Mr. Adrian Cummins:

The figures from which we are taking our soundings come from the CSO and from two reports that were compiled on the basis of the latter's figures. Both reports analysed the increase in employment in the tourism sector in the context of accommodation and food. One cannot separate the PRSI element from the VAT rate and both are linked within the entire job stimulus package. To answer the question, therefore, it is very difficult to provide exact figures regarding how many jobs were created as a result of either the VAT change or the PRSI reduction. However, both are of equal importance to our sector.

It is important to point out that when a tourist enters the country - the measure under discussion relates to tourism - and stays here for seven days, there is one thing which he or she must do, namely, eat. He or she will eat on approximately 21 occasions - that is, breakfast, lunch and dinner - during that week. Our industry is labour intensive and my colleagues will inform the committee as to the number of employees they have on their books. We are a fast-track employment sector so we can create 15 to 20 jobs in a small business fairly rapidly. It is a labour-intensive sector.