69. Deputy Brian Brennan asked the Tánaiste and Minister for Finance whether he is considering any package to support rural pubs in meeting the increased cost of doing business in Budget 2027; and if he will make a statement on the matter. [48004/26]

The Government is conscious of the challenges facing all businesses in the current economic climate, including the pub sector, and the Cost of Business Advisory Forum is working to look at the structural issues that are driving up costs and the steps that could be taken to mitigate them. A range of direct expenditure supports are also available to businesses, and details can be found online on the National Enterprise Hub.

There are a number of existing tax supports available to all businesses, including the pub sector. These are intended to encourage investment in the economy and in particular in indigenous SMEs. These measures, provided for by Part 16 of the Taxes Consolidation Act 1997, include the Employment Investment Incentive, the Start-Up Relief for Entrepreneurs, and the Start-Up Capital Investment.

In addition, the Government announced two energy support packages earlier this year which included temporary excise rate reductions for auto fuels and Marked Gas Oil and an enhancement to the Diesel Rebate Scheme. Government also announced the deferral of the planned 1 May carbon tax rate increase until 14 October 2026. While no Government can fully insulate against energy price shocks, these measures provide support to households and the broader economy by alleviating some of the financial pressures arising from fuel price increases.

It should be noted that measures that confer a selective advantage on a specific sector have the potential to constitute a State aid and therefore could not be introduced unless compliant with an existing framework or undertaking a full notification process.

It is also worth noting that there has been no general increase in excise duty rates for alcohol since 2014. While the retail price of beer has risen over that period, the excise duty has remained unchanged and, therefore, the total tax as a percentage of the retail price of each pint is now lower than it was more than a decade ago.

Notwithstanding the above, issues concerning the sector will continue to inform ongoing policy considerations in the context of the budgetary process.