Written Answers Nos. 313-326
313. Deputy Michael Collins asked the Minister for Finance to outline, given the difficulties with getting school bus drivers, the reason those willing to drive the school bus and who may have a small pension face a Revenue bill during the summer months when they have to draw down jobseeker’s allowance for seven weeks (details supplied); and if he will make a statement on the matter. [37687/25]
View answerSection 126(6A) of the Taxes Consolidation Act 1997 (TCA) provides for the exemption of Income Tax from certain Department of Social Protection (DSP) payments including Jobseeker’s Allowance. However, this exemption does not extend to Jobseeker’s Benefit, which individuals may qualify for, during periods of unemployment. I can confirm that Jobseeker’s Benefit payments are liable to Income Tax, although they are not subject to the Universal Social Charge (USC) or Pay Related Social Insurance (PRSI).
Payments from the DSP are paid gross to the recipient. Where a person in receipt of a taxable payments from DSP also has an additional source of employment or pension income, Revenue collects the tax due by reducing the person’s annual tax credits and rate band by the annual amount of their DSP income. This ensures that the DSP payment is paid gross to the recipient, while the salary or pension, as paid by their employer, will have any tax due on the DSP income deducted from it.
Revenue has confirmed to me that, for employees in receipt of taxable DSP payments (such as Jobseekers Benefit), they are placed on the ‘Week One/Month One Basis’. This means that the tax for each pay period is calculated with reference to the earnings ‘for that pay period only’. This prevents a significant reduction in tax credits that could cause financial hardship to the claimant and ensures that the correct tax is collected for each week the payment is received.
Revenue further advises me that an amended Tax Credit Certificate (TCC) issues to the recipient of the DSP payment, showing these changes on their Revenue record. Revenue makes a revised Revenue Payroll Notification (RPN) available to their employer showing amended total tax credits and rate bands to be used in calculating tax to be collected through the PAYE system.
When Revenue is notified by DSP that the individual is no longer receiving a payment, that individual’s record is updated to reflect the total amount of DSP payments received. An amended TCC issues to the individual and a new RPN will also be made available to their employer reflecting this update. If it is appropriate to do so without causing undue hardship, Revenue will place the individual back on the ‘Cumulative Basis’, which means that for each pay period, all earnings and all tax credits up to that pay date are ‘aggregated’, and the tax due is calculated on a year-to-date basis. This ensures employees pay the correct amount of tax throughout the year.
Revenue has also confirmed to me that at the end of every year, they make a Preliminary End of Year Statement (PEOYS) available to employees. This statement is based on information available and indicates whether the employees tax position is balanced, underpaid, or overpaid for the year. If a taxpayer wishes to claim additional credits; reliefs; or expenses, they will need to complete and submit an Income Tax return for the year. Revenue will then generate a Statement of Liability confirming their final tax position.
Further information on the taxation of DSP payments can be found on the Revenue website at the following link: www.revenue.ie/en/jobs-and-pensions/taxation-of-social-welfare-payments/index.aspx
Should the Deputy require any further clarification, Revenue has advised that he can contact Revenue on its dedicated Oireachtas Helpline. Furthermore, any persons impacted can contact Revenue directly, either online via MyAccount or by phone at (01) 738 3636.
314. Deputy Conor D. McGuinness asked the Minister for Finance his Department’s expenditure on hairstyling, make-up, personal grooming and general cosmetic expenses, in each of the years 2015 to 2025, in tabular form. [36994/25]
View answerI can advise the Deputy that the Department of Finance has not had any expenditure on hairstyling, make-up, personal grooming, and general cosmetic expenses in the years 2015 to 2025 (to date).
315. Deputy Conor D. McGuinness asked the Minister for Finance his Department’s expenditure on beauticians, make-up artists or hairdressing professionals, stylists or personal shoppers, specifying if such expenditure was on a contract or retainer fee basis, in each of the years 2015 to 2025, in tabular form. [37013/25]
View answerI can advise the Deputy that the Department of Finance has not had any expenditure on beauticians, make-up artists or hairdressing professionals, stylists or personal shoppers in the years from 2015 to 2025 (to date).
