Tax Appeals Commission determination 57TACD2022 regarding VAT, 2022

Administrative Decision Number57TACD2022
Year2022
Date01 April 2022
Subject MatterVAT
RespondentTHE 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

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