Catherine Murphy (Kildare North, Social Democrats)
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137. To ask the Minister for Finance the amount of VAT foregone by the Revenue Commissioners at the 9% rate for each year and to date in 2018 since the rate was introduced; the amount collected in tabular form; and if he will make a statement on the matter. [36196/18]

Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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157. To ask the Minister for Finance the amount of revenue foregone each year by maintaining the 9% VAT rate for the hospitality sector; and if he will make a statement on the matter. [36592/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 137 and 157 together.

I am advised by the Revenue Commissioners that information provided on VAT3 returns (the primary return filed by VAT traders) does not require a trader to separately identify the yield from specific rates. Based on Revenue data and other third-party data sources, a tentative estimate of the VAT foregone for all goods and services supplied at the second reduced rate of 9% from 2011 to 2017 is provided in the table (an estimate for 2018 to date is not presently available).

As additional information becomes available, these estimates may be subject to revision.