Written Answers Nos. 271-291
271. Deputy Noel McCarthy asked the Minister for Finance further to Parliamentary Question No. 247 of 5 February 2025, the number of prosecutions that were taken at both district and circuit court level in each year from 2020 to 2024, inclusive; the number of these prosecutions that resulted in a summary conviction; and if he will make a statement on the matter. [13295/25]
View answerAs outlined in my response to Parliamentary Question No. 247 of 5 February 2025, I am aware that Revenue uses a range of measures to tackle the smuggling, supply or sale of illicit tobacco products with a view to disrupting the supply chain, seizing the illicit product and, where possible, prosecuting those involved. Revenue’s strategy involves developing and sharing intelligence on a national, EU and international basis, the use of analytics and detection technologies, and ensuring the optimum deployment of resources on a risk-focused basis.
The table below outlines the number of summary and indictable convictions that Revenue secured in respect of tobacco-related offences for the years 2020 to 2024, inclusive.
|
Year |
Smuggling/Evasion of Excise Duty |
Illegal Selling |
||
|
No. of Summary Convictions (District Court) |
No. Indictable Convictions (Circuit Court) |
No. of Summary Convictions (District Court) |
No. Indictable Convictions (Circuit Court) |
|
|
2020 |
4 |
3 |
37 |
0 |
|
2021 |
14 |
1 |
38 |
2 |
|
2022 |
19 |
1 |
42 |
0 |
|
2023 |
41 |
5 |
46 |
0 |
|
2024 |
42 |
3 |
33 |
4 |
In addition to the 75 summary and 7 indictable tobacco-related offence convictions in 2024, I am pleased to say that Revenue has achieved considerable success in the seizure of illicit tobacco products with 112 million cigarettes valued at €95.6 million and 39,407kg of tobacco valued at €32.6 million seized in 2024.
I am satisfied that combating the threat that the illicit tobacco trade poses to legitimate business, consumers, and the Exchequer continues to be a priority for Revenue.
272. Deputy Conor Sheehan asked the Minister for Finance if he will consider reintroducing the regional uplift for film production; if he will implement a similar scheme to incentivise film production in the regions; and if he will make a statement on the matter. [13303/25]
View answerFinance Act 2018 introduced a short-term, tapered regional uplift under the section 481 film tax credit for productions being made in areas designated under the State aid regional guidelines (among other criteria). The purpose of the regional uplift was to support the development of new, local pools of talent in areas outside the current main production hubs, to support the geographic spread of the audio-visual sector.
The uplift provided an increased level of credit for five years, with 5% available in years 1 to 3 (2019, 2020 and 2021), 3% available in year 4 (2022), and 2% available in year 5 (2023). The uplift has now ceased.
As the regional uplift was an approved State aid, any reintroduction of the uplift would require approval from the European Commission, and it should be noted that a reintroduction in its previous form may not be possible. While it was not a Regional Aid, the relief operated by reference to the regional aid map applicable at the time it was introduced. A new regional aid map, covering a smaller geographic area, was introduced from April 2021.
There are presently no plans for the introduction of a regionally-targeted tax credit for the film industry either as a standalone measure or under section 481. However, the Deputy may be aware that two new measures were introduced for the audiovisual sector as part of Budget 2025, enhancing supports for projects across the country. Section 481 was amended to provide for an uplift of 8% to the existing rate of 32% for small to medium sized productions with a maximum qualifying expenditure of €20 million, and a new audiovisual credit has been introduced for Unscripted Productions, to provide for a 20% credit on eligible expenditure of up to €15 million per production. Both measures have been introduced subject to commencement orders, pending receipt of State aid approval from the European Commission.
273. Deputy Barry Ward asked the Minister for Finance the position regarding any review or research being carried out by his Department into inheritance tax parameters; if the existing relationship category thresholds can be reviewed; and if he will make a statement on the matter. [13310/25]
View answerCapital Acquisitions Tax (CAT) is a tax which applies to both gifts and inheritances. For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does not arise.
While the thresholds were reduced during the economic downturn, the Government has made changes to the CAT thresholds in recent years. In Budget 2025, the Group A threshold was increased from €335,000 to €400,000, Group B from €32,500 to €40,000 and Group C from €16,250 to €20,000.
You should be aware that there would be a significant cost in making substantial changes to the CAT thresholds. The options available for setting CAT thresholds must be balanced against competing demands, and as part of the annual Budget and Finance Bill process. However, as with all tax matters, my Department will consider Capital Acquisitions Tax exemption levels and related group thresholds throughout this process.
274. Deputy Cathal Crowe asked the Minister for Finance if he will intervene to ensure that a person (details supplied) who cannot get flood protection insurance but whose area has not flooded in their 32 years of ownership, can be provided with flood insurance in order that they can sell their house. [13312/25]
View answer275. Deputy Cathal Crowe asked the Minister for Finance if he will intervene to ensure that a person (details supplied) who cannot get flood protection insurance but whose area has not flooded in many years, can be provided with flood insurance in order that they can purchase a property they have been renting for eight years. [13313/25]
View answer276. Deputy Cathal Crowe asked the Minister for Finance if he will intervene to ensure that a person (details supplied) who cannot get flood protection, but whose area has never flooded, can be provided with flood insurance in order they can sell their apartment. [13315/25]
View answerI propose to take Questions Nos. 274 to 276, inclusive, together.
