The judgement actually references the Finance Act too, and says as I did that this stuff dates from 1985. Here's the VAT Act 1972: * http://www.irishstatutebo

The judgement actually references the Finance Act too, and says as I did that this stuff dates from 1985. Here's the VAT Act 1972: * http://www.irishstatutebook.ie/eli/1972/act/22/schedule/2/enacted/en/html#sched2 http://www.irishstatutebook.ie/eli/1972/act/22/schedule/2/en... Zero mention of food, drink, or bread. As I said, those are in the Finance Act 1985 (and in an earlier Finance Act, sans bread, if I recall correctly). The Finance Act 1992, also referenced by the judgement, tweaks the Finance Act 1985 wording, and doesn't alter the definition of zero-rated "bread", except to extend it to bread that is uncooked or fried, rather than baked. * http://www.irishstatutebook.ie/eli/1992/act/9/section/195/enacted/en/html#sec195 http://www.irishstatutebook.ie/eli/1992/act/9/section/195/en... The definition of "bread" was disputed, moreover. It was the whole of III(C) of the judgement. And your 2010 Act does not apply, and isn't mentioned in the judgement at all. (-: