Mattie McGrath (Tipperary South, Independent)
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193. To ask the Minister for Finance the date the VAT rate will be reduced to 9%; and if he will make a statement on the matter. [9658/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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In recognition of the needs of SMEs in the hospitality sector, the Programme for Government commits to bring forward measures to support SMEs, in particular in the retail and hospitality sectors. It acknowledges the increased cost pressures on these sectors and states that this will entail changes to VAT, PRSI and other measures.

As the Deputy will be aware, in making any decision in relation to VAT rates or other taxation measures, the Government must balance the costs of the measures in question against their impact and the overall budgetary framework.

The Programme for Government makes it clear that these measures will be implemented as part of the normal budget process. This will include consideration in the relevant Tax Strategy Group paper in advance of the budget. The timing of any VAT change as well as its scope will be considered as part of that process.