Stephen Donnelly (Wicklow, Social Democrats)
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136. To ask the Minister for Finance the estimated full year cost of reducing the standard rate of VAT from 23% to 20% in budget 2018. [4357/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that a Post-Budget 2017 Ready Reckoner is available on the Revenue Statistics webpage at .

This Ready Reckoner provides the information for calculating the estimated cost or yield to the Exchequer arising from changes to each of the different VAT rates.  Estimates are presented for 2017, forecasts for 2018 will be available later in the year.