I propose to take Questions Nos. 114 and 115 together.
I am informed by The Revenue Commissioners that the Ready Reckoner, available at https://www.revenue.ie/en/corporate/documents/statistics/ready-reckoner.pdf (page 26), shows the impact of increases in VAT rates, including the 9% rate.
As shown in the Ready Reckoner, the yield from the restoration of the VAT rate from 9% to 13.5% across all goods and services is likely to be in the region of €520m for 2018. A tentative estimate of the yield from the restoration of the VAT rate from 9% to 13.5% specific to the accommodation sector is likely to be in the region of €220m for 2018. Both estimates assume no resulting change in consumer behavior.