316. Deputy Conor D. McGuinness asked the Minister for Finance his expenditure on advertising, detailing the objective, duration, media platforms, advertising agency or agencies and cost of each advertising campaign, in each of the years 2015 to 2025. [37031/25]
View answerI can advise the Deputy that the Department of Finance does not run advertising campaigns directly, but in 2024 made a contribution to IDA Ireland of €176,631.61 for advertising relating to hosting the headquarters of AMLA, the EU anti-money laundering authority and a further €35,000 to the Department of Housing, Local Government and Heritage for advertising relating to the residential zoned land tax.
317. Deputy Conor D. McGuinness asked the Minister for Finance his Department's expenditure on media training in each of the years 2015 to 2025; the firms contracted to provide training; and the position or grade of those availing of training, for example, Minister, Secretary General, principal officer and so on. [37048/25]
View answerI wish to inform the Deputy that the below table sets out the details of expenditure on media training in my Department for the period 2015 to 2025. No expenditure on media training was incurred during the years 2015-2019 and 2021-2025 (to date).
Table A: Department of Finance Expenditure on Media Training 2015-2025
|
Year |
Provider |
Fee Paid |
Grade of staff member who undertook the training |
|
2020 |
Institute of Public Administration |
€790 |
Executive Officer |
318. Deputy Conor D. McGuinness asked the Minister for Finance his Department's expenditure on media consultancy in each of the years 2015 to 2025; the consultancy firms involved; and the nature of each contract, in tabular form. [37066/25]
View answerI can advise the Deputy that the Department of Finance has not had any expenditure on media consultancy in the years 2015 to 2025 (to date).
319. Deputy Barry Heneghan asked the Minister for Finance further to Parliamentary Question No. 289 of 17 June 2025, if the Revenue Commissioners is under inquiry or investigation in relation to its destruction of millions of call recordings; and if he will make a statement on the matter. [37085/25]
View answerRevenue has confirmed to me that there is no inquiry or investigation in relation to the destruction of call recordings in accordance with the Records Retention Schedule published on their website, available at the following link: www.revenue.ie/en/corporate/documents/records-retention-schedule.pdf
320. Deputy Maurice Quinlivan asked the Minister for Finance the reason married couples can share their tax reliefs and allowances between them but cohabiting couples are taxed as single individuals; and if he will make a statement on the matter. [37110/25]
View answerIn circumstances where a couple is cohabiting, rather than married or in a civil partnership, they are treated as separate and unconnected individuals for the purposes of income tax. Each partner is a separate entity for tax purposes, therefore, cohabiting couples cannot file joint assessment tax returns or share their tax credits and tax bands in the same manner as married couples.
The basis for the current tax treatment of couples derives from the Supreme Court decision in Murphy vs. Attorney General (1980). This decision was based on Article 41.3.1 of the Constitution where the State pledges to protect the institution of marriage. The decision held that it was contrary to the Constitution for a married couple, both of whom are working, to pay more tax than two single people living together and having the same income. The Constitutional protection of Article 41.3.1 does not extend to non-married couples.
It is important to point out that if the tax treatment of married couples was to be extended to cohabiting couples, consideration would need to be given to the practicalities that would arise for Revenue if they were to administer such a system.
It would be very difficult for Revenue to administer a regime for cohabitants, similar to that for married couples. Married couples and civil partners have a verifiable official confirmation of their status. It would be difficult, intrusive and time-consuming to confirm declarations by individuals that they were actually cohabiting and to establish when cohabitation started or ceased.
There would also be legal issues with regard to ‘connected persons’. To counter tax avoidance, ‘connected persons’ are frequently defined throughout the various Tax Acts. The definitions extend to relatives and children of spouses and civil partners. This would be very difficult to prove and enforce in respect of persons connected with a cohabiting couple where the couple has no legal recognition.
To the extent that there are differences in the tax treatment of the different categories of couples, such differences arise from the objective of dealing with different types of circumstances while at the same time respecting the constitutional requirements to protect the institution of marriage.
There may be an advantage in tax legislation for a married couple or civil partners as regards the extended rate band, the ability to transfer certain tax credits and entitlement to the home carer tax credit in specific circumstances. However, the legal status for married couples has wider consequences from a tax perspective both for themselves and persons connected with them.
