The BBC got the law wrong. It's actually the Finance Act 1985 that makes "bread", subject to limitations on its ingredients, zero rated.<p>* <a href="http://www.irishstatutebook.ie/eli/1985/act/10/section/50/enacted/en/html" rel="nofollow">http://www.irishstatutebook.ie/eli/1985/act/10/section/50/en...</a>