In all EU coountire, there is a VAT charge to all good and services provided. It's like tax charged upon customers. So anyway, the normal rate is at 21%, which is relatively high,but since the EU commission is a very nice person(whoever handles thise thingy), they have a lower VAT rate at 13,5 %.
The lower rate is charged to certain goods and service. Food and Drinks in particular. BUt hey, mind you, it's not any extraordinary food, it's biscuits, chips,ice cream,liqour and etc. BUT, CHOCOLATE BISCUIT IS excluded under the LOWER RATE, because it's considered LUXURY ITEMS!!..
Now, while the lecturer mentioned that in class, my acoomplice and I, were contemplating changing to HB ice cream instead of Ben n Jerrys. and from Chocolate covered biscuits, to just plain ol BIskut Mary(Rich Tea Biscuit). I wondered if Chikedis Malaysia, were to be sold in Ireland, will it fall under the lower or higher rate?
OK, pointless ramblings, but all these are true!