Robert Troy (Longford-Westmeath, Fianna Fail)
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Question 104: To ask the Minister for Finance if he will consider increasing the threshold for VAT from a turnover of €75,000 per annum to a turnover of €100,000 per annum. [37056/11]

Michael Noonan (Limerick City, Fine Gael)
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Any changes to the VAT code will be determined in the context of the upcoming Budget. You will appreciate that it is not normal practice to comment on Budget matters in advance.