Eoghan Harris (Independent)

Again, this is a VAT related issue. All charges between VAT-registered entities should be free of VAT on the production of the requisite certificate. This is not dissimilar to what happens in many other European countries. Utility charges is a good example. This would do much to help prime the pump that is so badly needed at this time of economic correction. I ask the Minister to consider the wider implications. I realise he does not have to answer in terms of this particular recommendation, but I should be obliged to hear his views on the general operation of VAT between VAT-registered entities.