Pádraig O'Sullivan (Cork North Central, Fianna Fail)
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476. To ask the Minister for Finance if consideration will be given to extending the 9% VAT rate for tourism and hospitality beyond December 2021 until the end of 2022; if so, the estimated cost of same; and if he will make a statement on the matter. [18448/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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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.

Revenue provides a “Ready Reckoner” to facilitate the estimation of the yield or cost of potential changes to the tax code. This information is available at link: and includes (on page 28) the estimated cost of changes or extensions to the 9% rate of VAT for a full year. These estimates are liable to change due to ongoing impacts of the COVID-19 pandemic.