Reduce the VAT rate to 9% for food-based hospitality

What this means

• This is a government commitment made in January 2025 to cut the VAT rate on food-based hospitality from 13.5% down to 9%.[source]
• The commitment comes from the Programme for Government and falls under the responsibility of the Department of Finance.[source]
• The aim is to support the hospitality sector, which includes restaurants and food service businesses, by reducing their tax burden.[source]
• The status of this commitment is recorded as delivered, meaning the reduced VAT rate has been put in place.[source]
• Simon Harris, as the relevant officeholder, is associated with overseeing this commitment on behalf of the government.[source]

Direct impact (3)

• delivery owned by body
  Department of FinanceBody
• delivery owned by officeholder
  Simon HarrisOfficeholder
• implements mandate
  Management of public finances and economic policyMandate

Indirect impact (8)

Two-hop relationships traced through the entity above. Useful for spotting downstream knock-on effects.

• delivery owned by body → owns statutory mandate2-hop via dept-finance
  Compliance with the fiscal responsibility frameworkMandate
• delivery owned by officeholder → holds role: Teachta Dála2-hop via simon-harris
  Dáil ÉireannBody
• delivery owned by officeholder → holds role: Tánaiste2-hop via simon-harris
  TánaisteBody
• delivery owned by body → holds role: Minister of State at the Department of Finance2-hop via dept-finance
  Robert TroyOfficeholder
• delivery owned by body → holds role: Secretary General, Department of Finance2-hop via dept-finance
  John HoganOfficeholder
• delivery owned by body → responsible for commitment2-hop via dept-finance
  Index income tax credits and bands to earningsCommitment
• delivery owned by body → responsible for commitment2-hop via dept-finance
  Build up the Future Ireland and Infrastructure fundsCommitment
• delivery owned by officeholder → member of party2-hop via simon-harris
  Fine GaelParty