Alan Farrell (Dublin North, Fine Gael)
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Question 149: To ask the Minister for Finance the rate of VAT which will be imposed on admissions to open farms according to the amendment of schedule, section 83 (1) (c) of the Finance Bill; and if he will make a statement on the matter. [9201/12]

Michael Noonan (Limerick City, Fine Gael)
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Under Section 83 of the Finance Bill 2012 I am proposing to apply the 9% reduced VAT rate to admissions to open farms with effect from 1 January 2012.