Fidelma Healy Eames (Fine Gael)

I thank the Minister of State for her comments. I was particularly interested in her reference to the French experience where the effects of VAT rate reductions were quantified and made known. It would be useful, in these times of austerity, to show that we are seeking accountability from those on whom benefits are conferred. It would be worthwhile for the Minister to make such a call on the industry.

Will the Minister explain why it will be difficult to quantify whether employment is created as a result of these changes? I understand that is difficult in respect of the retention of jobs, but surely we are only looking at employers who are paying €365 or less. Consequently, it will be easy to calculate by mid-term, that is, by September 2012, approximately, whether there has been an increase in employment. This should be easy to do. While the Minister has noted the sunset clause will take effect in two and a half years time, that is a considerable length of time and I seek a brief reply as to the reason this would be difficult to do.