As Minister for Finance, I have policy responsibility for the development of the legal framework governing financial services regulation, including for the insurance sector.
As you will appreciate, I cannot comment on individual cases or intervene in disputes that individuals may have with their bank or insurance provider.
In relation to the general issue of mortgages, there is a broad legal and regulatory framework which governs the provision of residential mortgage credit to consumers. However, within this general regulatory framework it is then a commercial matter for individual lenders to determine their own lending policies and loan underwriting criteria, including in relation to the nature and type of collateral acceptable for mortgage lending purposes. Therefore, the decision to grant or refuse a mortgage application, or to set any appropriate conditions which will have to be fulfilled in order to drawdown mortgage credit (such as a requirement on the prospective borrower to obtain and put in place an appropriate policy of insurance on the property which is to act as security for the mortgage loan) is a business matter for an individual lender.
In terms of the challenges associated with obtaining flood cover, please be aware that the provision of such cover is a commercial matter for insurance companies, based on an actuarial assessment of the risks they are willing to accept. Government cannot interfere in the provision or pricing of insurance, or direct as to what cover is provided, as is reinforced by the EU framework for insurance (Solvency II Directive).
Insurance Ireland has previously informed the Department of Finance that insurers will generally take into account the claims history of the individual risk when deciding what underwriting action to take. Insurers also assess the risk of flooding in the area and consider any flood protection measures implemented by the OPW or local authorities when making their underwriting decisions. The decision on whether to offer insurance, level of premiums charged, and the policy terms applied are matters for individual insurers. Insurance companies make commercial decisions on the provision of insurance cover based on their assessment of the risks they would be accepting on a case-by-case basis.
As reinforced by the new Programme for Government, the Government remains committed to protecting Ireland’s present and future generations by investing in climate adaptation measures to manage the impacts of extreme weather. Accordingly, €1.3 billion has been committed to the delivery of flood relief schemes over the lifetime of the National Development Plan (NDP) to 2030. This will protect approximately 23,000 properties across various communities from river and coastal flood risk. Nationally, 55 schemes have been completed, at a cost of some €550m, which are providing protection to over 13,000 properties and an economic benefit to the State in damage and losses avoided estimated to be in the region of €2 billion.
It may also be advisable for constituents to check for alternative insurance quotes and, in this regard Brokers Ireland, the representative body for insurance brokers in Ireland, can be contacted contacted at insurancequeries@brokersireland.ie for advice in sourcing cover from a wide range of providers and products. Insurance Ireland operate an Insurance Information Service for those who have queries, complaints or difficulties in relation to obtaining insurance and can be contacted atfeedback@insuranceireland.eu.
If a mortgage or insurance applicant is not satisfied with how a regulated firm is dealing with them in relation to an application for credit or the provision of insurance, or they believe that the regulated firm is not following the requirements of the Central Bank’s codes and regulations or other financial services law, they should make a complaint directly to the regulated firm.
If the consumer is still not satisfied with the response from the regulated firm, he or she can refer the complaint to the statutory Financial Services and Pensions Ombudsman (FSPO). The FSPO acts as an independent arbiter of disputes that consumers may have with their insurance company or other financial service provider. The FSPO can be contacted either by email at info@fspo.ie or by telephone at 01-567-7000.
The Department of Finance will continue to monitor and assess flood insurance matters, including through its participation in the OPW and Insurance Ireland Working Group. Minister of State Troy recently met with the CEOs of the major insurers where he strongly emphasised to industry the need to take a reasonable approach to the provision of cover where properties are proven to be in low risk areas, including after investment in flood defences.
I wish to assure the Deputy that these matters remain a priority for this Government and efforts continue to be made to encourage a responsive approach from the insurance industry.
277. Deputy Claire Kerrane asked the Minister for Finance to examine the case of a person (details supplied) and their entitlement to single parent tax benefit; and if he will make a statement on the matter. [13398/25]
View answerSection 462B of the Taxes Consolidation Act (“TCA”) 1997 provides for the Single Person Child Carer Tax Credit (“SPCCC”). Subject to the conditions of section 462B TCA 1997 being met, the SPCCC is available to a single person who proves that he or she has a qualifying child resident with him or her for the whole or greater part of the year of assessment.
The credit is granted in the first instance to the primary claimant who may, if he or she so wishes, relinquish it for the year of assessment to a secondary claimant.
I am advised by Revenue that a ‘primary claimant’ is the individual who proves that a qualifying child resides with him or her for the greater part of the year of assessment (i.e., a period greater than six months). The qualifying child must be maintained by that individual at his or her own expense for the whole or greater part of the tax year. If an individual does not have majority custody of a qualifying child for the greater part of the year of assessment, he or she will not be the primary claimant.
In circumstances where a child might reside equally with each parent under a joint custody order, the primary claimant is the parent in receipt of child benefit from the Department of Social Protection. This is specifically provided for in section 462B(2)(a).
Section 462B TCA 1997 permits a primary claimant to relinquish the credit so that it can be claimed by a secondary claimant. A secondary claimant is an individual who proves for a year of assessment that a qualifying child of a primary claimant is resident with him or her for a period of 100 days, or greater, in a year. Paragraph 5 of Tax and Duty Manual Part 15-01-41, which is linked below, provides guidance on how to relinquish the credit.
