John Paul Phelan (Carlow-Kilkenny, Fine Gael)
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117. To ask the Minister for Finance the expected impact on Exchequer revenues of a reduction in VAT on zero alcohol beers from 23% to 13.5%; the expected impact of such a change on consumption; and if he will make a statement on the matter. [5631/24]

Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns. Therefore, it is not possible to provide an accurate costing for the measure outlined.