Pearse Doherty (Donegal, Sinn Fein)
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297. To ask the Minister for Finance the exclusions from the hospitality VAT reduction; the saving associated with each exclusion; and if he will make a statement on the matter. [56809/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I announced in Budget 2026 that a 9% VAT rate would be applied from 1 July 2026 to the food and catering sector and and hairdressing sector. It is not proposed to extend the measure to these additional sectors at this time.

The estimated full year cost of including businesses supplying accommodation and entertainment for 2026 is €188 million: €164 million for accommodation services and €24 million for entertainment.