Michael Healy-Rae (Kerry, Independent)
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121. To ask the Minister for Finance if he will address a matter (details supplied) regarding the VAT rate for the hospitality sector; and if he will make a statement on the matter. [35972/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.

Pearse Doherty (Donegal, Sinn Fein)
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122. To ask the Minister for Finance if it is possible to introduce a differentiated VAT rate within a single economic sector based on profitability or other measures such as turnover; and if he will make a statement on the matter. [35979/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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Fiscal neutrality is a fundamental tenet of the VAT system, and a core principle of EU tax law. As a result, any policy that goes against fiscal neutrality is counter to EU VAT law. In this regard, applying different VAT rates to different forms of the same service is illegal. For this reason it is not possible to apply different VAT rates to different services within the same sector based on profitability or other measures such as turnover.

Danny Healy-Rae (Kerry, Independent)
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123. To ask the Minister for Finance if the 9% tourism VAT rate will be retained in order to ensure the further recovery and growth of the hospitality sector; and if he will make a statement on the matter. [36005/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.