Five new jobs have been created in the food, tourism and hospitality sectors in Tipperary since the reduced VAT rate of 9% was introduced in July 2011.

The figures have been published by the restaurant association of ireland.

on a national basis the organisation claims that 21,633 new direct jobs have been created. 

the organisation's Chief Execuetive Adrian Cummins said that the figure given is a conservative one and when the multiplier effect is included, which includes indirect jobs created, the number is even more impressive with 1073 jobs created in Co Tipperary as a result on the VAT reduction and 31,584 jobs were filled nationwide.