Written Answers Nos. 192-211
193. Deputy Pat Buckley asked the Minister for Finance if the purchase of a machine (details supplied), and its ongoing running costs, are covered under the scheme to claim relief on the cost of health expenses. [56118/25]
View answerSection 469 of the Taxes Consolidation Act (“TCA”) 1997 provides for tax relief where an individual proves that they have incurred costs in respect of qualifying health expenses. Only “health expenses” incurred in the provision of “health care”, which has been carried out or advised by (in certain circumstances) a “practitioner”, will qualify for tax relief.
Section 469 TCA 1997 provides definitions for the terms above. Health care is defined as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability”.
Health expenses are defined as “expenses in respect of the provision of health care” and include "expenses representing the cost of maintenance or treatment necessarily incurred in connection with the services of a practitioner". The definition of practitioner includes a number of medical professionals, including a person registered in the register established under section 43 of the Medical Practitioners Act 2007.
I am advised by Revenue that maintenance or treatment costs that are incurred either in hospitals or elsewhere (for example in clinics or treatment rooms) will qualify for relief where they are necessarily incurred in association with the services of a practitioner.
In relation to surgical, dental or nursing appliances, including continuous positive airway pressure (CPAP) machines, Revenue guidance sets out that relief is allowed on costs incurred on the:
• supply;
• maintenance; or
• repair of any medical, surgical, dental or nursing appliance used on the advice of a practitioner.
As regards to ongoing running costs, if an individual is required to incur expenditure (such as electricity costs) to operate medical devices necessary in the provision of healthcare and this is advised by a practitioner, tax relief may be available under section 469 TCA 1997. In this scenario, an individual may be eligible to claim tax relief on the ongoing running costs referrable to such usage. This treatment applies in all cases where the relevant conditions are met.
Further guidance on tax relief for qualifying health expenses can be found in Revenue’s Tax and Duty Manual Part 15-01-12, which can be accessed at the following link: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf.
194. Deputy Conor Sheehan asked the Minister for Finance if cinemas can be included in the VAT reduction for the hospitality sector; and if he will make a statement on the matter. [56120/25]
View answer197. Deputy George Lawlor asked the Minister for Finance if tickets to concerts, shows and performances are included in the cut to VAT rate announced in the Budget 2026; and if he will make a statement on the matter. [56258/25]
View answerI propose to take Questions Nos. 194 and 197 together.
The Programme for Government has committed to support small and medium enterprises, especially those in the retail and hospitality sectors. The VAT reduction announced in Budget 2026 will apply to food and catering services and to hairdressing services.
The measure will not apply to entertainment such as admissions to cinemas, theatres, museums, fairgrounds, and amusement parks.
The 9% VAT rate already applies to magazines and periodicals and to admission to sports facilities.
It is not proposed to change the scope of the measure at this time.
195. Deputy Conor Sheehan asked the Minister for Finance if he has given consideration to a draught excise rebate proposal (details supplied); and if he will make a statement on the matter. [56138/25]
View answerExcise duty on alcohol is governed by EU law, with which Irish excise law is obliged to conform. The “Alcohol Structures Directive” (Council Directive 92/83/EEC) lays down a harmonised approach to excise duties on alcohol in the EU. It defines alcoholic beverages and sets out the basis on which excise duties on such products are to be established by Member States as well as the conditions for the application of reduced rates and special regimes. In Ireland, the excise duty takes the form of Alcohol Products Tax (APT) as provided for in Chapter 1 of Part 2 of the Finance Act 2003 (as amended).
The rate of APT applying to a particular alcoholic beverage depends on the category it falls within and its alcohol content which is expressed as the percentage of volume. Reduced APT rates can only be applied in limited circumstances, the main ones being for lower strength products and for independent small breweries or producers of cider and perry, and these types of relief, which are allowed under the Directive, have already been introduced into Ireland's legislation as a feature of our APT regime.
The Directive does not allow scope for the taxation of alcohol to be based on packaging format (such as different rates for kegs versus bottles or cans) nor on the point of consumption (such as different rates depending on whether consumed in rural public houses or licensed premises generally). Therefore, an excise rebate in respect of draught alcohol sold in rural public houses would not be compatible with the Alcohol Structures Directive.
196. Deputy Paul McAuliffe asked the Minister for Finance his plans to amend the deemed disposal rule; and if he will make a statement on the matter. [56147/25]
View answer204. Deputy Catherine Ardagh asked the Minister for Finance if he will address a query relating to deemed disposal (details supplied) and Budget 2026; and if he will make a statement on the matter. [56401/25]
View answerI propose to take Questions Nos. 196 and 204 together.
The Deputies' questions relate to the deemed disposal rules. These rules apply to investments in Irish domiciled investment funds and life assurance products, as well as equivalent offshore funds and certain foreign life assurance products. For Irish domiciled investment funds and life assurance products, the gross roll up regime applies, and taxation occurs upon the occurrence of a chargeable event, including deemed disposal. Under the deemed disposal rules, and regardless of whether a disposal in fact occurs, tax is levied eight years after an investment is made, and every subsequent eight years. The tax is levied on any gain in the value of the investment from the date of acquisition to the date of the deemed disposal. On the ultimate disposal of the investment, any tax paid as a result of a deemed disposal is allowed as a credit against the final tax liability. Deemed disposal applies in the gross roll up regime, but also within the regime applying to equivalent offshore funds and certain foreign life assurance policies. Deemed disposal was introduced as an anti-avoidance measure.
