Martin Mansergh (Fianna Fail)

I waited to hear the Minister of State's reply but could not find any change in the status quo when I examined the recommendation and the section as it stands. If there is a question of stealth, perhaps it is a stealth removal of tax rather than a stealth introduction of tax.

I do not believe there is the slightest intention to introduce VAT on the foodstuffs mentioned by Senator Quinn. People sometimes make the general point that indirect taxation is less progressive than income tax but they do not account for the mitigating effects of the zero rate placed on certain basic food necessities.