Feargal Quinn (Independent)

——there has been no VAT on hot food until now. It is clear from the Minister of State's comments that there will be VAT in the future. Why has he singled out this change? He has indicated that this is probably occurring at the behest of restaurant businesses. Those involved in that sector have said it is not fair to compete with garages, petrol stations and shops which sell food, and pleaded with the Minister of State to do something about it. He, in turn, decided to make customers pay €30 million extra for the privilege of buying hot food to take home to eat rather than to be consumed in restaurants.

If ever there was a stealth tax or a tax that, as Senator John Paul Phelan stated, was being "snuck in", this is it. I do not understand the Minister of State's comment to the effect that there was always a tax on hot food. I was of the opinion that there was no tax on it. However, the legislation ensures that there will be a tax in the future and that the public will pay €30 million more than it would otherwise have paid. I am surprised by the size of that figure. I wish to ensure that the public is aware of this €30 million tax increase. It was not introduced in the Budget and was not contained in the Finance Bill as originally published; it was brought in by way of an amendment. If ever there was anything that was "snuck in", this is it.