A claimant is only entitled to one SPCCC, regardless of the number of qualifying children residing with him or her and the SPCCC cannot be split between two claimants.
In regard to the details referenced by the Deputy, if the individual who raised the matter has any further queries regarding the facts and circumstances of his specific case, he can contact Revenue using MyEnquiries. MyEnquiries is a free and easy to use online facility available to both PAYE taxpayers, through MyAccount, and self-assessed taxpayers, using ROS.
Comprehensive guidance on the SPCCC, including the conditions pertaining to the credit, can be found at the links below:
• Tax and Duty Manual Part 15-01-41 - www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-41.pdf
• Revenue Website - www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/children/single-person-child-carer-credit/index.aspx
278. Deputy Brian Stanley asked the Minister for Finance his plans to prevent the discrimination of people who were seriously ill in the past, to purchase mortgage protection insurance (details supplied); and if he will make a statement on the matter. [13405/25]
View answerAt the outset, I would like to acknowledge the sensitivity of this issue. There are a number of regulatory and consumer protection requirements that lenders have to comply with when providing mortgage credit to consumers. For example, in most cases, a lender is legally required, under section 126 of the Consumer Credit Act 1995, to make sure that a mortgage applicant has mortgage protection insurance in place before granting a mortgage loan. This is an important statutory provision which is designed to protect the borrower's dependants and their home should the borrower die before the mortgage has been repaid.
Specifically in relation to cancer, the Insurance Ireland Code of Practice for Underwriting Mortgage Protection Insurance for Cancer Survivors, in effect since December 2023, provides Right to be Forgotten (RTBF) protections by requiring insurers to disregard a cancer diagnosis 7 years after treatment (or 5 years for those diagnosed under 18) for mortgage protection insurance up to €500,000. Insurance Ireland are in the process of undertaking a review of the implementation of its Code of Practice and expect it to be completed in the coming months. An external reviewer has been appointed by Insurance Ireland to ensure that the provisions of the Code of Practice have been implemented and are being adhered to.
I can assure the Deputy that the Government is fully committed to legislating for a (RTBF) for cancer survivors, as set out in the Programme For Government - Securing Ireland’s Future and in line with EU requirements. It is important that a measured and evidence-based approach is taken with such legislation to ensure that RTBF protections are introduced in a way that maximises benefits for consumers while maintaining stability in the insurance market.
The Central Bank (Amendment) Bill 2025 was introduced in the Dáil on 18 February by Deputies Catherine Ardagh and Erin McGreehan. My Department is currently assessing the Bill, considering EU-level developments such as the Consumer Credit Directive (to be implemented by 2026) and the European Commission’s Beating Cancer Plan, which aims to establish an EU-wide RTBF Code of Conduct as well as national developments.
Additionally, there is also ongoing engagement at official and Ministerial level with stakeholders in this area. Minister of State Troy is scheduled to meet the Irish Cancer Society this month in anticipation of the Code of Practice review and to discuss ongoing developments. Furthermore, Minister of State Troy met with Insurance Ireland and some of the major insurers recently and this issue was one of the specific items discussed. My Department will continue to monitor developments and work closely with key stakeholders at national and EU levels to progress this important piece of legislation.
279. Deputy Michael Cahill asked the Minister for Finance if he will address the anomaly that exists in regard to inheritance tax in respect of childless couples (details supplied); and if he will make a statement on the matter. [13406/25]
View answerCapital acquisitions tax (CAT) is a tax which applies to both gifts and inheritances. For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does not arise.
The following changes to the CAT tax-free thresholds came into effect; from midnight on Budget Day (i.e. from 2 October 2024 inclusive)
The Group A threshold increased from €335,000 to €400,000 and applies where the beneficiary is a child, including adopted children, stepchildren and certain foster children, of the disponer.
The Group B threshold increased from €32,500 to €40,000 and applies where the beneficiary is a brother, sister, nephew, niece or lineal ancestor or lineal descendant such as a grandchild of the disponer.
The Group C threshold increased from €16,250 to €20,000 and applies in all other cases.
The standard rate of CAT is 33% in respect of gifts and inheritances taken on or after 6th December 2012. This rate has remained unchanged.
For clarity it is useful to note that the definition for children for CAT purposes includes any stepchildren, adopted children or certain foster children. All can avail of the Group A threshold in respect of gifts and inheritances received from that disponer. In addition, nieces or nephews of that disponer may qualify for favourite niece or favourite nephew relief in respect of gifts or inheritances of business assets. The relief allows a niece or nephew who qualifies for the relief to avail of the Group A threshold. Qualifying nieces or nephews are those who have worked substantially on a full-time basis for a period of five years prior to the gift or inheritance being given in carrying on, or assisting in the carrying on, the trade, business or profession, of the disponer.
For the nephew or niece to be deemed to be working substantially on a full-time basis in the business he or she must work:
more than 24 hours per week at the place where the business, trade or profession is carried on; or
more than 15 hours per week at the place where the business, trade or profession is carried on exclusively by the disponer, any spouse or civil partner of the disponer and the nephew or niece.
Furthermore, it is worth noting that there is an exemption from CAT where dwelling houses are bequeathed by individuals who:
have lived there for a specified period of time before the inheritance,
will continue to live there for a specified period of time after the inheritance, and
who have no beneficial interest in any other residential property at the date of the inheritance.
