VAT changes to rollators and food supplements

Recent updates to the VAT Tax and Duty Manual includes new guidance on the VAT treatment of rollators and food supplements from 1 March 2019.

 

Revenue provide that certain medicine, medical equipment and appliances should be zero-rated for VAT purposes. Medical equipment and appliances includes walking frames, crutches, artificial limbs etc, however rollators are not currently included in this definition.

 

Rollators are walkers with wheels or walking frames with a seat such that a person has support while walking and can rest when tired. As of 1 March 2019, rollators should be treated as zero rated for VAT purposes, including any parts or accessories suitable for use solely with a rollator. For example, cup holders, cushions, mobile phone mounts etc. are not qualifying accessories.

Food supplements are foods that are intended to supplement a general diet and can include vitamins, minerals, herbs, vegetable extracts etc.

 

The standard rate of VAT (23%) applies to food supplements however Revenue allowed the zero rate to apply to certain types of vitamins, minerals and fish oils on a concessionary basis. This concession no longer applies from 1 March 2019 and the standard rate of VAT will apply.

 

Sports nutrition supplements, slimming aids and ointments & rubs made from food ingredients are all products which are not considered to be food for VAT purposes and are subject to the standard rate of VAT.

 

For any additional information or help, contact a member of our tax team.