Róisín Shortall (Dublin North West, Social Democrats)
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95. To ask the Minister for Finance the estimated yield in 2018 from reapplying a 13% VAT rate for the hospitality sector; and the estimated yield if a 10%, 11% or 12% rate was applied, respectively. [41197/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by the Revenue Commissioners that the most recent estimate for reverting the reduced 9% VAT rate back to 13.5% is that it would result in extra revenue in the region of €491 million. 

A pre-Budget 2018 Ready Reckoner is available on the Revenue Commissioners website at: . 

On page 26, this Ready Reckoner shows the impact of a 1% increase in the 9% rate to be €109 million, which can be multiplied on a straight-line or pro rate basis to calculate the effect of increasing the 9% rate to 10%, 11%, 12% and 13%.