Conor McGuinness (Waterford, Sinn Fein)
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109. To ask the Minister for Finance if cinemas will be covered by the reduced vat rate of 9% announced in Budget 2026. [55723/25]

Shónagh Ní Raghallaigh (Kildare South, Sinn Fein)
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111. To ask the Minister for Finance if he will consider extending the new VAT reduction for the hospitality sector to cinemas; and if he will make a statement on the matter. [55750/25]

Robert O'Donoghue (Dublin Fingal West, Labour)
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116. To ask the Minister for Finance if he will consider extending the recent reduction in VAT from 13.5% to 9% to include cinema admissions, in recognition of the similar economic pressures faced by the sector, including rising energy and wage costs, incomplete post-pandemic recovery and competition from global streaming platforms, and given the vital role that local and independent cinemas play in supporting employment, community activity and town centre footfall; and if he will make a statement on the matter. [55888/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 109, 111 and 116 together.

The Programme for Government has committed to support small and medium enterprises, especially those in the retail and hospitality sectors. The VAT reduction announced in Budget 2026 will apply to food and catering services and to hairdressing services.

The measure will not apply to entertainment such as admissions to cinemas, theatres, museums, fairgrounds, and amusement parks.

The 9% VAT rate already applies to magazines and periodicals and to admission to sports facilities.

It is not proposed to change the scope of the measure at this time.