Shane Cassells (Fianna Fail) | Oireachtas source

I will ask Mr. O'Shea a different question then. There are seven countries within the EU which have a split rate. These are Belgium, Estonia, Finland, Latvia, Malta, Portugal and Slovakia. They extrapolate both sectors and take the restaurants away from the hotels, so that the restaurants can still benefit from the VAT rates. Is that something that the Department has examined? I am not asking for a policy initiative from the point of view of what the Minister might do but is it something that the Department has examined?