Skip to content
Support Us

We need your help now

Support from readers like you keeps The Journal open.

You are visiting us because we have something you value. Independent, unbiased news that tells the truth. Advertising revenue goes some way to support our mission, but this year it has not been enough.

If you've seen value in our reporting, please contribute what you can, so we can continue to produce accurate and meaningful journalism. For everyone who needs it.

Ice-cream cone via Shutterstock

Is ice-cream part of the tourism industry?

Some say it is but the Minister for Finance says he has ‘no plans’ to change the VAT treatment for ice-cream parlours to bring it in line with tourism rates.

THE MINISTER FOR Finance has dismissed suggestions that the VAT rate applied to ice-cream sold by ice-cream parlours should be reduced to the 9 per cent tourism rate.

Currently, VAT of 23 per cent is placed on the sweet treats sold at ice-cream parlours because they fall under the ‘Confectionery and Sugary Foods’ category.

In a recent parliamentary question, Kerry deputy Brendan Griffin argued that the rate could be dropped “in recognition of the labour intensive nature of the business” and ice-cream parlours’ “heavy dependency” on tourism.

As part of a Jobs Initiative, a second reduced VAT rate of 9 per cent came into effect on 1 July 2011. It covers certain goods and services mainly related to tourism, including restaurant and catering services, hotel and holiday accommodation, tickets to performances and cinemas, amusements, sporting facilities, hairdressing services and certain printed matter. Generally welcomed as a successful scheme, there have also been calls for it to be extended past the 31 December 2013 deadline.

Noonan said the proposal to maintain the rate will be considered ahead of the 15 October Budget.

However, in the case of ice-cream, he said the inclusion would lead to pressure to apply a similar reduction to the wider confectionery and sugary foods area which would be costly to the Exchequer.

“I therefore have no plans to change the VAT treatment of ice-cream sold by ice-cream parlours,” he said, pointing out that where ice-cream is provided as part of a meal by a restaurant or other caterer, the entire meal (including the ice-cream) is liable to VAT at the nine per cent reduced VAT rate.

Kerry and Dublin-based ice-cream connoisseurs Murphy’s believe the reduced rate could only be a good thing for businesses, customers and the tourism industry.

Speaking to TheJournal.ie, Seán Murphy said the reduced rate would bring Ireland’s ice-cream businesses in line with other nations.

“In terms of VAT rates and cost of doing business, we are not on an even playing field,” he explained, noting that the company are looking to expand to European destinations shortly.

“But specifically, in the context of tourism, you have people coming in from every country to every county. Once they get here, we can work on getting them back.

“The thing about ice-cream is that it showcases some of the stuff that is beautiful about this country. Several companies use fresh milk, fresh eggs and other locally-raised produce. The products feature what Ireland does really well. It makes sense to push these. Essentially our business is face-to-face with tourists.”

More off-licences expected to close if government refuses to reduce excise duty

VAT will be charged on personal insolvency deals, but creditors will pay it

12 desserts that made your childhood sweet

Readers like you are keeping these stories free for everyone...
A mix of advertising and supporting contributions helps keep paywalls away from valuable information like this article. Over 5,000 readers like you have already stepped up and support us with a monthly payment or a once-off donation.

Close
22 Comments
    Install the app to use these features.
    Mute Éanna o Sca
    Favourite Éanna o Sca
    Report
    Feb 21st 2024, 3:15 PM

    It’s a NO from me!

    324
    Install the app to use these features.
    Mute Ken Mc Carthy
    Favourite Ken Mc Carthy
    Report
    Feb 21st 2024, 3:05 PM

    “STRIVE TO SUPPORT”

    ” DURABLE RELATIONSHIP”

    Apart from the legal eagles that must love this vague nonsense ( lime a €€ jackpot )there’s nothing in there to say me to the yes side.

    A BIG NO/NO from me

    366
    Install the app to use these features.
    Mute Ken Mc Carthy
    Favourite Ken Mc Carthy
    Report
    Feb 21st 2024, 3:06 PM

    @Ken Mc Carthy: ‘sway’ me!!! even

    42
    Install the app to use these features.
    Mute Brendan O'Brien
    Favourite Brendan O'Brien
    Report
    Feb 21st 2024, 3:44 PM

    @Ken Mc Carthy: How about ‘lime a €€ jackpot’? Some kind of code?

