Pádraig O'Sullivan (Cork North Central, Fianna Fail) | Oireachtas source

The Minister mentioned that the current proposal is not perhaps as flexible as the original proposal. I am not fully aware or au faitwith what has happened previously. I ask the Minister to expand on why it is not as flexible as the original proposal. Second, I am aware that in the context of the negotiations around this issue at EU level, a list of supplies to which a reduced VAT rate can be applied is to be increased. Member states will also be allowed to make some supplies subject to 0% VAT. The emphasis here is going to be on issues regarding improving the environment, public health and the digital transition. I ask the Minister to comment on that.

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