Revenue E-Brief

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Revenue E-Brief Issue 23, 20 April 2012

VAT Treatment on Supplies of Bread

Section 94 of the Finance Act 2012 amended the definition of bread in Paragraph 8 (1) of Schedule 2 to the VAT Consolidation Act 2010 to ensure that certain products that are commonly accepted as bread are not excluded from the application of the zero rate.

Bread subject to the zero rate includes sliced pans, bread rolls, batch bread, baps, blaas, naan bread and pita bread, provided they comply with the definition of bread.

Bread products with ingredients that exceed the limits specified, or that contain ingredients not specified in the definition, are liable to VAT at the reduced rate. Examples of such products include brioche and croissants.

Full details of the revised treatment of bread products can be found in Part 03-25 of the VAT Section of our Tax & Duty Manuals. This can be accessed on our website at: Taxes & Duties – VAT – Tax & Duty Manuals – Chapter 3 – Part 03-25.