15. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the reason a graduated VAT system based on business size or turnover was not considered to support small and family-run SMEs; if his Department has examined such an approach to provide meaningful relief for community businesses; the alternative measures being developed to ease the VAT burden on smaller enterprises; and if he will make a statement on the matter. [64591/25]

Summary

15. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the reason a graduated VAT system based on business size or turnover was not considered to support small and family-run SMEs; if his Department has examined such an approach to provide meaningful relief for community businesses; the alternative measures being developed to ease the VAT burden on smaller enterprises; and if he will make a statement on the matter. [64591/25]

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• Tax Code

  xml · EN · 9 December 2025

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