Ms Hazel Ahern-Flynn:

I suppose minds at EU level have been concentrated over recent years on movement around VAT. It can sometimes be quite difficult, when getting those frameworks in place, to see movement at the member state level. The lists, given their complexity and length and the fact that technology moves so quickly, can be out of date quite quickly. It is just a case of keeping them under review to make sure that we are making good use of the allowance for the greening VAT rates and, in a general sense, they are applying where they are most useful.