John Clendennen (Offaly, Fine Gael)

There are economic and social aspects, particularly in rural areas. If a hotel, food establishment, fuel station or whatever generates 20 jobs and this saves 10%, that can be a game-changer in a rural area but if a large-scale multinational let go of 10%, it would probably make a headline in a local paper. There is a concern that we are overlooking the need for protection of jobs. No one deprives anyone of an increase in wages but we went from a minimum wage of €10 in 2020 to €14 in 2025. That is a 40% increase in a short number of years with no alternative supports or additional areas to provide headroom to businesses. There is an impact in that regard that has not been considered or addressed. That is probably where the call from business for the 9% VAT rate comes from, to give them headroom on profitability margins rather than on turnover.