Revenue E-Brief Issue 185/19, 22 October 2019
The VAT Tax and Duty Manual has been updated to reflect an amendment to the guidance on the VAT treatment of food supplement products.
In light of the Minister for Finance's plan to introduce a reduced rate of VAT (13.5%) as outlined in Section 54 of Finance Bill 2019 to all food supplement products, Revenue will delay the implementation of its current guidance until 31 December 2019.
Revenue will publish new guidance if the VAT rate on food supplement products is changed.
22 October 2019