The Taoiseach denies claims the hospitality VAT rate has become a political football in the run-up to the General Election.
Simon Harris said Fine Gael's proposed rate of 11% rate would be a permanent figure for the sector.
There were widespread calls for a reduction in VAT from 13.5 to 9 percent before the Budget was announced.
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Despite protests, however, the rate for the sector was maintained at its current 13.5% by the outgoing Government.
Speaking to Shannonside News, Simon Harris said businesses were left frustrated by talk of a 9% rate prior to each Budget:
