Pearse Doherty (Donegal, Sinn Fein)
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143. To ask the Minister for Finance the VAT paid by sunbed premises in 2016; the estimated extra revenue that would be generated if VAT on these services was charged at the standard rate; and if he will make a statement on the matter. [23010/17]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by Revenue that it is not possible to provide an estimate of the VAT paid by sunbed premises or the extra revenue that could be generated if the VAT charged was increased to the standard rate. This is because information available to Revenue does not separately identify the yield from individual products or activities such as sunbed premises.