Effect of Introducing Second Reduced Rate of VAT on Consumer Purchase Behaviour with Gluten?free Food

摘要

The aim of the paper is to assess the effect of introducing the second reduced rate of VAT of 10 % since 1 January 2015 on consumer behaviour when purchasing gluten?free food. Monitoring the effect of the VAT rate reduction on selected gluten?free food and products was a part of a research focused on gluten?free consumer preferences when eating in restaurants (960 respondents were interviewed). Further research which was focused on the effect of the VAT rate reduction and which surveyed the consumer criteria when purchasing gluten?free products addressed a total of 160 respondents with a gluten?free diet. According to the respondents’ experience, the introduction of the second reduced VAT rate of 10 % has not significantly affected the prices for the final consumers. The reason for that may be the fact that the second reduced VAT rate applies mostly to ingredients used in gluten?free production and only a few final products. A large group of coeliacs is not even aware of or has not registered the VAT change.