nature of the business and the heavy dependency that such businesses have on tourism; and if he will make a statement on the matter. [7788/16]
Amharc ar fhreagraThe standard rate of VAT, currently 23%, applies to the sale of ice-cream, as it does to most confectionery and sugary foods. In this respect, ice-cream parlours selling ice cream to customers must charge the 23% rate on the supply of ice-cream. Where ice-cream is provided as part of a meal by a caterer, such as a restaurant, the meal, including the ice-cream element, is liable to VAT at the 9% reduced rate.
