Budget 2026

Dáil Éireann Debate, Tuesday - 21 October 2025

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Tuesday, 21 October 2025

Questions (292, 312, 316, 317, 328)

Michael Healy-Rae

Question:

292. Deputy Michael Healy-Rae asked the Minister for Finance why the 9% reduction in VAT in Budget 2026 did not include funfairs and circuses; and if he will make a statement on the matter. [56746/25]

Mairéad Farrell

Question:

312. Deputy Mairéad Farrell asked the Minister for Finance if his attention has been drawn to the exclusion of cinemas from the recent hospitality VAT reduction from 13.5% to 9%; and if he will make a statement on the matter. [57220/25]

Emer Currie

Question:

316. Deputy Emer Currie asked the Minister for Finance if his Department has received any proposals to reduce the VAT rates for the cinema industry; and if he will make a statement on the matter. [57265/25]

Emer Currie

Question:

317. Deputy Emer Currie asked the Minister for Finance the estimated cost of reducing the VAT rate for the cinema industry to 9%; and if he will make a statement on the matter. [57272/25]

Paula Butterly

Question:

328. Deputy Paula Butterly asked the Minister for Finance if he will consider extending the recent reduction in the VAT rate to include cinema admissions given the sector’s ongoing challenges, such as rising energy and wage costs, incomplete recovery from the pandemic, and increased competition from global streaming platforms; and if he will make a statement on the matter. [57430/25]

Written answers

Minister for Finance

I propose to take Questions Nos. 292, 312, 316, 317 and 328 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 estimated full year cost of extending the 9% rate to entertainment is €24 million.

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.

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