Restaurants, pubs and cafes could be in line for a cut to the VAT they pay.
Taoiseach Leo Varadkar says splitting the rate to help hospitality firms is "technically possible and warrants consideration".
The sector benefited from a 9 per cent VAT rate during the pandemic, but that was hiked back up to 13 and a half per cent last September.
Fine Gael Senator Garret Ahearn says a cut to VAT should not apply to hotels: