169. Deputy Fergus O'Dowd asked the Minister for Finance if a response will issue to concerns raised by an organisation (details supplied); and if he will make a statement on the matter. [36059/24]

I note the issues raised by the Irish Hairdressing Council. The only issue which I have any direct input into in this correspondence is the VAT rate. However, as the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.