Martin Conway (Fine Gael)

I thank the Minister for a comprehensive and informative reply. In regard to his comment that rates "must be between 15% and 25%" can a case be made for creating a VAT rate of 15% for certain activities? There are health benefits to getting people out on the water to exercise. Perhaps he might investigate with the Minister for Finance whether there is scope for creating a rate of 15%. During the next round of negotiations, which will probably be even more difficult than the previous round, the Government may consider exempting surf lessons from VAT.