698. Deputy Brendan Smith asked the Tánaiste and Minister for Finance if he will give detailed consideration to a submission from a national body (details supplied); and if he will make a statement on the matter. [55435/26]

As the Deputy will be aware, it is a longstanding practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.

In relation to logistics and road haulage, the Programme for Government 2025 committed to examine the taxation of HVO used for commercial freight to support sustainable transport solutions; to support decarbonisation of road freight and commercial coaches with fuels such as Hydrotreated Vegetable Oil (HVO), hydrogen, and biomethane; and to engage with the EU to allow incentives for lower emission fuels including biogas and HVO. Work on these commitments is ongoing.

I would note that any changes to tax rates must be done by balancing their impact against their cost on the overall budgetary framework and, in the case of fuel taxation, must adhere to the EU Energy Tax Directive, under which Ireland's taxation of fuel is governed.

This will be done in the context of the upcoming budget. As part of the normal budget process all pre-budget submissions are reviewed and considered.