Revenue E-Brief

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Revenue E-Brief Issue 034/19, 26 February 2019

VAT treatment of food supplements

The VAT Tax and Duty Manual has been updated to reflect an amendment to the guidance on the VAT treatment of food supplements in respect of the implementation date.

Following growing concerns of industry representative bodies about the difficulties in distinguishing between food supplement products which could be zero rated and those which should be standard rated, Revenue completed a comprehensive review and issued new guidance in December 2018 on the VAT treatment of food supplements, applicable from 1 March 2019.

In light of the Minister for Finance setting out plans to examine the policy and legislative options for the taxation of food supplements, in support of the Minister's proposed process of review, and to allow time for the enactment of any legislative changes (if any) as a result thereof in Budget 2020, Revenue has confirmed to Minister Donohoe that it will delay implementation of its new guidance until 1 November 2019.

26 February 2019