181. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 430 of 11 September 2023, if any work has been carried out by his Department on the potential of reducing the VAT rate applied to non-alcoholic beverages in hospitality sector from standard 23% to 13.5% to bring it in line with rate of other non-alcoholic beverages; and if not, if he will commit to further investigating the potential of this measure, particularly given Belgium's recent budgetary proposal to reduce non-alcoholic beverages to a lower VAT rate; and if he will make a statement on the matter. [68144/25]

Summary

181. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 430 of 11 September 2023, if any work has been carried out by his Department on the potential of reducing the VAT rate applied to non-alcoholic beverages in hospitality sector from standard 23% to 13.5% to bring it in line with rate of other non-alcoholic beverages; and if not, if he will commit to further investigating the potential of this measure, particularly given Belgium's recent budgetary proposal to reduce non-alcoholic beverages to a lower VAT rate; and if he will make a statement on the matter. [68144/25]

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