Patricia Ryan (Kildare South, Sinn Fein) | Oireachtas source

I thank our guests. I will ask a pair of consecutive questions because I am aware of the time and the Chair has not had an opportunity to ask questions. The guest and accommodation tax was introduced and ring-fenced for the maintenance and development of cultural or tourism sites. Would the witnesses from the IHF and ITIC agree with such a measure? The other question relates to the recruitment and retention crisis in hospitality. What is in the industry's plan to have capacity to introduce a living wage? Might that change if the 9% VAT rate is made conditional on the introduction of a living wage?