Brendan Griffin (Kerry, Fine Gael)
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111. To ask the Minister for Finance if he will address a matter (details supplied) regarding the increase in VAT rate; and if he will make a statement on the matter. [14415/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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The 9% VAT rate was introduced as a temporary measure in 2011, due to cease at the end of 2013. This period was subsequently extended, but in 2017 a commitment was given to undertake a review of the 9% VAT rate. This review was published in July 2018 and the Budget decision to increase the VAT rate was made following that analysis.

The matter referred to by the Deputy in this instance is one of contract law, and not a matter for the Minister for Finance.