As the Deputies may be aware, the final report of the Funds Review, ‘Funds Sector 2030: A Framework for Open, Resilient & Developing Markets’ was published in October 2024 and included recommendations to support and encourage retail investment, including the removal of deemed disposal. A focus on retail investment is also a key aspect of the European Union Savings and Investment Union.
I am committed to taking the necessary action to support retail investment in Ireland. Recognising the complexities of the current system, my officials are developing a roadmap for the taxation of retail investment, which will set out the intended approach to simplify and adapt the tax framework to encourage retail investment in future Finance Bills. The roadmap will also take account of developments at EU level in respect of the Savings and Investments Union and is expected to be published by early 2026.
While work on the roadmap is underway, I have taken action in Budget 2026, announcing changes to the relevant applicable tax rates. Finance Bill 2025 will provide for a reduction in the rate of Investment Undertaking Tax (IUT), Life Assurance Exit Tax (LAET) and the rate of tax applicable to investments in equivalent offshore funds and certain foreign life assurance policies from 41% to 38% from 1 January 2026.
198. Deputy Ken O'Flynn asked the Minister for Finance to provide a breakdown of all costs incurred by the Revenue Commissioners in relation to the seized vessel MV Matthew since 2023, including storage, security, maintenance and legal costs; the actions taken and planned to dispose of the asset and recover costs from liable parties; and the timeline for concluding these expenditures, given reports that the total has approached €11 million. [56306/25]
View answerI am advised by Revenue that the following table outlines payments made in respect of maintaining the vessel alongside in the Port of Cork since its detention in September 2023 up to end September 2025.
|
Payments in respect of maintenance and management of MV Matthew from Sept 2023 to end Sept 2025 |
€ |
|
Berthing: Includes all costs associated with berthing, unberthing and movement of the vessel |
€2,542,339 |
|
Maintenance: Includes all costs (other than berthing or crewing) of maintaining the ship alongside in Port such as ship’s stores and provisions, bunkering fuel, waste removal, misc repairs and maintenance, agent & professional fees, insurance, etc |
€4,439,011 |
|
Crewing |
€3,899,666 |
|
Registration of Ownership: Legal Fees |
€104,539 |
|
TOTAL |
€10,985,555 |
|
Legal Costs paid to the 14th October 2025: Legal Fees |
€21,054 |
Following the vessel’s seizure and forfeiture, immediate steps were taken by Revenue to prepare for the disposal of the MV Matthew.
In November 2023, initial consultation commenced with a shipping broker with a view to marketing the vessel for sale. In December 2023, Revenue was advised by the Office of the DPP that the disposal of the vessel could not proceed as the vessel was required for evidential purposes in the associated criminal trial. On 2nd December 2024 the Special Criminal Court authorised the release of the MV Matthew and a shipping broker was then formally engaged by Revenue to market the vessel. The bidding process concluded in Q1 2025 when a preferred bidder was identified. Revenue continues to engage with the bidder’s representative.
There are significant regulatory and legal obligations which must be fulfilled in order to finalise the disposal of the MV Matthew and to facilitate the removal of the vessel from Cork Harbour.
Since March 2025, Revenue has been actively engaging with the vessel’s Flag State (Panama) to ensure that these regulatory requirements are satisfied. It should be noted, however, that the manner in which regulatory processes were conducted by the previous owner has resulted in certain difficulties and delays in Revenue being in a position to progress the disposal. Following engagement between Revenue, the Department of Foreign Affairs and Trade and Panamanian officials, progress has been made in addressing some of these difficulties, including the registration of Revenue’s ownership of the vessel in the Flag State which was a necessary requirement to facilitate Revenue’s disposing of the vessel. Accordingly, it is anticipated that progress can now be made in the disposal process.
However, as it stands, there remains certain regulatory and Port State Control matters to be addressed. Revenue is engaging with the necessary State agencies to progress these matters. As such, it is not possible to give a firm timeline for the disposal and departure of the vessel at this point. However, Revenue is considering all options, including the recycling of the vessel, such that the disposal and removal of the vessel can proceed in the most expedient manner.
