Fiach MacConghail (Independent)

I welcome the Minister of State and congratulate him on his appointment. I look forward to his continued support for the excellent work of the Office of Public Works. It is important that resources in this area are protected not only for the benefit of our artists and cultural organisations but also for the tourism industry.

I am confused by the inclusion of theatres in the categories to which the new 9% VAT rate will apply, given that theatre has been exempt from VAT for some time. Will the Minister of State clarify the matter and whether it represents a change in Government policy? I will be sure to get a haircut before the end of 2013 to avail of the lower VAT rate.