Patrick Costello (Dublin South Central, Green Party)
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162. To ask the Minister for Finance further to Parliamentary Question No. 430 of 11 September 2023, if he will consider extending the application of a reduced VAT rate to non-alcoholic beverages, regardless of the setting of sale (licensed premise, restaurant, supermarket or other retailer); and if he will make a statement on the matter. [40200/23]

Michael McGrath (Cork South Central, Fianna Fail)
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As the Deputy will be aware, it is a longstanding practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.