Michael Creed (Cork North West, Fine Gael)
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303. To ask the Minister for Culture, Heritage and the Gaeltacht the situation regarding eligibility by guesthouse and bed and breakfast owners for grant aid for outdoor seating to facilitate summer dining in a Covid-19 context; if she will waive the requirement for a VAT registration number in such circumstances given that many of these operators are very small seasonal businesses and are not registered for VAT; and if she will make a statement on the matter. [29599/21]

Catherine Martin (Dublin Rathdown, Green Party)
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The development and administration of the Outdoor Dining Enhancement Scheme - including decisions relating to eligibility, such as those referenced by the Deputy - are operational matters for Fáilte Ireland.  Accordingly, I have referred this question to the agency for direct response to the Deputy.  Please advise my private office if you do not receive a reply within ten working days.