Understandably, the prospect of a no-deal Brexit in March is concentrating all our minds. However, another potential event in March is also a matter of concern. I refer to the possibility of increasing VAT from 0% to 23% on health vitamins, supplements and fish oils. Such a development would lead to people who make good and positive choices in looking after their own health being penalised. The Taoiseach advocates a healthy lifestyle and certainly it is incumbent on all of us to look after our health. There are many people who make that positive choice and also vulnerable people who need those supplements who would be penalised by this change. In addition, some independent health stores and pharmacies could possibly close with the imposition of 23% VAT on the products in question. Does the Taoiseach agree such a change would be wrong and will he make any efforts to ensure that it is repealed?

I acknowledged last week that I understand this issue is a cause of concern for people in the sector. The decision in this regard was made the Revenue Commissioners, who are responsible for deciding how VAT law is implemented. The Revenue Commissioners were concerned that a growing number of decisions that were not credible were being made in respect of how VAT was being applied. They made their decision as a result of the latter. As the Minister of State, Deputy D'Arcy, acknowledged yesterday in reply to a Topical Issue matter, we will work with stakeholders to see if there is a way in which this matter can be dealt with. It is worthwhile acknowledging that these changes are not due to be implemented until March.