Paschal Mooney (Fianna Fail)

Before the Minister responds, I wish to clarify a matter. What I had in mind when I spoke earlier was the possibility of reducing the VAT rate on motor repairs in much the same way as was done for the restaurant industry when it was incentivised by a reduction in VAT. I am aware that Governments and civil servants in the Department of Finance traditionally abhor the prospect of any reduction in revenue. As anyone involved in business will know and experience will also show, however, where reductions in VAT are implemented, as in the case of restaurants recently, more income is generated because the reductions incentivise people to spend more and result in lower costs. The costs of motor repairs should be reduced. I am almost certain the top rate of VAT is applied to them.