Dara Calleary (Mayo, Fianna Fail) | Oireachtas source

I agree with the ESRI on the second lesson, namely, that all tax incentives should be reviewed periodically. To highlight specifically what the ESRI calls the tourism-related incentive, that is, the 9% VAT rate, the argument being made to retain it is that while Dublin city centre is doing particularly well, this has not spread across the regions and that to change this initiative at present would be to undermine the potential of the regions to benefit from it. What do the witnesses think of that? What is their view, after the passing of five years, on what the overall initiative has done for job creation, etc.?