Ireland: Policy Highlights and Opportunities

Under the European Union (Provision of Food Information to Consumers) Regulations, Ireland requires either a safety-based (“use by”) or quality-based (“best before”) date mark on food products.

The EU Guidelines on Food Donation clarify that food can be donated or distributed past the “best before” date. This dual-date labeling scheme provides clarity for food retailers and consumers such that less safe food is disposed.

In addition to EU-wide funds for FLW reduction, Ireland offers several funding sources for food waste initiatives, including the Circular Economy Innovation Grant Scheme, the Green Enterprise: Innovation and Demonstration for a Circular Economy, and the Rural Innovation and Development Fund.

The European Union (EU) Guidelines on Food Donation clarify relevant provisions of EU food law as they relate to the charitable donation of food within Member States.

The Food Safety Authority of Ireland (FSAI) provides guidance to ensure food safety is maintained throughout the food donation process, targeted to specific actors like businesses donating food and charities receiving food.

The current charitable donation scheme in Ireland only provides tax incentives for monetary donations. The government of Ireland should adopt a tax credit or deduction for in-kind donations, including donations of food, to incentivize FLW reduction and greater food donation.

Ireland does not have a “Good Samaritan” law to protect food donors and intermediary organizations (e.g., redistribution organizations, food banks) from liability, creating fear among businesses that they may be held liable if donated food causes harm to recipients.

Ireland should provide liability protection to food donors and intermediaries who act in good faith to reduce legal concerns that prevent more food from being donating.

Ireland’s value-added tax (VAT) scheme subjects food donors and intermediary organizations to VAT liability when foods that are not zero-rated are donated.

Food donors are also unable to recover input VAT paid on food products if they end up being donated. The government of Ireland should amend the VAT scheme to exempt food donations from VAT while allowing donors to reclaim input VAT.

The government of Ireland should enact a food donation requirement for specific food waste generators, such as retail or wholesale food businesses of a certain size. A food donation requirement would prohibit the disposal of foods that would otherwise be appropriate for donation.