Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

I am taken by the Deputy's argument for health and prevention. She accepts that the rate cannot be reduced to zero under the confines of the directive but it could be set at 9% or 13.5% if the Minister for Finance was so minded. She will be aware that we had to increase VAT in budget 2012 as part of the adjustment process. She might put her argument to the Minister, who I understand has published the Finance Bill today. It is also open to her to table an amendment in order to tease out the issue in greater detail. Two clear strictures apply to these matters, namely, the VAT directive and the potential loss in a circumstance where every subhead is closely monitored not only by us but also our friends from abroad. However, she made a solid argument and, while I would never attempt to advise someone with such a zeal for reform on the day that is in it, it is an issue she might pursue with the Minister. I will brief him on her contribution and we will keep the matter under review.

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