Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

Sinn Féin opposed the increase in VAT from 21% to 23% in the previous budget. Effectively, this brought in an additional ¤500 million to ¤700 million during the current year. During the debate on budget 2012 Senator David Cullinane informed me that Sinn Féin would reduce the amount taken in through VAT. We have actually increased the amount taken in this year, despite the rise in the rate. When I went looking in Sinn Féin's pre-budget submission for its commitment to the people to keep the VAT rate at 21%, I could not find it.