Therefore, any changes in the tax treatment could only be considered in the broader context of the tax system and future social and legal policy development, given that the legal status of married couples has wider consequences than from a tax perspective.
The tax treatment of couples was reviewed and considered as part of the 2020 Tax Strategy Group process. The Income Tax TSG Paper included an overview of the tax treatment of couples and outlined the rationale for the different treatment between married couples/civil partnerships and cohabiting couples. Further details can be located at the following link - www.gov.ie/en/publication/fdd38-budget-2021-tsg-papers/
It should be noted that the 2022 Report of the Commission on Taxation and Welfare put forward no recommendation regarding the tax treatment of cohabiting couples. However, it did recommend a phased move towards individualisation of the Standard Rate Cut Off Point as a step towards addressing disparities in the income tax system, facilitating increased employment, and decreasing the gap in the employment rate between men and women.
Should this occur, couples that are married or in a civil partnership would no longer be treated differently to cohabitants as each person would be treated as a single taxpayer without the option of being jointly assessed.
It should be noted that both the PRSI and USC are already applied on an individualised basis.
321. Deputy Eoin Hayes asked the Minister for Finance the date his Department plans to publish the summer economic statement; the way in which it plans to account for any proximate announcements regarding EU-US tariffs in its published estimates; and if he will make a statement on the matter. [37111/25]
View answerThe Summer Economic Statement (SES) is the next staging post in the budgetary cycle. It is the intention of the Government to publish the SES later this month. The SES will incorporate all available information including the latest developments in the global trade environment.
In this evolving and challenging global environment, we must focus on policy areas where we can exert influence.
From a fiscal perspective, we need to continue to calibrate budgetary policies that recognise the changed external backdrop. In this vein, we must continue to build up our fiscal buffers including through transfers to the Future Ireland Fund and the Infrastructure Climate and Nature Fund.
It is also crucial that we continue to enhance the competitiveness of the economy – through investment in infrastructure such as housing, sewerage, water, and skills and innovation.
Indeed, these investments will be critical to ensuring that Ireland remains an attractive place to live, work and invest – not just today, but over the long term.
322. Deputy Ivana Bacik asked the Minister for Finance if he will report on the national economic dialogue. [35902/25]
View answerThe 2025 National Economic Dialogue (NED), took place on Monday June 16 in Dublin Castle. There were over 280 delegates from over 90 different organisations that took part in the event which was chaired by Professor Carol Newman of Trinity College Dublin. The theme for the dialogue was “medium-term budgetary planning against a rapidly changing global backdrop”.
The NED provides a deliberative forum for participants to engage in an open and inclusive exchange on the competing economic and social goals of the Government and is an important part of the pre-budgetary planning.
This year included a presentation from the director of Bruegel, Jeromin Zettelmeyer and the recording of this and the morning plenary session is available on gov.ie/ned. The programme for the full day, including the seven breakout sessions chaired by Government Ministers is also available there along with the detailed papers that informed the discussions on the day.
Dedicated rapportuers from academia are drafting reports from each of the seven sessions and will be included with a summary by the Chair, Professor Newman over the summer months. This will be uploaded to the same site.
The event was very valuable to Ministers in gathering a diverse range of views from stakeholders representing different strands of Irish society on the choices that are available to the Government in the framing of Budget 2026.
323. Deputy Séamus McGrath asked the Minister for Finance the amount collected in 2023 and 2024 from the vacant homes tax. [37187/25]
View answerThe first chargeable period for the Vacant Homes Tax commenced on 1 November 2022 and ended on 31 October 2023. Returns were due on 7 November 2023, while payment in respect of the first chargeable period fell due on 1 January 2024. In respect of the second chargeable period, which ended on 31 October 2024, returns were due on 7 November 2024 and payment fell due on 1 January 2025.
I am advised by Revenue that the below table outlines the Exchequer receipts collected in 2023 and 2024 from the Vacant Homes Tax.
