Tax Code Dail Éireann — 2023-03-07 ============================================================ Pearse Doherty (SF), Donegal I have received the parliamentary question responses in regard to the assessment. That is very important because there has been a wide public debate in this regard. It is a good debate and it needs to be an informed debate, including in regard to the Department's analysis on whether to extend or continue with the rate. Whether 9% is the appropriate rate for the sector is another question that should be teased out and the cost implications of that need to be taken on board. Consequently, the publication of the assessment is important. I have done this on many occasions, but I make clear that as a director and founder of a company that is not for profit, that company will benefit from the reduced rate of VAT as it operates music festivals. I wanted to put that on record. The Minister made the point in his commentary that the Department believes it is regressive and I believe the Minister agrees. That being the case, will he give the reasons for the continuation of the 9% rate in the first instance? The Taoiseach was flying kites for a long time about hotels being excluded and all that. The Minister and I know, and Revenue would tell anyone, that it cannot be done on a practical level. However, is that completely off the cards? --- Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted. Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2023-03-07/debate/main Retrieved: 2026-08-14T04:51:40+00:00 Sitting date: 2023-03-07