Pearse Doherty (Donegal, Sinn Fein)
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May I intervene on this point? It is a burning issue for many, and there has been some commentary on it over the last while. I have a question for the Minister on the background to this change. Is the Tax Appeals Commission's ruling relating to the €394,000 that was deemed to be paid by a company for the sale of church candles between 2013 and 2016 the instigation of this measure? I am interested to hear what prompted the change. The Minister said he did not want to call it an anomaly, but that Tax Appeals Commission ruling made it clear that cylindrical, white candles are VAT exempt or zero rated and that the standard rate of VAT applies only to those that are tapered, perfumed or coloured. It is important to outline the intentions behind this and where it came from. Many people go into a church and when one lifts white, cylindrical candles they are generally church candles. People go in to light a candle for somebody who has passed away and so forth. I am sure many of us have done it. There is a sensitivity about this issue so perhaps the Minister could outline the background to it and why it emerged now. Was it the Tax Appeals Commission ruling? That ruling said the legislation was clear and unambiguous, so obviously something prompted a change since then.