Seán Ó Fearghaíl (Kildare South, Fianna Fail)
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490. To ask the Minister for Finance his views on concerns raised in correspondence (details supplied); and if he will make a statement on the matter. [44597/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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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.

In the Programme for Government 2025 it was pledged to support SMEs, particularly those in the retail and hospitality sectors, by examining changes to VAT, PRSI and other measures. Any changes to tax rates, including to the timing and scope of such changes, must be done by balancing their impact against their cost on the overall budgetary framework. This will be done as part of the budget process.