Patricia Ryan (Kildare South, Sinn Fein)
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122. To ask the Minister for Finance if he will maintain the current reduced VAT rate on hairdressing and barbering; and if he will make a statement on the matter. [6243/23]

Michael McGrath (Cork South Central, Fianna Fail)
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As the Deputy is aware, at present, the 9% rate applies on a temporary basis to a number of sectors, including hairdressing and barbering. From 1 March 2023, these sectors are due to return to the 13.5% rate.

As I have said on a number of occasions, the Government will in the coming weeks examine the full suite of taxation and other measures that are due to expire at the end of February.

In making any decision in relation to these rates the Government will balance the costs of the measures in question against their impact and the overall budgetary framework.