Ciaran Hurley – Senior VAT Partner, CKH Fiscal Services

  • Speaker Bio:

    Ciaran Hurley is a Senior VAT Partner in CKH Fiscal Services, with a previous Revenue background at senior level in VAT policy and tariff classification of goods. Over the past 25 years, Ciaran has worked closely with the Irish food and drinks industry in establishing the correct rates of VAT that should apply to specialty and borderline products. Current clients include Boots and Largo Foods (Tayto).

    Presentation Title:

    To VAT or Not to VAT?

    Presentation Synopsis:

    In Ireland, there are four different rates of VAT that may apply to the supply of food and drink products. The three most important are the Zero rate, Reduced rate (13.5%) and Standard rate (23%).

    The continued increase in the production of new specialty food and drink products over recent years has led to a situation where the VAT treatment of many of these products is no longer as clear cut as it was in the past. For example, there is a very fine line between many Zero rated food products and 23% rate confectionery products. Also, when is a drink not a drink?

    We explore how products are assessed by Revenue for VAT treatment and what you can do to obtain the most favourable VAT rates for your products.