Denis Landy (Labour) | Oireachtas source

I thank the Minister of State for what was, as he said himself, a comprehensive review of the VAT situation in Ireland. I accept that we have made great strides in this area and we are ahead of many other EU countries. I have highlighted some particular items. A fisherman needs lobster pots to go fishing for lobster and he must pay 23% VAT on the lobster pot. However, when a customer buys lobster over the counter he pays 0% VAT. There are some areas we can improve. I welcome the fact that there will be a full review. It is timely that I brought forward this Adjournment topic because we have made great strides in tourism by reducing the rate. We could demonstrate more equity and fairness, especially to vulnerable people in society. For example, I have outlined that the rate for aids for the elderly, currently at 23%, should be reduced to the minimum rate.

I hope we can look at all those areas in the review before the budget 2014. I thank the Minister of State.