Jimmy Deenihan (Kerry North, Fine Gael)

I am sure the Minister will agree that the quality of a festival is very much determined by its participants. Unless a festival committee or organisation is able to attract major international artists, it will not attract as many people. Festivals are becoming very competitive. If one wants an international audience and to encourage tour operators to bring visitors, big names are needed. The VAT rate certainly inhibits organisers in getting major names to perform. The Minister may be aware that as Northern Ireland excludes VAT, we are at a disadvantage as regards festivals there.

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