Michael Mullins (Fine Gael) | Oireachtas source

While there are water charges, the benefits they have garnered from the reduction in the VAT rate more than compensate for it. I caution the restaurants association to be careful with that measure.

We still have not seen the level of improvement and benefit spreading to some more rural areas. One measure we can all help with coming up to Christmas is to consider shopping locally to boost the local economy. One measure in particular in the budget should be helpful. Some of the larger employers give Christmas bonuses to employees. The measure in the budget now enables employers to give vouchers to the value of €500 to employees. The figure has gone up from €250. That should certainly help to pump more activity into the local economy. It should help smaller towns in particular.

Senator White referred to the inheritance tax issue. I know this is something she feels passionately about. The fact that the Minister has adjusted the limit from €225,000 to €280,000 in the budget is to be welcomed. I hope that this simply a start. We need to see that significantly increased in future.