Matt Shanahan (Waterford, Independent)
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42. To ask the Minister for Finance if he will direct the extension of VAT rates at 21% beyond 1 March 2021 in view of the exceptional impact of Covid-19 restrictions and the continuing lockdown of business activity; and if he will make a statement on the matter. [12262/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I do not plan on extending the temporary reduction from 23% to 21% in the standard rate of VAT beyond the 28th of February.