John Paul Phelan (Fine Gael)

I move recommendation No. 10.

In page 125, before section 99, to insert the following new section:

"99.—Section 8 of the Principal Act (as amended) is hereby amended by deleting all occurrences of '€25,500' and inserting '€75,000'."

This recommendation, which is self-explanatory, seeks to introduce an increased threshold for which people must register for VAT.