The policy rationale behind the dwelling house exemption is to protect the family home by ensuring that a beneficiary who has been living with the disponer, and will continue to reside there after the inheritance, does not have to sell that family home to pay a CAT liability and thus will continue to have somewhere to live. It is not necessary for the beneficiary of an inheritance under the dwelling house exemption to be a child or relative of the disponer. CAT thresholds along with all other tax is kept under review by Department of Finance officials. It is important to note there would be a significant cost in making substantial changes to CAT, and any such changes can only be considered in the context of the annual Budget and Finance Bill process.
280. Deputy Pearse Doherty asked the Minister for Finance the percentage share and value of securitised mortgages held by each bank in the State; the share of securitised mortgages that have been used as collateral with the ECB; and if he will make a statement on the matter. [13434/25]
View answerI am informed by the Central Bank of Ireland that the volumes of securitised mortgage assets (across securitisations and covered bonds) on the retail bank’s balance sheets are as set out below;
AIB: €7,304mn – 21% of the total mortgage portfolio;
BOI: €14,176mn – 28% of the total mortgage portfolio
PTSB: €5,342mn – 27% of the total mortgage portfolio
Securitised mortgages are generally held on the balance sheets of retail banks in order to act as contingent liquidity (under the Eurosystem collateral framework) for accessing Central Bank borrowing facilities.
281. Deputy Willie O'Dea asked the Minister for Finance to consider the introduction of a mortgage interest relief scheme, similar to what was available to individuals who drew down mortgages from 2008 to 2012; and if he will make a statement on the matter. [13477/25]
View answerThe mortgage interest relief for principal private residences which was available in respect of qualifying home loans taken out between 1 January 2004 and 31 December 2012 was phased out on a gradual basis over the period 2009 to 2020. The decision to abolish it was taken in the wake of the financial crisis, with the cost of the relief being one of the influencing factors. The relief cost approximately €280 million in 2005, rising to more than €700 million in 2008. Prior to its curtailment and eventual abolition, the top two income deciles in 2005 accounted for close to half of the tax forgone through the tax relief. This issue was highlighted in the findings of the 2009 Commission on Taxation report.
Eligible taxpayers can currently avail of Mortgage Interest Tax Relief (MITR). The relief initially applied in respect of the 2023 year of assessment but was subsequently extended for one further year in Budget 2025 to the 2024 year of assessment. MITR is available to taxpayers in respect of their principal private residence in the State where the outstanding mortgage balance was between €80,000 and €500,000 on 31 December 2022. The relief extends to a qualifying property located in the State which is the sole or main residence of the individual’s former or separated spouse or civil partner or a dependent relative. Furthermore, the taxpayer must be compliant with Local Property Tax requirements.
The relief is available at the standard 20 per cent rate of income tax in respect of increases in interest paid. For 2023, the relief will apply to the increase in interest paid in 2023 over interest paid in 2022. For 2024, the relief will apply to the increase in interest paid in 2024 over interest paid in 2022.
For each year of assessment, the value of the relief will be equal to the lesser of 20 per cent of the increase in interest paid or €1,250, applying on a per property basis. Thus, the maximum relief available is €1,250 per property.
To claim MITR, the taxpayer must file a tax return with Revenue. The relief operates by way of a credit offset against the taxpayer’s income tax liability in 2023 or 2024.
I encourage all those who are eligible for this relief to make a claim.
MITR was announced in Budget 2024 in light of the exceptional interest rate environment at the time, following successive increases in the interest rates of the European Central Bank (ECB) and the resulting impact on mortgage costs. MITR was introduced alongside a suite of other measures aiming to help offset the most severe impacts of inflation, focusing on protecting the most vulnerable in particular and with the policy response designed to avoid generating second round effects that could lead to an inflationary spiral. As mortgage rates have stabilised and in light of the successive cuts in ECB interest rates since June 2024, I have no current plans to introduce a new mortgage interest relief.
282. Deputy Albert Dolan asked the Minister for Finance to detail the total expenditure on public procurement by his Department and its agencies, including spending on goods, services and works acquired through public procurement processes, in each of the past five years, in tabular form. [13560/25]
View answerThe information sought by the Deputy is set out in the tables below. It was not possible for the Central Bank to provide a response to this question in the given timeframe and this body will provide a response directly to the Deputy. The remaining bodies under the aegis of my Department have provided the total expenditure on public procurement in the below tables.
It should be noted that the National Treasury Management Agency and the Home Building Finance Ireland have provided details of expenditure on public procurements in excess of €5,000, while the Department and the remaining bodies have provided details of expenditure on procurements advertised on eTenders (i.e. those exceeding the 25k/50k threshold).
Spend made under contracts awarded from OGP framework agreements or direct drawdowns is not included.
Total expenditure in each year on public procurement - All figures Ex VAT.
Department of Finance – Expenditure
|
2020 € |
2021 € |
2022 € |
2023 € |
2024 € |
|
620,327 |
696,195 |
2,691,324* |
1,191,351 |
1,002,411 |
* The reason for the higher expenditure incurred in 2022 was due to the fees incurred for advice received by the Department of Finance on PTSB’s acquisition of a portion of Ulster Bank’s loan book. It is important to note that the fees associated with this specific transaction were recoupable from PTSB so there was no cost to the State.
