Seán Fleming (Laois, Fianna Fail)
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54. To ask the Minister for Finance his views on the restoration of the VAT rate to 9% to improve competitiveness in view of the fact this is the highest rate of VAT on tourist accommodation in the E.U; and if he will make a statement on the matter. [40251/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, it is a long-standing 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.