Mairead Farrell (Galway West, Sinn Fein) | Oireachtas source

Gabhaim buíochas leis an Aire. We are in a crisis in terms of gas and energy costs. With regard to policy tools that can be used to respond to that crisis, in response to a parliamentary question my colleague, Deputy Doherty, submitted in January 2019, the Minister said VAT rates for household utility bills such as gas and electricity could not be reduced below 12%. I believe this was in reference to Article 118 of the EU VAT directive. Will the Minister clarify that further?