Department of Finance – Recoupments
Certain payments are subsequently recouped by the Department from the banking sector. The below sums were recouped during the years in question.
|
2020 € |
2021 € |
2022 € |
2023 € |
2024 € |
|
71,668 |
292,333 |
2,282,336 |
903,407 |
631,249 |
Credit Review Office
|
2020 € |
2021 € |
2022 € |
2023 € |
2024 € |
|
62,109 |
102,296 |
96,177 |
48,043 |
108,807 |
Financial Services and Pensions Ombudsman
The FSPO has recently published its detailed 3-year Corporate Procurement Plan for 2025-2027: (www.fspo.ie/documents/FSPO-Corporate-Procurement-Plan-2025-2027.pdf). It provides a detailed Analysis of Expenditure subject to procurement segmented into categories. Please note a manual estimate was required to calculate the ex. VAT amount for the table below (as the FSPO’s data records are inclusive of VAT).
|
2020 € |
2021 € |
2022 € |
2023 € |
2024 € |
|
3,300,085 |
4,211,129 |
3,160,070 |
3,459,728 |
5,756,159 |
Home Building Finance Ireland (HBFI)
The spend includes goods, services and works acquired through public procurement processes where the value of the procurement was in excess of €5,000.
|
2020 € |
2021 € |
2022 € |
2023 € |
2024 € |
|
1,180,398 |
1,379,206 |
2,126,662 |
2,132,184 |
2,353,039 |
National Treasury Management Agency (NTMA)
The spend includes goods, services and works acquired through public procurement processes where the value of the procurement was in excess of €5,000. Spend in relation to contracts entered into by the NTMA (when acting as the State Claims Agency) in the performance of its statutory mandate in relation to claims management (such as medical and non-medical expert witness services and Barrister services) are not included in this response. Spend in relation to contracts entered into by the NTMA (when acting as the National Development Finance Agency) in the performance of its statutory mandate to procure, deliver and provide advice on public infrastructure projects on behalf of State Authorities are not included in this response.
|
2020 € |
2021 € |
2022 € |
2023 € |
2024 € |
|
27,492,311 |
22,487,958 |
23,715,798 |
26,383,348 |
33,609,509 |
Office of the Comptroller & Auditor General
There was no expenditure in 2023 & 2024 related to e-Tender competitions run directly by the Office.
|
2020 € |
2021 € |
2022 € |
2023 € |
2024 € |
|
105,526 |
330,709 |
34,459 |
0 |
0 |
Office of the Revenue Commissioners
Figures are based on total spend on contracts awarded from January 2020 to date following published procurement competitions.
|
2020 € |
2021 € |
2022 € |
2023 € |
2024 € |
|
509,824 |
43,387,677 |
41,457,493 |
50,563,116 |
55,288,971 |
Strategic Banking Corporation of Ireland (SBCI)
|
2020 € |
2021 € |
2022 € |
2023 € |
2024 € |
|
2,262,396 |
1,265,421 |
1,229,460 |
2,363,927 |
3,384,765 |
Tax Appeals Commission
The Tax Appeals Commission had no expenditure in 2020 from public procurement tenders advertised on eTenders.
|
2020 € |
2021 € |
2022 € |
2023 € |
2024 € |
|
- |
14,274 |
119,255 |
322,188 |
256,866 |
283. Deputy Roderic O'Gorman asked the Minister for Finance to provide a list of regulatory, appeal or other bodies, either funded by or under the remit of his Department, which are quasi-judicial in nature. [13574/25]
View answerI wish to advise the Deputy that it is difficult to define where the perimeter of what constitutes “quasi-judicial” lies, however, those bodies under the Aegis of my Department which adjudicate disputes between parties where the outcome of that adjudication is binding on the parties unless appealed are deemed quasi-judicial in nature and are listed below.
The Central Bank of Ireland is quasi-judicial in nature.
The Disabled Drivers Medical Board of Appeal is comprised of medical professionals and is independent in its functions and decisions. The Board Members exercise their clinical expertise in their decisions and so it is both a clinical and a quasi-judicial decision-making process.
The Financial Services and Pensions Ombudsman make legal findings on complaints about financial services and pension firms. The body are funded by a combination of an industry levy and Exchequer funding.
The Irish Financial Services Appeals Tribunal is quasi-judicial in nature.
The Tax Appeals Commission is an independent statutory body tasked with providing a modern and efficient appeals process in relation to the hearing and adjudication of tax disputes, in accordance with the provisions of relevant legislation.
284. Deputy Carol Nolan asked the Minister for Finance if his Department has conducted any studies on the effect of the €14,000 rent a room tax relief; his views on whether it may be pushing up the rental cost of such rooms, given the preponderance of such rooms for let in the €1,100-1,200 bracket; if landlords are setting the price at this level to fully avail of the tax break; and if he will make a statement on the matter. [13690/25]
View answerRent-a-room relief, which is provided for in section 216A Taxes Consolidation Act 1997 (TCA), was introduced in 2001 with the aim of increasing the availability of rented residential accommodation. The section provides that, where an individual rents a room or rooms in her/his home as residential accommodation, and the gross rent received (including sums for food, laundry or similar goods and services) does not exceed €14,000 in the tax year, s/he is treated for income tax purposes as having neither profits nor losses from the payment for that accommodation.
