Mr. J.J. Kavanagh:

Yes, but unfortunately that will not work for tourism. We also need something for the coach tourism sector. As was said already, 2 million people travelled on our coaches in 2019. We cannot afford to price ourselves out of the market now. One of the ways we can do that is by reintroducing the 9% VAT rate, but unfortunately - and I do not know if the Deputy is aware - coach tourism and passenger transport is an exempt activity.