Eoin Hayes (Dublin Bay South, Social Democrats)
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62. To ask the Minister for Finance the estimated annual value of each tax cut measure introduced in each annual budget from Budget 2017 to Budget 2025. [17856/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy may be aware, estimated costings of any tax policy change or new tax measure announced in the Budget are set out in the Tax Policy Changes document published on Budget Day. The estimated costings are provided on a first year and a full year basis, based on the most up to date information available at the time when the measure is announced.

The Budget 2025 Tax Policy Changes document can be located at the following link: www.gov.ie/en/publication/7b27b-budget-2025-taxation-measures/.

The Tax Policy Changes documents for Budgets 2017 to 2024 can be located on the Budget website for the respective years - www.gov.ie/en/collection/34556-previous-budgets/.

The Tax Policy Changes documents outline explanations regarding the different estimated costs for tax measures and their impact on the tax base.

In terms of tax measures, the personal income tax packages have generally accounted for the largest estimated costs in Budgets 2017 to 2025. These packages have consisted of USC reductions, the widening of the Standard Rate Income Tax band and increases in the main tax credits.

John Lahart (Dublin South West, Fianna Fail)
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63. To ask the Minister for Finance the plans with regard to the Programme for Government commitment to bring forward measures to support SMEs, in particular the retail and hospitality sectors, acknowledging the increased cost pressures on these sectors; if this will entail changes to VAT, PRSI and other measures; if these measures will be implemented as part of the normal budget process; the plans he has in Budget 2026 with regard to a PRSI rebate for SME’s; and if he will make a statement on the matter. [17935/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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In recognition of the needs of SMEs the Programme for Government does commit 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 tax changes as well as their scope will be considered as part of that process.