I am advised by Revenue that the claims for rent-a-room relief in 2022, broken down in increments of €1,000, are as follows.
|
Range of exempt income - rent a room |
Number of Taxpayer Units |
Share of Total Number of Taxpayer Units claiming the exemption |
|
<=€1000 |
518 |
4% |
|
€1001-€2000 |
674 |
5% |
|
€2001-€3000 |
926 |
7% |
|
€3001-€4000 |
809 |
6% |
|
€4001-€5000 |
1027 |
7% |
|
€5001-€6000 |
1314 |
9% |
|
€6001-€7000 |
884 |
6% |
|
€7001-€8000 |
1119 |
8% |
|
€8001-€9000 |
1010 |
7% |
|
€9001-€10000 |
911 |
6% |
|
€10001-€11000 |
823 |
6% |
|
€11001-€12000 |
1227 |
9% |
|
€12001-€13000 |
737 |
5% |
|
€13001-€14000 |
2205 |
16% |
|
All |
14184 |
100% |
The Deputy might note that, while the increment with the highest number of rent-a-room relief claims is the one between €13,001 and €14,000, this still has less than one-sixth of the overall number of claimants. In many of these cases, the landlord may be letting more than one room.
Furthermore, if the gross rent received from letting a room or rooms exceeds €14,000 in a tax year, rent-a-room relief is not available, and the gross rent received is taxable in full, subject to any deductions allowable under the TCA. This ceiling acts as a considerable disincentive to rent-a-room landlords charging cumulative rents exceeding €14,000 per annum.
The Rent-a-Room scheme was considered as part of the Tax Strategy Group process in 2023. At the following link:
www.gov.ie/pdf/?file=https://assets.gov.ie/263923/a28365ed-af44-4501-a0f0-f79a1024ba63.pdf#page=null
Further information on rent-a-room relief can be found in Tax and Duty Manual Part 07-01-32 at: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-07/07-01-32.pdf
In addition, annual statistics on rent-a-room relief from 2004 to 2022 are available on the Revenue website at: www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/costs-tax-expenditures.pdf
285. Deputy Mairéad Farrell asked the Minister for Finance if lands which are subject to RZLT and are currently in probate following the death of the landowner will be exempted from the tax until ownership of the lands is settled; if the families of the deceased person should apply for rezoning prior to 1 April 2025 in this case; and if he will make a statement on the matter. [13971/25]
View answerFinance Act 2021 introduced Part 22A Residential Zoned Land Tax (RZLT) into the Taxes Consolidation Act 1997. RZLT is designed to prompt residential development by owners of land that is zoned for residential or mixed-use (including residential) purposes and that is serviced.
RZLT is an annual tax, calculated at a rate of 3% of the market value of the land within its scope. The tax is due and payable from 2025 onwards in respect of land which satisfied the relevant criteria on 1 January 2022, or in the course of 2022. The first annual liability date for RZLT arose on 1 February 2025 and the 2025 liability is payable by 23 May 2025, subject to certain exceptions.
Specific RZLT rules apply on the death of the owner of land subject to RZLT, generally referred to in the legislation as a liable person. On the death of a liable person, the personal representative(s) of the deceased is deemed to be the liable person in respect of any relevant site for the duration of the administration of the estate; this treatment continues until another person becomes the new liable person in respect of that site. As such, the personal representative assumes responsibility for all RZLT obligations in this period and meets these obligations as if they acquired and dealt with the relevant site in the same manner as the deceased. To this end, the transfer of a relevant site to the personal representatives will not be considered a change of ownership for the purpose of RZLT, and any provision of the RZLT legislation which applied to the site prior to its transfer to the personal representatives continues to apply.
Any RZLT which arises in respect of liability dates which fall between the date of death and the completion of the administration of the estate (“post-death tax”) is due and payable on the earlier of the following dates:
1. 12 months from the grant of probate or grant of letters of administration of the deceased person’s estate, or
2. 24 months from the date of death of the deceased person.
However, if the administration of the estate is completed before the earlier of these two dates, the post-death tax is no longer due and payable. To avail of this treatment, RZLT returns for each liability date which arises from the date of death to the earlier of the two events mentioned above must be made in accordance with the legislation.
Finance Act 2024 introduced an opportunity for owners to submit a rezoning request in respect of land included on the revised map for 2025, which was published by local authorities on or before 31 January 2025. The rezoning request must be submitted to the relevant local authority between 1 February and 1 April 2025 and, where certain conditions are met, the owner may claim an exemption from RZLT in 2025 on foot of making such a request. Where the land is ultimately rezoned by the local authority for a purpose that excludes residential use, it will not be included in future RZLT maps and as such, will not be subject to the tax.
Where an owner of a site that is subject to RZLT has died and the personal representative is deemed to be the liable person in respect of that site, the personal representative assumes the role of the liable person for the purposes of RZLT and may submit a rezoning request in respect of land included on the revised map for 2025. They may also claim an exemption from the 2025 liability when filing the 2025 RZLT return, should the requisite conditions for the exemption be met.
