Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I thank the Minister for the reply and I welcome the fact that the report was prepared. The Minister seems to have concluded his own deliberations on the matter but he might clarify if the report is still under consideration. Has the Minister reached the conclusion that this does not warrant any change to the VAT system? It is important to establish the view of the Department and the Minister.

I understand the concern that this could lead to further calls in other sectors, especially from sporting bodies, which could make a legitimate case. They are selling lottery tickets and fund-raising every week to buy equipment and pay for services on which they pay VAT.

There is a legitimate concern that there would be further related demands. The Minister might clarify his comment that there is already provision for some VAT relief for charitable causes. If he has a note on that provision or any information on what it involves, it would be helpful to this debate also.