Many Deputies have raised Revenue's decision to introduce a 23% VAT rate on food supplements on Friday of next week, only ten days away. The Taoiseach has pointed out repeatedly, as have other Ministers, that the Revenue Commissioners are independent. In addition to that independence, however, the Taoiseach himself said on 13 February that the matter was under review. The Ministers for Children and Youth Affairs and Finance confirmed it was under review. Will the Taoiseach please confirm whether a decision has been made? If not, when will it be made? As I said, this is a cause of great distress to those who rely on food supplements, minerals, vitamins, fish oils and so on. The introduction of the measure on 1 March will be really serious, given that we face Brexit and the consequent price increases at the end of March.

I call Deputies Cowen and Troy on the same matter.

The Minister of State, Deputy D'Arcy, stated in the Chamber: "Revenue's position is that food supplements are not food and, as such, they are not entitled under VAT law to the zero rate of VAT." Revenue has stated this is the result of a re-examination of VAT legislation in the light of the recently commissioned expert report. However, the expert report which has just been published states food supplements are food, that they are legally recognised as such and that they are required to be supplied as such in Ireland and elsewhere in the European Union. Will the Taoiseach give a commitment that the proposal will not proceed as planned on 1 March and that people who have due regard to their health will not be penalised in so doing?

It is plainly obvious to all parties and none that this decision was not contained within the Finance Bill, nor is it something that the Government intended as a consequence of the Bill. As Deputy Troy indicated, it is imperative that the Taoiseach give a commitment to the House that the proposal will not proceed on 1 March and that circumstances will revert to what they should be.

I raised the matter with Deputy Gino Kenny in recent weeks. As other Deputies have noted, the Government urgently needs to review and abandon the proposal. It is worth bearing in mind that the revenue which is expected to be generated from the proposal is a miserable €8 million. Given the impact and hardship it will cause the many people who need food supplements, vitamins and so on which, in many cases, have been recommended by their doctors as necessary for their health, it would be a shocking decision to take in exchange for a miserable €8 million. I hope the Government is listening and that it will abandon the proposal.

At the time of the previous budget the Minister for Finance, Deputy Donohoe, gave an undertaking that the matter would be presented to the tax strategy group. That undertaking is still in place and the matter will be considered. I expect the Minister to make a statement on the matter soon.

It needs to happen before 1 March.

As all Deputies will know, the Revenue Commissioners are independent of the House.