Michael Healy-Rae (Kerry, Independent)
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114. To ask the Minister for Finance if a series of matters relating to tourism initiatives (details supplied) will be considered in budget 2019; and if he will make a statement on the matter. [40162/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.

Michael Healy-Rae (Kerry, Independent)
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115. To ask the Minister for Finance if a series of matters relating to tax equity and support for micro-businesses (details supplied) will be considered in budget 2019; and if he will make a statement on the matter. [40163/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that may or may not be the subject of Budget decisions. However, I should point out that PRSI policy is a matter in the first instance for my colleague the Minister for Employment Affairs and Social Protection.