It should be noted that these are recorded in the total Exchequer receipts on page 96 of Revenue’s Annual Report under the heading Other Property Related Tax: www.revenue.ie/en/corporate/press-office/annual-report/2024/ar-2024.pdf
|
2023: €M |
2024: €M |
|
1.15 |
2.37 |
324. Deputy Aidan Farrelly asked the Minister for Finance to provide the cost to the exchequer of the help to buy scheme in each of the years since its creation in 2016 in tabular form, and; an estimation of the cost for each year from the last year for which final numbers are available until 2030. [37191/25]
View answerThe Help to Buy (HTB) incentive, is a scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. An increase in the supply of new housing remains a central and priority aim of Government policy. For this reason, HTB is specifically designed to encourage an increase in demand for new build homes in order to support the construction of an additional supply of such properties.
The incentive gives a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation.
Based on the latest available data (30 May 2025), the HTB scheme has supported more than 56,000 individuals or couples to buy their own home.
Claims in respect of 2016 were dealt with in 2017 following the enactment of Finance Act 2016.
I am advised by Revenue that data in respect HTB claims for the years 2017 to 2024 can be found in the Help to Buy (HTB) incentive annual statistics reports, which are available on the Revenue website at:
www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/htb/yearly.aspx
The table below sets out the Exchequer cost of HTB for each of the years 2017 to 2024 inclusive.
|
Year |
Number of approved claims |
Claim amount (€m) |
|
2017 |
4,823 |
69.0 |
|
2018 |
4,971 |
73.3 |
|
2019 |
6,593 |
101.1 |
|
2020 |
6,106 |
120.3 |
|
2021 |
7,605 |
190.2 |
|
2022 |
6,890 |
180.8 |
|
2023 |
6,997 |
185.2 |
|
2024 |
8,541 |
225.5 |
|
Total |
52,526 |
1,145.2* |
(*rounding applies)
The total value of approved HTB claims as of 31 May 2025 is €1,244.0 million.
In relation to the estimated full year future costs of the scheme, HTB is a demand-led scheme which is subject to a broad range of variables, including housing completion rates and prices, it is not possible to provide a reliable estimate of the cost for each year up to 2030.
325. Deputy Albert Dolan asked the Minister for Finance the number of purchase orders processed by his Department in 2023 that were not included in the published reports of purchase orders over €20,000; the number of purchase orders excluded due to their value falling below the €20,000 threshold, and the total combined value of those purchase orders; and the number of purchase orders excluded because they related to transactions other than for goods or services, for example, grants-in-aid or reimbursements, in line with reporting conventions. [37231/25]
View answerThe information sought by the Deputy is provided below in tabular format.
The Department of Finance did not exclude any purchase order (PO) over €20,000 from the 2023 quarterly reports apart from those related to payments to other Departments and public bodies.
It should be noted by the Deputy that the Department makes a significant number of payments annually without the raising of a purchase order in relation to the Fuel Grant for disabled drivers. A significant number of payments are also made annually for non-PO invoices.
A non-PO invoice is an invoice that is not tied to a pre-approved purchase order. This route is typically used for payments where the actual costs would not be known upfront (eg travel, utilities etc) and is used as an exception rather than the rule.
|
2023 |
No |
Value |
|
Purchase Orders less than €20k |
1,000 |
€1,778,318.26 |
|
Non PO Payments valued less than €20k |
1,849 |
€683,760.67 |
|
Fuel Grant Payments |
16,408 |
€10,666,688.71 |
|
Public Bodies |
252 |
€4,034,479.37 |
326. Deputy Aidan Farrelly asked the Minister for Finance the amount raised from stamp duty on shares in each of the past ten years, in tabular form. [37256/25]
View answerThe available information in relation to the yield from Stamp Duty on stocks, shares and marketable securities for the years 2015 to 2024 is published on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/stamp-duty/receipts.aspx
The table below sets out the yield from Stamp Duty on stocks, shares and marketable securities from 2015 to 2024 inclusive extracted from that information.
|
Year |
2015 |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
2023 |
2024 |
|
Receipts on-Stocks and Marketable Securities |
€424 |
€389 |
€425 |
€421 |
€384 |
€506 |
€372 |
€500 |
€785 |
€495 |
