Holly Cairns (Cork South West, Social Democrats)
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511. To ask the Minister for Finance his views on reducing the VAT rate to 21% to assist the retail sector during the pandemic; and if he will make a statement on the matter. [15921/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, I did not extend the temporary reduction in the standard rate of VAT from 23% to 21% beyond the 28th of February.

Future tax changes are generally taken in the context of the Budget. Deputies will be aware that my officials prepare a series of papers containing tax options for the Tax Strategy Group to be considered in the context of the budgetary process, alongside a wide range of submissions from various stakeholders and lobby groups.