286. Deputy Gary Gannon asked the Minister for Finance the percentage of social media video accessible, such as providing the information or activities posted on each of his Department’s social media accounts, or the social media accounts of public bodies and agencies that operate under its remit, including closed captioning and subtitling and Irish Sign Language translations, between 1 January 2024 and 31 December 2024, inclusive. [14051/25]
View answerI wish to advise the Deputy that of the social media videos posted by my Department during the timeframe specified, 100% included closed captioning/subtitles and none included Irish sign language translations.
I am advised that of the social media videos posted by the bodies under the aegis of my Department in 2024, none included Irish sign language translations. The position in relation to closed captioning/subtitling by these bodies is set out below.
100% of the videos posted on LinkedIn and X by the Central Bank of Ireland in 2024 included closed captioning/subtitles. On Instagram approximately 75% of videos published on the channel were captioned in 2024. On its website the Central Bank provides captioned versions of all its videos, as well as downloadable transcripts.
100% of the videos posted on social media by the Financial Services and Pensions Ombudsman included closed captioning/subtitles.
In respect of Home Building Finance Ireland, 100% of the videos posted on social media included closed captioning/subtitles.
100% of the videos posted by the Irish Fiscal Advisory Council on its social media account included closed captioning/subtitles. All posts can be translated, providing web browser translator tool is enabled and the user has translation services enabled within social media platform(s).
100% of the videos posted on social media by the National Treasury Management Agency included closed captioning/subtitles.
100% of the videos posted on social media by the Office of the Comptroller and Auditor General included closed captioning/subtitles.
100% of social media videos posted by the Strategic Banking Corporation of Ireland on its social media account included closed captioning/subtitles. The explanatory videos related to business-focused products and the case study videos featuring Irish businesses are available only in English (both audio and subtitles). However, the explanatory videos for the consumer-focused Home Energy Upgrade Loan Scheme are produced in both English and Irish (both audio and subtitles).
287. Deputy Erin McGreehan asked the Minister for Finance if he plans to change the current inheritance tax policy for individuals without children, to increase the inheritance tax exemption threshold for these individuals. [14129/25]
View answerCapital Acquisitions Tax (CAT) is a tax which applies to both gifts and inheritances. For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does not arise.
While the thresholds were reduced during the economic downturn, the Government has made changes to the CAT thresholds in recent years. In Budget 2025, the Group A threshold was increased from €335,000 to €400,000, Group B from €32,500 to €40,000 and Group C from €16,250 to €20,000.
It is worth noting that there is an exemption from CAT where dwelling houses are bequeathed to individuals who:
• have lived there for a specified period of time before the inheritance,
• will continue to live there for a specified period of time after the inheritance, and
• who have no beneficial interest in any other residential property at the date of the inheritance.
The policy rationale behind the dwelling house exemption is to protect the family home by ensuring that a beneficiary who has been living with the disponer, and will continue to reside there after the inheritance, does not have to sell that family home to pay a CAT liability and thus will continue to have somewhere to live. It is not necessary for the beneficiary of an inheritance under the dwelling house exemption to be a child or relative of the disponer.
In addition, nieces or nephews of that disponer may qualify for favourite niece or favourite nephew relief in respect of gifts or inheritances of business assets. The relief allows a niece or nephew who qualifies for the relief to avail of the Group A threshold. Qualifying nieces or nephews are those who have worked substantially on a full-time basis for a period of five years prior to the gift or inheritance being given in carrying on, or assisting in the carrying on, the trade, business or profession, of the disponer.
Finally, you should be aware that there would be a significant cost in making substantial changes to the CAT thresholds. The options available for setting CAT thresholds must be balanced against competing demands, and as part of the annual Budget and Finance Bill process. However, as with all tax matters, my Department will consider Capital Acquisitions Tax exemption levels and related group thresholds throughout this process.
288. Deputy Barry Ward asked the Minister for Finance if his attention has been drawn to concerns related to the provision of travel insurance for people over 70 years of age (details supplied); the actions he will take to engage with this sector to address this; and if he will make a statement on the matter. [14130/25]
View answerIt is important to note that neither I as Minister for Finance, nor the Central Bank of Ireland, can intervene in the provision or pricing of insurance products. This position is reinforced by the EU framework for insurance (the Solvency II Directive). Consequently, I am not in a position to direct insurance companies to extend coverage beyond the terms specified in their policies.
Officials from my Department have engaged with Insurance Ireland on this issue. Insurance Ireland have advised that there is no standard approach to travel insurance and that conditions can vary between providers. Insurers are obliged to assess the risk involved as part of any application for insurance, which will be specific to the individual applicant. Furthermore, the availability of cover can depend on a number of factors including age, and also the health of the person insured, the activities undertaken while on holiday, and the frequency of travel for annual policies. Travel policies are very detailed and policy wordings vary significantly in term of scope of cover, exclusion limits and excesses.
With this in mind, it is important for consumers to compare the policies being offered by a number of providers to ascertain if they can get a better customer-focused deal by engaging with a wider range of providers.
Insurance Ireland has detailed advice around insurance on its consumer website, www.understandinginsurance.ie. They also operate an Insurance Information Service for those who have queries, complaints or difficulties in relation to obtaining insurance, which can be accessed at feedback@insuranceireland.eu. Likewise, Brokers Ireland provides assistance to customers who are experiencing insurance accessibility issues, and can be contacted at insurancequeries@brokersireland.ie.
