Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

EU competition rules require a level playing field once a body begins to charge for a service. If VAT is applied on one service and not on another, it could be considered unfair competition, and consequently full market rules could start to apply.

This would lead inevitably to privatisation. Do I take it that the provision aims to fend off the possibility as well as the Minister's admirable desire not to impose VAT on water?