    12
    See 4 more replies ▾
    Install the app to use these features.
    Mute Ken Mc Carthy
    Favourite Ken Mc Carthy
    Report
    Feb 21st 2024, 3:53 PM

    @Brendan O’Brien: hey hey…. I was waiting on the ‘dyslexia’ mocking— 4 minutes!!! U getting slow

    33
    Install the app to use these features.
    Mute Brendan O'Brien
    Favourite Brendan O'Brien
    Report
    Feb 21st 2024, 3:55 PM

    @Ken Mc Carthy: You’re saying you have dyslexia?

    9
    Install the app to use these features.
    Mute Ken Mc Carthy
    Favourite Ken Mc Carthy
    Report
    Feb 21st 2024, 3:58 PM

    @Brendan O’Brien: it doesn’t bother me one iota/ never hindered my career or life— its other small minded idiots that seem to have the problem with it!

    47
    Install the app to use these features.
    Mute Brendan O'Brien
    Favourite Brendan O'Brien
    Report
    Feb 21st 2024, 4:00 PM

    @Ken Mc Carthy: I’ll stick to mocking your hero-worship of Trump and such things in future.

    15
    Install the app to use these features.
    Mute George Vladisavljevic
    Favourite George Vladisavljevic
    Report
    Feb 21st 2024, 3:52 PM

    What qualifies as durable?

    122
    Install the app to use these features.
    Mute Ken Mc Carthy
    Favourite Ken Mc Carthy
    Report
    Feb 21st 2024, 3:59 PM

    @George Vladisavljevic: no idea but you have to ‘strive to support’ it

    105
    Install the app to use these features.
    Mute Brian Hunt
    Favourite Brian Hunt
    Report
    Feb 21st 2024, 4:04 PM

    @George Vladisavljevic: Well, you could have a durable relationship with your doctor, dog, grocer or your local handyman!

    109
    See 3 more replies ▾
    Install the app to use these features.
    Mute Seanie
    Favourite Seanie
    Report
    Feb 21st 2024, 4:19 PM

    @George Vladisavljevic: Thomas Byrne FF on upfront with Katie Hannon Monday night was asked this in a debate with peader Tobin of Aontu, he hadn’t got a jot and tried bluffing his way through the answer, Tobin ran rings around him.

    90
    Install the app to use these features.
    Mute Ken Mc Carthy
    Favourite Ken Mc Carthy
    Report
    Feb 21st 2024, 5:06 PM

    @Seanie: I was watching that……like seriously……Thomas byrne was the best they could put ‘out to bat’?? Tobin didn’t even have to try very hard…….. byrne scored plenty of own goals

    61
    Install the app to use these features.
    Mute silvery moon
    Favourite silvery moon
    Report
    Feb 21st 2024, 7:45 PM

    @George Vladisavljevic: the durable bunny

    9
    Install the app to use these features.
    Mute M G
    Favourite M G
    Report
    Feb 21st 2024, 4:30 PM

    (Vote NO) to this lieing government they have gone rogue deliberately trying to feed misinformation to the Irish people to get a yes vote it NO .and if they try to get it passed a second time it will be NO again.

    147
    Install the app to use these features.
    Mute Soundy Sound
    Favourite Soundy Sound
    Report
    Feb 21st 2024, 3:23 PM

    I think this referendum will very well display that the loud, vocal, right wing commentary as seen in the comments section of the journal are not at all representative of the views of the general population. It’s all, no/no on here but this referendum will easily pass.
    Empty can makes most noise!

    71
    R B
    Install the app to use these features.
    Mute R B
    Favourite R B
    Report
    Feb 21st 2024, 3:38 PM

    @Soundy Sound: if it does easily pass I would be very worried for the critical thinking of the nation.

    I don’t see it passing but it depends on the profile of the turnout. Unfortunatly we have ppl who will just vote for whatever the govt say without looking at what being asked to vote for.

    Your constitution is the last protection against government overreach. Unless you are 100% certain of what the change will cause it should always be a no vote.

    When you can’t define durable it opens potential legal chaos for absolutly no reason at all.

    Senator Michael McDowell have all spoken very well on this as an ex min for justice and AG he is very well placed to do so. An honest man in my view.

