Pat Rabbitte (Dublin South West, Labour)

I will be glad to raise the Senator's questions with the Minister for Finance. The usual argument applies. A good case can be made to extend the 9% VAT rate. That is not possible in these circumstances for the reasons I explained - that is, it is not included in annex III of the VAT directive. The specific point made by Senator Conway about the 15% to 23% range is something about which I would be glad to talk to the Minister for Finance, Deputy Noonan. There are any number of good arguments that can be made to reduce the VAT rate, and I imagine the Minister of Finance will be looking at it from the point of view of the impact on the Exchequer.