Pearse Doherty (Donegal, Sinn Fein)
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142. To ask the Minister for Finance the services and sectors that attract a 9% VAT rate due to the fact they are related to the tourism sector; the tax foregone to date and in the past year as a result of each service attracting the reduced rate of 9%; and if he will make a statement on the matter. [8244/17]

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. It applies to restaurant services, hotel and holiday accommodation; various entertainment services; the use of sporting facilities; hairdressing services; and newspapers.

Revenue estimates the cost to the exchequer of the reduced 9% VAT rate, since its introduction in 2011 to end 2016 at €2.7 billion; the cost in 2016 is estimated at €630 million. As the information furnished on VAT returns does not require identification of the yield from a particular activity or product, it is not possible to give a breakdown of each activity at the 9% rate.