Neasa Hourigan (Dublin Central, Green Party) | Oireachtas source

Who would the witnesses identify as most appropriate? Obviously, there is the Department of Finance. Who is it at EU level? It is a science in itself to identify the most progressive ways to do this. VAT is an incredibly complex area. Do we have a dearth of data in this country on the impacts? Something that comes up over and over at the committee is that sometimes it is hard to understand the impact a particular change might have because we do not always have access to the information. We need more access and we need more data gathering. We need more access to disaggregated data on what the impacts are when we make these changes.