Dáil Éireann Debate, Tuesday - 23 June 2026
232. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated number of individual premises and businesses that benefit from the VAT cut to hospitality; the average benefit per premises; and the average benefit per company. [46863/26]
Amharc ar fhreagraI am advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods or services on their periodic VAT returns. Where sectoral VAT yields are prepared, Revenue relies on CSO Personal Consumption Expenditure data and other published macro-economic statistical sources to produce estimates.
As such, Revenue does not hold data from which to provide an estimate of the average VAT benefit per premises or per company arising from the reduced 9% VAT rate on hospitality. While Revenue holds VAT registration data that can identify traders operating in hospitality sectors, the specific benefit attributable to the reduced rate cannot be reliably estimated from VAT returns data, as these returns do not distinguish between supplies at different VAT rates.
The reduction in the VAT rate to 9% is expected to support over 150,000 jobs across the country. The available CSO data for these sectors indicate that over 99% are SMEs with over half of those businesses being microenterprises with less than ten employees. In terms of benefits for this measure looking at the available CSO data it is expected that approximately 85% of the benefit will go to SMEs.
