Michael McGrath (Cork South Central, Fianna Fail)
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The Deputy should note that no decision was made in Budget 2024 to reduce the VAT rate on print maps or electronic maps to 0%.

As the Deputy may be aware, the temporary VAT rate of 9% introduced in July 2011 and again in November 2020 for the tourism and hospitality sectors included certain printed matter such as brochures, maps, and programmes. Consequently, when this VAT rate reverted to the 13.5% rate from 1 September 2023, it also changed the VAT rates on maps in printed form to this higher rate.

A 9% VAT rate has applied on a permanent basis to all electronic publications, including electronic maps, from 1 January 2019.

Violet-Anne Wynne (Clare, Independent)
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117. To ask the Minister for Finance how the people of Clare will benefit from his Department’s allocations in Budget 2024; and if he will make a statement on the matter. [45773/23]

Michael McGrath (Cork South Central, Fianna Fail)
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Budget 2024 provided for a total net Budget package of around €14 billion, consisting of a €6.4 billion core budgetary package of which c. €5.3 billion is allocated to public spending and c. €1.1 billion for taxation measures.

Complementing this is a set of once-off measures to assist households and businesses with the cost of living, amounting to €2.7 billion, (net of windfall revenues from the energy sector), which take effect from the final quarter of this year.

A full list of the taxation and expenditure measures introduced in Budget 2024 are set out in the Tax Policy Changes and Expenditure Reportpublications.

As the Deputy will appreciate, I am not in a position to provide detail on the benefits for any particular county in isolation. However, I would note that distributional analysis, shows that, overall, the impact of the measures in Budget 2024is progressive. All income deciles and household types will benefit from the measures, however the lowest income deciles show the strongest gains.

In net terms, as a result of Budget 2024households experience an average gain in weekly disposable income of 2.4 per cent from the tax and welfare measures, and an average gain of 1.9 per cent from one-off measures in the once-off Cost of Living package.