Seán Fleming (Laois-Offaly, Fianna Fail) | Oireachtas source

Income from the hospitality sector comprises 70% and accommodation 30%. It would be a significant cost. Technically, it is possible to do it. Another suggestion was made about different VAT rates in different zones around the country. I want to be clear on this. This is not permitted under EU VAT rules. People referred to costs in the capital city versus costs in other parts of the country, but we are one State and we cannot have different VAT rates in different counties. On the first question on decoupling, the answer is that it is possible. However, it is not possible to have different VAT rates in different places. I wanted to clarify that and to thank Senators for raising the issue and sharing their views with the Minister and me.