Pearse Doherty (Donegal, Sinn Fein)
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On section 37 and the reduction of VAT to 9% for the hospitality sector, I must say, as I did before, this is to be welcomed. We called for this reduction previously and would have liked for it to have been part of the July stimulus package. It was not but at least it is here now. As we know, it is to run from late this year to December 2021. On the review of this 9% VAT rate and whether it will be extended in the Finance Bill 2021, what is process involved and what consultation does the Minister plan to undertake? How will he measure whether the reduced rate of VAT will need to come to an end, as scheduled in this Bill, or be extended for a period of time thereafter?