Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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142. To ask the Minister for Finance in view of the increase in commercial water charges next year when Irish Water add VAT to the bills, his plans to ensure that small and struggling businesses avoid this increase. [38443/13]

Michael Noonan (Limerick City, Fine Gael)
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At present, work is underway on the overall structure of Irish Water, its financial model and the treatment of its function for taxation. The outcome of this work will determine the VAT treatment of water charges. I would draw to the Deputy’s attention that in the case where VAT is applied to the charge for water supplied to VAT registered businesses, those businesses would be entitled, under the normal VAT rules, to claim that VAT back. In such case, the imposition of VAT would not impact on small and struggling businesses.

Nicky McFadden (Longford-Westmeath, Fine Gael)
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145. To ask the Minister for Finance if the VAT rate of 9% for restaurant and catering services, hotel and holiday accommodation, admissions to cinemas, theatres, certain musical performances, museums and art gallery exhibitions, fairgrounds or amusement park services, the use of sporting facilities, hairdressing services, and printed matter will be maintained; if he will acknowledge the significant role this VAT rate plays in developing the food, tourism and hospitality sector; and if he will make a statement on the matter. [36797/13]

Finian McGrath (Dublin North Central, Independent)
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165. To ask the Minister for Finance if he will keep the VAT rate at 9% in restaurants in order to save and develop employment. [37221/13]

Ciara Conway (Waterford, Labour)
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166. To ask the Minister for Finance if he will give a commitment to retaining the rate of VAT for the food, hospitality and tourism sector at 9 %; and if he will make a statement on the matter. [37235/13]

Dominic Hannigan (Meath East, Labour)
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194. To ask the Minister for Finance if he will confirm that the 9% VAT rate that is in place for the tourism sector will be maintained in Budget 2014; and if he will make a statement on the matter. [37696/13]

John Halligan (Waterford, Independent)
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208. To ask the Minister for Finance if he will make a commitment to keep the VAT rate at 9% to benefit the hospitality sector which will have a positive knock-on effect for all of those linked with the industry; and if he will make a statement on the matter. [37837/13]

Tom Fleming (Kerry South, Independent)
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226. To ask the Minister for Finance if he will retain the VAT rate at 9% for the tourism and hospitality sector into 2014 and beyond and take into consideration the positive implications the decision to reduce the VAT rate has had on the industry in 2012 and 2013; and if he will make a statement on the matter. [38344/13]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 145, 165, 166, 194, 208 and 226 together.

The 9% reduced VAT rate for tourism related services was introduced in July 2011 as part of the Government Jobs Initiative. The measure was designed to boost tourism and create additional jobs in that sector. In line with best international practice it was introduced as a temporary measure and is due to expire at end December 2013, at which point it will revert to 13.5%. Retaining the 9% rate would be very costly to the Exchequer and would require an increase in taxation or reduction in expenditure elsewhere. Any proposal to maintain the 9% VAT rate will be considered in the context of the Budget.