278. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance when he plans to meet with a body (details supplied) to discuss proposals for Budget 2027; and if he will make a statement on the matter. [49616/26]

280. Deputy Niamh Smyth asked the Tánaiste and Minister for Finance if he will review matters raised in correspondence (details supplied); and if he will make a statement on the matter. [49690/26]

282. Deputy Pat the Cope Gallagher asked the Tánaiste and Minister for Finance the engagement his Department has had with representative bodies regarding targeted supports for pubs that do not serve hot food; and if he will make a statement on the matter. [49706/26]

283. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he has considered a proposal (details supplied) as part of preparations for Budget 2027; and if he will make a statement on the matter. [49715/26]

284. Deputy Seán Kyne asked the Tánaiste and Minister for Finance if he accepts that rising costs are contributing to the closure of pubs; the way in which he plans to address this in Budget 2027; and if he will make a statement on the matter. [49726/26]

I propose to take Questions Nos. 278, 280, 282, 283 and 284 together.

The Department of Finance receives pre-Budget submissions from a wide range of stakeholders in advance of each Budget and all are given consideration as part of the annual policy cycle. In addition, as part of the Department's annual Budgetary meetings, I will be meeting with representatives of the hospitality sector, including the Vintners Federation of Ireland (VFI), in the coming months.

Proposals for new tax expenditures are examined by reference to the Department of Finance Tax Expenditure Guidelines, which outline the Government’s approach to when tax expenditures are best used, noting that these narrow the tax base, and how they should be evaluated.

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 on-trade. 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 is also worth noting that there has been no general increase in excise duty rates for alcohol since in 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, the matters raised in the submission will continue to inform ongoing policy considerations in the context of the budgetary process.