Cathal Crowe (Clare, Fianna Fail)
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79. To ask the Minister for Enterprise, Trade and Employment if he will provide an overview of his intentions to fulfil the Programme for Government pledge to better support the hospitality sector; and if he will make a statement on the matter. [32781/25]

Peter Burke (Longford-Westmeath, Fine Gael)
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The Programme for Government acknowledges the increased cost pressures on SME’s generally and commits to put in place initiatives to support them. This includes possible changes to VAT, PRSI and other measures in line with the normal budget process and also assisting businesses in adopting sustainable practices and digital technologies.

In relation to general advice for these SME’s, Local Enterprise Office (LEO) located within the 31 Local Authorities, are the first stop shop for local businesses in Ireland. I will ensure that they are resourced to help local businesses by providing business advice, training and mentoring, productivity supports, and direct grant assistance to small businesses.

Furthermore, our tourism development agency Fáilte Ireland provides a range of supports to Tourism and Food Businesses. Fáilte Ireland’s work centres on those enterprises that focus on the visitor and engage at destination level in cross promotion and selling with other tourism businesses, or those that market directly to visitors. This approach sees Fáilte Ireland provide strong coverage across the hotel sector, and in addition it works with key restaurants, pubs, cafes, distilleries, and microbreweries that demonstrate an interest in tourism at destination level.

In relation to longer term policy, the Tourism Policy Framework 2025 – 2030 was published by the previous Government last November. I have asked my officials to consider how commitments in the Programme for Government align with the Policy Framework and to prioritise the finalisation of a new Tourism Policy which reflects the Programme and other Government priorities. This new Policy Statement will also consider any additional supports that need to be put in place to further support the tourism and hospitality sector.

James O'Connor (Cork East, Fianna Fail)
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81. To ask the Minister for Enterprise, Trade and Employment if he will outline any engagements between his own Department and the Department of Finance regarding the potential extension of the hospitality excise rebate scheme to include public houses that do not serve food, given their continued cost pressures and importance to the rural and night-time economy; and if he will make a statement on the matter. [33206/25]

Peter Burke (Longford-Westmeath, Fine Gael)
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I understand that the Deputy is referring to the Hospitality VAT rate, in the context of commitments in the Programme for Government 2025: Securing Ireland’s Future. The former commits to bring forward measures to support SMEs, in particular the retail and hospitality sectors - acknowledging the increased cost pressures on these sectors - and that this will entail changes to VAT, among other measures (and to be implemented as part of the normal Budgetary process).

It is important to note that VAT policy is subject to the VAT Directive agreed at the EU-level. EU rules allow Member States to apply a headline VAT rate, and two additional reduced rates on goods and services (with limits as to how low these rates can be). There are also a small number of further exceptions, where a 'super' reduced rate below 5% (or a zero rate) may apply. In the case of Ireland, the following rates apply:

• standard rate (23%)
• first reduced rate (13.5%)
• second reduced rate (9%)
• livestock rate (4.8%)