Food
20/12/1979
Query
Whether bread rolls and Vienna rolls, the fat content of which marginally exceeded the 2% limit of the weight of the flour included in the dough, qualified for the zero per cent rate of VAT.
Decision
As the fat content exceeded the permitted limit only by a marginal amount (i.e. 2.35% instead of 2%) the zero per cent rate of VAT applies. N.B. Generally, where the fat content is under 6%, no account is taken of the excess quanity. Please note that this decision ceases to apply from 14th November 2011. See eBrief No. 70/2011
Value Added Tax
Section 11, Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/64 (E)
09/02/1995
Query
What rate applies to a powder product, to be mixed with a liquid and drank, which is marketed as a meal replacement?
Decision
The zero per cent rate of VAT applies since, being a meal replacement, it is considered to be zero-rated food.
Value Added Tax
Section 11, Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/64 (D)