Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I thank the Deputy. We have been engaging with the European Commission, particularly in respect of the VAT directive that was introduced earlier in the year. The engagement we have had with the OECD has concentrated on other areas of taxation rather than the area to which the Deputy has referred. As I said, this is a new area of flexibility that has been granted to us. We are going to ensure in the work we do in preparing for next year's budget, which may seem far away but will be upon us quickly, that we think through these matters and evaluate them clearly. We have made other tax changes that have been recognised as playing a valuable role in supporting our efforts to achieve a lower carbon future.

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