Kevin O'Keeffe (Cork East, Fianna Fail) | Oireachtas source

In terms of the tourism sector, many hotels and restaurants benefited from the change in the VAT rate. In Italy, for example, tourists pay a higher rate of tax in Rome than, say, in Naples. Could that be applied here to attract more people to areas in rural Ireland such as Youghal in east Cork or Ennis in Clare?