I propose to take Questions Nos. 85 and 88 together.
As the Deputies are aware, at present, the 9% rate applies on a temporary basis to the hospitality and tourism sectors and also to hairdressers. From 1 March 2023, these sectors are due to return to the 13.5% rate. I can confirm that representatives from a number of the sectors concerned have been in contact with my Department.
As I have said on a number of occasions, the Government will in the coming weeks examine the full suite of taxation and other measures that are due to expire at the end of February.
In making any decision the Government will balance the costs of the measures in question against their impact and the overall budgetary framework.