289. Deputy Erin McGreehan asked the Minister for Finance to provide clarity on vehicle registration tax payments for cross-Border workers who work in Northern Ireland and receive a company car registered in Northern Ireland for business engagements, despite living and being resident in the Republic of Ireland, where the car resides overnight. [14141/25]
View answerThe Finance Act 1992, as amended, sets out the rules governing vehicle registration and Vehicle Registration Tax (VRT). In general, the legislation obliges an individual who brings a vehicle into the State to register it within 30 days, and VRT is charged at the point of registration. Section 135 of the Act provides for certain limited circumstances in which a vehicle that is temporarily brought into the State may be exempted from the requirement to be registered. Detailed provisions in this regard are set out in the Temporary Exemption from Registration of Vehicles Regulations, 1993 (S.I. No. 60 of 1993). The legislation allows temporary exemptions from registration to be granted for up to 12 months, or such longer period as Revenue may allow in any particular case. Where a vehicle is so exempted from registration, VRT is not payable for the period of the exemption. In accordance with the legislation, a situation of the type described in the Deputy’s question can be eligible for temporary exemption from registration and VRT. In such a situation, the main conditions governing eligibility for exemption are that the car is brought into the State by a person who is established here, that their employer is established in Northern Ireland, that the employer provides the car as part of the person’s contract of employment, and that the car is owned or leased by the employer. The granting of a temporary exemption is dependent on the vehicle being subject to normal taxes in Northern Ireland, including that the vehicle is not the subject of exemptions or refunds of VAT, excise duty or other consumption taxes there on the basis of being exported from that jurisdiction. Other conditions of the temporary exemption are that the car –- is not disposed of or hired out in the State, or lent to a person established in the State,- is not used for the carriage of person for reward within the State,- is not used to transport goods for business purposes within the State, and- Is used principally for business purposes outside the State. Information about vehicle registration and VRT is available on Revenue’s website. Further details about the temporary exemption, including information on how to apply, are available at www.revenue.ie/en/vrt/reliefs-and-exemptions/temporary-exemption.aspx. Application is made through MyEnquiries. If an individual has a specific query about the matter, they can contact Revenue via MyEnquiries or can contact the National VRT Service, Anne Street, Wexford on 01 738619.
290. Deputy Ged Nash asked the Minister for Finance when he plans to bring the credit union sector under the scope of the Dormant Accounts Act 2021, in order that the dormant accounts within credit unions can be repurposed for community projects. [14198/25]
View answerDormant accounts legislation is a matter for the Department of Rural and Community Development. The Dormant Accounts Act, 2001 (as amended) provides for accounts in credit institutions to be transferred to the Dormant Accounts Fund when an account has been dormant for 15 years.
Credit unions are currently not subject to the dormant accounts legislation. Accordingly, dormant accounts in credit unions are not transferred to the Dormant Accounts Fund.
The Credit Union Act, 1997 (as amended) does not make reference to dormant accounts. It is a matter for each credit union to set their own policy for dormant accounts and the reactivation of dormant accounts. In general, a credit union account is deemed dormant if there have been no member transactions for a period of 3 years from the last transaction. Once classified as dormant, funds are transferred to reserves.
The Programme for Government has a commitment to amend legislation to bring the credit union sector into the scope of the Dormant Accounts Act. I have asked my officials to investigate this matter. This includes: establishing the quantum of funds held in credit union dormant accounts, consulting with key stakeholders on the most appropriate amendments needed to dormant accounts and liaising with Department of Rural and Community Development.
291. Deputy Peadar Tóibín asked the Minister for Public Expenditure, National Development Plan Delivery and Reform what plans there are for the protection and proper use of the Hill of Tara site. [14233/25]
View answerThe Hill of Tara in County Meath is a site of immense cultural, historical, and archaeological significance and the OPW is responsible for its protection, conservation and management.
The Tara Conservation Management Plan (CMP) was published in September 2022 and provides a framework for the ongoing protection, conservation, and management of the National Monument over the next decade. The preparation of this CMP was directed by a Steering Group comprising representatives from the National Monuments Service, National Parks and Wildlife Service, the Office of Public Works, the Discovery Programme, the Heritage Council and Meath County Council. Key strategic objectives of the Plan include protecting the site's cultural significance, promoting awareness, enhancing visitor experiences through sustainable access and improved facilities, and ensuring the site's preservation for future generations.
A key early deliverable of the Action Plan of the Tara Conservation Management Plan is developing a Heritage Landscape Management Strategy. This development of this strategy will include a visitor impact and navigation assessment which will help inform future access proposals for the site. The strategy will address key issues such as biodiversity, landscape vulnerability, and sustainable visitor access, ensuring that the Hill of Tara is managed in a way that balances conservation with public enjoyment. This Heritage Landscape Management Strategy is scheduled for completion in 2025.
Through the implementation of actions in the Tara Conservation Management Plan, including the development of a Heritage Landscape Management Strategy, ongoing conservation works, and sustainable visitor management practices, the OPW aims to balance the site's role as a cultural heritage attraction with its preservation as a vital part of Ireland's heritage. The OPW is implementing measures to promote positive visitor behaviour, such as enhancing signage to encourage care of the monuments and addressing inappropriate uses that may cause damage.
We will continue to work closely with stakeholders, including the National Monuments Service and Meath County Council, to ensure that Tara is conserved and presented to the highest standards.
