The significant cost of reducing the VAT rate for food service businesses and hairdressers was the reason why the Government chose to delay its implementation until July 2026. Photograph: iStock

The Government’s decision to wait until next July to apply a VAT cut for the hospitality sector was taken, in part, because of the “significant cost” of the policy to the exchequer, the Department of Finance has said, amid sharp criticism from the industry.

There is no “sunset clause” attached

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