Shane Ross (Dublin Rathdown, Independent) | Oireachtas source

I hate to say this, but I have a fair amount of sympathy for what the Deputy has said. In principle, I thoroughly approve of the 9% VAT rate because of the benefits for certain areas in employment terms and in the hospitality sector. I have not conducted any scientific or forensic research on this but there is a widespread feeling that some people, institutions or businesses are benefitting from it when they do not need it as much as others. The problem is that it is very difficult to distinguish, both geographically and in terms of size, when one is providing a sectoral reduction in VAT. How would one say it applies to various areas in the midlands but not to Dublin, Cork and so forth? It is a difficult thing to unwind. The Deputy is saying that perhaps there are areas which are benefitting but which do not need that benefit because they are doing well and would be giving employment anyway. I have not looked at this seriously but I am happy to listen to arguments about it, with the important proviso that this is the Minister for Finance, Deputy Noonan's, responsibility.