Mr. Graham Doyle:

The lower VAT rate for the industry is, in its broadest sense, dealt with in the budget at the Department of Finance level. We have supported it over the last number of years. The sector is a significant employer and has been a mainstay of the economic recovery. We have supported the VAT measures for the industry. It is probably the key support for the tourism industry, notwithstanding all of the very important work done through our agencies and the various budgets that we provide.

There are some areas, around Dublin and in other parts of the country, where we have been dealing with problems of growth due to concerns that we maintain our cost-competitiveness in the tourism industry, particularly in the light of Brexit, and about constraints in capacity in accommodation. We are keen to continue to support the industry in the context of Brexit. We are supportive of the VAT rate and we will argue to maintain it. I am sure we have some analysis on that. I do not have it to hand but I can provide more information.