Will the Government give an early signal to the tourism and hospitality sector that the 9% rate of VAT will be continued for 2022 and, ideally, beyond that? As the Taoiseach will be aware, the reduced rate, from 13.5% to 9%, was introduced in respect of 2021 as a stimulus to the industry but most operators have not been able to benefit from that yet. There will be a difficult and long recovery road ahead. Right now, businesses are taking bookings for weddings and selling holidays abroad for 2022 and yet they do not have certainty in respect of the VAT rate. It would practical and helpful if the Government, rather than waiting until October, gave a clear signal now that the 9% rate will be kept for 2022.

The Government fully understands, and I fully accept, the enormously negative impact that Covid-19 has had on the hospitality sector - pubs, restaurants, hotels, travel, the tourism industry more generally - and music, entertainment and the arts. Those sectors have suffered more than most as a result of Covid-19. In the context of the national economic recovery plan, we are clear that we have to make sure that not only as we lift restrictions do sectors come back working again but that we can underpin the restarting and rebooting of those sectors of the economy over the medium term in order to generate employment and strengthen those parts of the economy again. That is the agenda.