14 Mr. Cuffe asked the Minister for Finance the reason value added tax does not apply to fruit, but does apply to the juices of fruit. [18707/04]

A zero rate of VAT applies to fruit, as with most food. The standard 21% rate of VAT applies to all fruit juices, bottled water and soft drinks. Fruit juices were standard rated with effect from November 1992. The change was made to correct a competitive anomaly, as fruit juices and bottled water were zero rated while similar competing products such as soft drinks were standard rated. The change in the VAT treatment coincided with the removal of excise duty from bottled water in November 1992.