Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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47. To ask the Minister for Finance the respective costs to the State of applying a reduced VAT rate of 13.5% or of 9% to the supply of services by writers, composers and performing artists or of the royalties due to them under section 9 of Annex III. [18882/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that VAT returns do not require traders to separately identify specific product or service types. Therefore, there is no information available on which to estimate the costs that would arise from the proposed measures.