Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

I suppose this is a competitive industry throughout the European Union in a circumstance where VAT directives, as a body of law, apply throughout member states. The question is that if we take one action in one area potential reactions could follow in terms of the viability or competitiveness of the industry. That is a position relevant to every form of taxation policy and we must consider it. The fact is that this was in place and to remove it now would put the industry at a competitive disadvantage vis-à-vis other larger or emerging players. That is our position.