John Paul O'Shea (Cork North-West, Fine Gael)
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277. To ask the Minister for Finance if consideration is being given in Budget 2027 to additional tax relief measures for small family-run businesses operating in rural towns and villages; and if he will make a statement on the matter. [40909/26]

Simon Harris (Wicklow, Fine Gael)
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This Government is committed to enhancing the competitiveness and sustainability of small businesses in Ireland including those based in rural areas.

A range of tax-based enterprise supports are available to businesses and enterprises across the country. These incentives complement more regionally specific direct expenditure measures and schemes overseen by the Department of Enterprise, Tourism and Employment and its agencies.

A number of examples of relevant reliefs include:

• Capital Acquisitions Tax (CAT) Business Relief which provides relief from CAT in respect of gifts or inheritances of business property.
• Capital Gains Tax (CGT) Retirement Relief which is available to individuals disposing of any part of their business or farming assets, with specific provision for disposals to children or favourite nephews or nieces.
• Revised Entrepreneur Relief (RER) which provides a reduced 10 per cent rate CGT to entrepreneurs subject to a lifetime limit.
• Employment Investment Incentive (EII), Start-Up Relief for Entrepreneurs (SURE) and Start-Up Capital Incentive (SCI) which are key supports that help provide SMEs and start-ups with alternative funding sources, by incentivising investment in SME and start-ups.