asked the Minister for Finance if he will abolish or reduce the VAT on gluten-free food for sufferers from coeliac disease.

Gluten-free food, like food in general, is not liable to VAT. However, like other food, when supplied in certain form, for example, as a biscuit, it does not benefit from the zero-rate and is liable at 10 per cent.

Are gluten-free foods like macaroni liable to VAT? Does macaroni come under the biscuit heading? Is the Minister aware that the price per lb of this food can be over £1.

What I am saying now applies to food generally but it also applies to gluten-free food. Food generally is free of VAT but the principal exceptions to that are: ice cream, chocolate, sweets, confectionery, potato crisps and similar products and processed nuts. These are liable to VAT at 10 per cent. I cannot give the Deputy a definitive answer to his question but it appears as though macaroni would not be liable to VAT at 10 per cent. However, if he wishes to have that established formally he could let me know.