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

It is not food. I hope this conversation could be anchored in the fact that we are having a very different discussion to what we could have been having one year ago, when everything was due to move to 23%. There are strong views available to me suggesting that because this is not food, it is appropriate for the rate to be 23%. I am not taking that course of action.