Michael McGrath (Cork South Central, Fianna Fail)
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Question 211: To ask the Minister for Arts, Heritage and the Gaeltacht the estimated cost to his Department of a 2% increase in the standard rate of VAT; and if he will make a statement on the matter. [38457/11]

Jimmy Deenihan (Kerry North-West Limerick, Fine Gael)
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As my Department typically cannot reclaim VAT incurred on goods and services, it is not a requirement of my Department's Financial Management System that VAT be recorded separately in all instances. It is not therefore possible to provide the estimate requested by the Deputy of the cost to my Department of a change in the standard rate of VAT.