Michelle Mulherin (Mayo, Fine Gael)
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Question 33: To ask the Minister for Finance if it is possible to stagger the introduction of the proposed 2% increase in VAT to the higher rate over a period of time in ease of retailers so affected; and if he will make a statement on the matter. [38507/11]

Michael Noonan (Limerick City, Fine Gael)
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While it is possible to change the standard VAT rate at different times, and thereby stagger any proposed VAT increase, this is not advisable. Firstly, to do so would cause significant difficulties in administration for businesses, practitioners and the Revenue Commissioners. In addition, to do so would cause uncertainty for businesses and consumers. Furthermore, staggering the proposed standard VAT increase would involve delaying the proposed measure which would mean reduced revenues for the Exchequer, which would have to be made up elsewhere in the tax system.

Robert Dowds (Dublin Mid West, Labour)
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Question 34: To ask the Minister for Finance if he will consider taxing children's allowance given to wealthy families those with incomes of greater than €100,000 as part of budget 2012; and if he will make a statement on the matter. [38579/11]

Michael Noonan (Limerick City, Fine Gael)
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As the Deputy is aware, I will be delivering my Budget for 2012 today. It is a long-standing practice of the Minister for Finance not to comment in advance of the Budget on any tax matters that might be the subject of Budget decisions.