asked the Minister for Finance the cost in a full year of applying a single VAT rate of 15 per cent on all goods and services.
Written Answers. - Cost of Single VAT Rate.
88.
Presumably what the Deputy has in mind is the direct effect on VAT yield if a 15 per cent rate was applied to those goods and services within the existing VAT net liable at the zero, 10 and 25 per cent rates. It is estimated that this effect in 1986 full year terms would be broadly neutral.