Richard Bruton (Dublin North Central, Fine Gael)

Will this review be completed in time for the 2008 budget so that we will see some of these proposals reflected in next year's Finance Bill? The Minister seems to be watering down expectations on the basis that most of the VAT concessions are already available if allowed for within certain contracts. Is the Minister considering green spot rating of products to allow for differential VAT rates on products according to their energy efficiency? Many products already have differential rating. Is this what the Minister has in mind to allow consumers pay a lower VAT rate on the same product if it has a lower energy use rating?

See this speech in context