Tax Appeals Commission determination 57TACD2022 regarding VAT, 2022

• Administrative Decision Number: 57TACD2022
• Date: 01 April 2022
• Subject Matter: VAT
• Respondent: THE REVENUE COMMISSIONERS

1

57TACD2022

Between

Appellant

and

THE REVENUE COMMISSIONERS

Respondent

Determination

Introduction

1. This matter comes before the Tax Appeals Commission (hereinafter “the Commission”) as

an appeal against assessments to Value Added Taxation (“VAT”) raised by the Revenue

Commissioners (“the Respondent”) on the 20th September 2017.

2. The assessments cover the periods November/December 2015 to March/April 2017

inclusive and the total VAT due on the assessments amounts to €20,857. The Appellant

is appealing the assessments in accordance with section 119 (1) Value-Added Tax

Consolidation Act 2010, as amended (“VATCA 2010”).

3. The issue giving rise to the appeal is whether the Appellant’s product known as Biologically

Appropriate Raw Food (‘BARF’) is a supply of food fit for human consumption within the

meaning of paragraph 8(1) of the Second Schedule to the VATCA 2010.

Background

4. The Appellant operates exclusively as an online pet food supplier under the trading name

Limited and under the domain name . It advocates

the feeding to animals, primarily dogs and cats, of raw meats (known as “BARF” within the