Discretionary spending?

THE Taoiseach has attempted to justify a 23% VAT rate on the basis that it applies to discretionary spending, ie only things we choose to buy.

The following items will have 23% VAT, according to the Department of Finance: Toilet rolls, toothpaste, towels, soap, shampoo, detergents, disinfectants, dog food, toys, exam papers, swimming lessons, cooking foil, debt collection, fruit juices, spectacles, coffins and bottled water.

The following items have zero VAT: Smoked salmon, caviar, strawberries, crab, paté and concert tickets.