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

It would only apply to candles that meet these criteria. Other candles that do not meet these criteria are charged VAT as is normal. Regarding the revenue gain from this, it is negligible if there is one at all. It will be very small. If there is genuine evidence of hardship or difficulty created due to this change, I will engage with stakeholders on the matter before Report Stage. Some of the language that has been used about this change and my intentions behind it is utterly unjustified. If there are issues regarding the effect it will have on churches and on those who are helping parishioners who are very vulnerable, as they are now in 2020, I am happy to engage with them and the evidence on the matter. It will be on the basis of engagement and evidence that I will consider this issue, not on the basis of some of the charges that have been made about my intention or the effect of this change.