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

The 9% VAT rate on the tourism and hospitality sector is addressed in the tax strategy paper. Its cost is more than €600 million per annum. Is this rate a permanent feature of the tax system or does it require an annual budgetary decision? Will the Minister clarify its status? I am not asking him to reveal what will be in the budget but to clarify the status of the 9% rate, which I understand is built into the base. Does it still require an annual decision?