Ms Deirdre Hanlon:

I am not familiar with VAT rules relating to transport services because they do not come within the remit of our Department. From what the Deputy is saying, however, this is an issue that affects the people who are trying to provide transport services and, therefore, it is real in their world. It happens to be transport but it is VAT law, which is tax. It is administered by the Revenue Commissioners and the rules are set by the Minister for Finance.