Fine Gael has committed to a permanent cut in the VAT rate for hospitality businesses.
At its campaign launch the party said it would cut the rate from 13.5 to 11 per cent within 100 days of returning to Government.
It also plans to introduce a PRSI rebate for small businesses with less than 50 staff.
Taoiseach Simon Harris defended the decision to make this promise now – having not implemented it in the recent budget.