Michael Fitzmaurice (Roscommon-Galway, Independent) | Oireachtas source

I understand where Deputy Boyd Barrett is coming from and, in fairness, he has done his figures fairly well. The problem is if something is introduced, the businesses that are just surviving may be blown out. It is a balancing act in business for a Minister or anybody else. I understand fully where the Deputy is coming from and I know the Deputy wishes to help weaker businesses in what he is saying by ensuring stronger businesses pay a bit extra. The Department could formulate something, such as a bed tax or something for cities that are going well, if that is possible. It might have the same result as the Deputy's amendment. If we increase the VAT rate, businesses could be gone before they get help, which is a big problem in some areas. This would not apply to all areas and thank God we have seen recovery in certain parts of the country, which is great and welcome. It is a balancing act and we must keep it going.

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