565. Deputy John Connolly asked the Tánaiste and Minister for Finance if he will consider the introduction of an on-trade sustainability scheme, as proposed by the Vintners’ Federation of Ireland; to provide targeted tax relief or supports to publicans facing increased operating costs, particularly in light of rising electricity, wage and water costs and in recognition of the social and economic importance of pubs as community hubs, particularly in rural areas, supporting local employment, tourism and social cohesion; to outline the measures under consideration to support the long-term viability of rural pubs and small licensed premises (details supplied); and if he will make a statement on the matter. [42975/26]
566. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to introduce a new on-trade sustainability scheme to support pubs facing significant cost-of-business pressures (details supplied); and if he will make a statement on the matter. [43122/26]
567. Deputy Niamh Smyth asked the Tánaiste and Minister for Finance to review matters raised in correspondence (details supplied); if the issues outlined will be addressed; and if he will make a statement on the matter. [43788/26]

Simon Harris, Tánaiste and Minister for Finance: I propose to take Questions Nos. 565, 573 and 604 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.

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.

In the case of a proposal for a targeted tax incentive, such as an On-Trade Sustainability Scheme as suggested by the Vintners Federation of Ireland, consideration of European State aid approval would also be required.

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 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.

A range of direct expenditure supports are also available to businesses, and details can be found on the National Enterprise Hub at www.neh.gov.ie.

Notwithstanding the above, the matters raised in the submission will continue to inform ongoing policy considerations in the context of the budgetary process.