VAT changes on food and sports nutrition supplements

Food supplements are foods that are intended to supplement a general diet and can include vitamins, minerals, herbs, vegetable extracts to which the standard rate of VAT (23%) applied. Revenue allowed the zero rate to apply to certain types of vitamins, minerals and fish oils on a concessionary basis. However, in January, Revenue announced that this concession would no longer apply from 1 March 2019 and the standard rate of VAT would apply.

Revenue has now decided that this zero rate concession will continue until 1 November 2019. Prior to the Finance Bill being published in October 2019, the Department of Finance intends to undertake a public consultation on the VAT treatment of food supplements and there may be further changes at this stage.

For any additional information or help, contact a member of our tax team.