Tom Fleming (Kerry South, Independent)
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46. To ask the Minister for Finance if he will retain the reduced VAT rate of 9% in forthcoming budget due to the success of this measure since its introduction; and if he will make a statement on the matter. [38601/14]

Michael Noonan (Limerick City, Fine Gael)
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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.  It is not the practice to comment on what measures may or may not be introduced in advance of the Budget.