Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

That is correct. As someone who is a regular purchaser of football boots in particular, I am well aware that once one goes beyond a certain size, the price can increase from €30 or €40 to a multiple of that. The Deputy is 100% correct about this. The larger driver of this, as he just said, tends to be the price at which the manufacturer seeks to retail the product rather than what is happening with the taxation on it. I take his point but, from our point of view, we do not have flexibility in respect of age. The only flexibility we have is in respect of sizing.

The Deputy is correct about us basing this on average sizing, which is the only way we can make such a decision. We have to have a reasonable average on which to anchor our decisions. We have used websites and publicly available information to go through the sizing that we know to be available to Irish consumers. We believe we are in a reasonable place.