I have repeatedly asked the Government to be open and clear on its decision to impose VAT on food supplements. The Minister for Finance has repeatedly hidden behind the Revenue Commissioners on this but, as I have said repeatedly, Revenue does not make policy but implements policy determined by this House. The health food industry is worried about the Minister for Finance's repeated statements that food supplements are not food. In fact, food supplements are recognised as food under Irish and European Union law. Under the food supplement directive, as transposed into Irish law by SI 506 of 2007, the food industry is required to adhere to all food regulations to ensure quality and consumer safety. Will the Government confirm that food supplements are defined in Irish and European law and will it accede to the industry's request that the existing legal definition of foodstuffs be included in the Finance Bill currently before the Dáil?

Far from hiding behind anyone on this matter, I participated in a lengthy debate on it on Committee Stage of the Finance Bill in the week before last. There will be an opportunity to continue that debate on Report Stage. The Revenue Commissioners have confirmed to me that the current status of food supplements cannot continue. In the absence of the action being taken in the Finance Bill, the VAT rate on these same supplements would increase to 23%. As a result of the action I am taking, which I hope the House will support, the VAT rate on them will move to 13.5%.