The hospitality industry will benefit from a VAT cut next year, it is understood, as the measure has now been agreed as part of Tuesday's Budget.
However the reduction will not come in until July 2026.
VAT will reduce from 13.5% to 9% for eligible businesses.
Hotels will be excluded from the measure, but large franchise operators, including restaurants such as McDonalds, will be covered.
The VAT cut was promised earlier this year when the Government was formed in January.
Meetings are continuing all weekend to finalise this year's Budget package of €9.4 billion.
Increases to social welfare payments will be signed off tomorrow with across-the-board hikes seen as unlikely.
Ministers have already ruled out any further one-off cost-of-living payments as seen in previous years.
And there will be no changes to personal taxation with rates, bands and credits all remaining the same.
