Conor Sheehan (Limerick City, Labour)
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194. To ask the Minister for Finance if cinemas can be included in the VAT reduction for the hospitality sector; and if he will make a statement on the matter. [56120/25]

George Lawlor (Wexford, Labour)
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197. To ask the Minister for Finance if tickets to concerts, shows and performances are included in the cut to VAT rate announced in the Budget 2026; and if he will make a statement on the matter. [56258/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 194 and 197 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.