Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

There can be no outside-the-box approach in this as the directive is quite clear. VAT is applied to supplies made by a person and not what is received. That is the way the directive operates. The men of 1916 fought to establish a sovereign republic on this island and one of the principal badges of sovereignty is the power to levy taxes and the obligation to pay them. I am not sure this is the best way to honour the men of 1916.