Tommy Broughan (Dublin Bay North, Independent) | Oireachtas source

I note the pre-budget statement, which is a very interesting document. I thank the witnesses for the work put into it. There is not very much on tax expenditures. I know the council has stated it is kind of neutral on what should be done on taxation. When we are trying to frame a few numbers, we all think about the lower VAT rate evident in the hospitality industry and how it might be applied to building, etc. What is the view of the Irish Fiscal Advisory Council on that type of tax code and whether it is sustainable?