    I would urge anyone unsure to look at his 8 page document on it and why it should be No/No.

    258
    Install the app to use these features.
    Mute Éanna o Sca
    Favourite Éanna o Sca
    Report
    Feb 21st 2024, 3:38 PM

    @Soundy Sound: were you not watching the news last night? no side zero coverage, obviously a governmental ploy.

    95
    See 8 more replies ▾
    Install the app to use these features.
    Mute Ken Mc Carthy
    Favourite Ken Mc Carthy
    Report
    Feb 21st 2024, 3:38 PM

    @Soundy Sound: more likely than not this referendum will pass as its got all government parties pushing it, a quango set up & paid to push it ( electoral commission), media fully behind the government mantra of a ‘yes’ vote & the ( not even) subtle dictat that if we don’t bring in the correct result we’ll have to go again. The legal profession see this as a goldmine for sure but you’re wild accusation of labeling anyone who opposes this being rammed through as the ‘far right’ just once again shows how that term ( far right) has become so diluted & misused as to make it a worthless insult

    95
    Install the app to use these features.
    Mute Éanna o Sca
    Favourite Éanna o Sca
    Report
    Feb 21st 2024, 3:39 PM

    @R B: I just do with what the govt demand us to do!

    13
    Install the app to use these features.
    Mute Éanna o Sca
    Favourite Éanna o Sca
    Report
    Feb 21st 2024, 3:39 PM

    @Éanna o Sca: I just do the opposite of what gov demand us to do*

    57
    Install the app to use these features.
    Mute Brendan O'Brien
    Favourite Brendan O'Brien
    Report
    Feb 21st 2024, 3:42 PM

    @Ken Mc Carthy: A Trump supporter balking at the term ‘far right’ – LOL etc.

    10
    Install the app to use these features.
    Mute jiminybillybob
    Favourite jiminybillybob
    Report
    Feb 21st 2024, 3:47 PM

    @R B: what critical thinking, a nation of sheep it is.

    27
    Install the app to use these features.
    Mute Ken Mc Carthy
    Favourite Ken Mc Carthy
    Report
    Feb 21st 2024, 3:52 PM

    @Brendan O’Brien: hi Kevin….adults are talking here…. give mommy back her phone

    40
    Install the app to use these features.
    Mute silvery moon
    Favourite silvery moon
    Report
    Feb 21st 2024, 7:48 PM

    @Soundy Sound: if it does pass don’t bother with the mother’s day card after voting the only mention of her out of the constitution a big NO/NO from me

    35
    Install the app to use these features.
    Mute Marie McPhillips
    Favourite Marie McPhillips
    Report
    Feb 21st 2024, 10:53 PM

    @R B: Senator McDowell on YouTube also. He’s excellent

    14
    Install the app to use these features.
    Mute martin finnegan
    Favourite martin finnegan
    Report
    Feb 21st 2024, 7:19 PM

    Voting no to both

    68
    Install the app to use these features.
    Mute Mark Rooney
    Favourite Mark Rooney
    Report
    Feb 21st 2024, 3:36 PM

    Sinn fein will re run it if they get into government if the Yes vote fails to go through….They reckon they can reword it to sway a Yes vote

    46
    Install the app to use these features.
    Mute Ken Mc Carthy
    Favourite Ken Mc Carthy
    Report
    Feb 21st 2024, 3:42 PM

    @Mark Rooney: well, there’s something to be said for that approach….. the vague makey uppy present wording is wide open to different interpretations & legal challenges. A bit of clarity would go a long way to swaying me over to the government mantra (a ‘yes’ vote)

    56
    Install the app to use these features.
    Mute Magnificent Mongoose
    Favourite Magnificent Mongoose
    Report
    Feb 22nd 2024, 9:05 AM

    @Mark Rooney: Sinn Féin are doing their best to not be in government. They are the worst opposition party I have ever seen.

    11
    Install the app to use these features.
    Mute Padraig O'Brien
    Favourite Padraig O'Brien
    Report
    Feb 21st 2024, 4:14 PM

    What if your relationship on durex?

    25
Submit a report
Please help us understand how this comment violates our community guidelines.
Thank you for the feedback
Your feedback has been sent to our team for review.
JournalTv
News in 60 seconds