Imelda Munster (Louth, Sinn Fein)
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397. To ask the Minister for Finance the estimated cost of extending the 9% VAT rate for tourism and hospitality to the end of 2022. [17617/21]

Imelda Munster (Louth, Sinn Fein)
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398. To ask the Minister for Finance the estimated cost of extending the 9% VAT rate for tourism and hospitality to the end of 2023. [17618/21]

Imelda Munster (Louth, Sinn Fein)
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399. To ask the Minister for Finance the estimated cost of extending the 9% VAT rate for tourism and hospitality to the end of 2024. [17619/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 397 to 399, inclusive, together.

Revenue provides a “Ready Reckoner” to facilitate the estimation of the yield or cost of potential changes to the tax code. This is available at the link: and includes (on page 28) the estimated cost of changes or extensions to the 9% rate of VAT for a full year (among other information which may be of interest to the Deputy).

These are the best available estimates but clearly are liable to change due to ongoing impacts of the COVID-19 pandemic.