199. Deputy Ken O'Flynn asked the Minister for Finance if Re-Turn Ireland CLG has been assessed by the Revenue Commissioners for corporation tax, VAT, or any other applicable tax liabilities arising from its operations, retained surpluses, or investment income; and if he will make a statement on the matter. [56371/25]
View answer200. Deputy Ken O'Flynn asked the Minister for Finance the amount of retained earnings or cash reserves held by Re-Turn Ireland CLG that have been declared to the Revenue Commissioners, and whether these reserves are subject to tax, interest, or investment reporting requirements under Irish company law. [56372/25]
View answer201. Deputy Ken O'Flynn asked the Minister for Finance whether any tax reliefs, exemptions, or preferential treatments have been granted to Re-Turn Ireland CLG under existing legislation, including environmental or charitable provisions; and if he will provide a list of such reliefs or exemptions. [56373/25]
View answer202. Deputy Ken O'Flynn asked the Minister for Finance if he will direct the Revenue Commissioners or the Comptroller and Auditor General to conduct an independent examination of Re-Turn Ireland CLG’s accounts in light of its public-interest function and substantial consumer-funded surpluses. [56374/25]
View answer203. Deputy Ken O'Flynn asked the Minister for Finance whether his Department or the Comptroller and Auditor General has any oversight or audit authority over consumer levies collected and managed by private companies such as Re-Turn Ireland CLG; and if not, whether the Minister will consider introducing such oversight. [56377/25]
View answerI propose to take Questions Nos. 199, 200, 201, 202 and 203 together.
My colleague, the Minister for Climate, Energy and the Environment (CEE), has the lead policy and legislation responsibility in relation to the Deposit Return Scheme (DRS), which was introduced for environmental policy reasons to support the collection and recycling of empty drinks cans and plastic bottles. My colleague and his Department would be in a position to advise the Deputy about the DRS and any arrangements in place for general oversight of the DRS operator and its financial position.
I am advised by the Office of the Comptroller and Auditor General (C&AG) that, in line with the legislation, they are not the auditor of the Deposit Return Scheme (DRS). The function/office of the C&AG is established under Article 33 of Bunreacht na hÉireann. The holder of the office is required (inter alia) to audit the accounts of all bodies or funds operated by or under the authority of Dáil Éireann. The list of such bodies or funds changes from time to time, in line with legislation on the formation or cessation of public bodies. The C&AG is independent in the exercise of his functions.
As regards tax matters, I am advised by the Revenue Commissioners that they are precluded by law from commenting on the tax affairs of any individual or company. Section 851A of the Taxes Consolidation Act 1997 provides that all taxpayer information is confidential and may be disclosed only in accordance with specific statutory provisions. Accordingly, Revenue cannot confirm or provide any details in relation to the amount of retained earnings, cash reserves, or any other financial information declared by any company.
205. Deputy Séamus McGrath asked the Minister for Finance the number of help-to-buy claims approved since 1 July 2020, by county; the number of applicants associated with these claims; the number of claims by homebuyers excluding self-builds, by county; and if he will make a statement on the matter. [56403/25]
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. 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.
HTB provides 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.
The level of support available to first time buyers under the HTB scheme, is whichever is the lesser of:
• €30,000; or
• 10 per cent of the purchase price of the new property; or,
• the amount of Income Tax and DIRT paid in the four years before application for the relief.
Based on the latest available data (30 September 2025), the scheme has supported almost 60,000 individuals or couples to buy or build their own home.
I am informed by Revenue that, in the period between 1 July 2020 and 11 October 2025, there were 41,143 approved claims associated with 74,800 applicants. Within this time-frame, the approved claims in relation to purchased and self-build properties were 31,446 and 9,697 respectively.
The breakdown of the approved claims and applicants by purchased and self-builds by county is set out in the table below.
|
County |
Claims Approved (All) |
Applicants |
Claims Approved (Purchased) |
Claims Approved (Self-Build) |
|
Carlow |
446 |
779 |
294 |
152 |
|
Cavan |
426 |
783 |
181 |
245 |
|
Clare |
743 |
1,356 |
330 |
413 |
|
Cork |
6,269 |
11,373 |
4,959 |
1,310 |
|
Donegal |
825 |
1,483 |
326 |
499 |
|
Dublin |
6,078 |
10,914 |
5,997 |
81 |
|
Galway |
1,970 |
3,576 |
980 |
990 |
|
Kerry |
510 |
924 |
104 |
406 |
|
Kildare |
4,993 |
9,208 |
4,782 |
211 |
|
Kilkenny |
867 |
1,570 |
491 |
376 |
|
Laois |
1,340 |
2,460 |
1,082 |
258 |
|
Leitrim |
118 |
217 |
29 |
89 |
|
Limerick |
1,380 |
2,473 |
924 |
456 |
|
Longford |
118 |
220 |
13 |
105 |
|
Louth |
2,057 |
3,755 |
1,822 |
235 |
|
Mayo |
786 |
1,424 |
272 |
514 |
|
Meath |
4,033 |
7,425 |
3,446 |
587 |
|
Monaghan |
421 |
774 |
91 |
330 |
|
Offaly |
717 |
1,305 |
422 |
295 |
|
Roscommon |
329 |
600 |
119 |
210 |
|
Sligo |
399 |
703 |
263 |
136 |
|
Tipperary |
723 |
1,319 |
248 |
475 |
|
Waterford |
1,181 |
2,127 |
911 |
270 |
|
Westmeath |
779 |
1,412 |
516 |
263 |
|
Wexford |
1,623 |
2,932 |
1,063 |
560 |
|
Wicklow |
2,012 |
3,688 |
1,781 |
231 |
|
Totals |
41,143 |
74,800 |
31,446 |
9,697 |
206. Deputy Séamus McGrath asked the Minister for Finance the total number of rent tax credit claims made in 2023, 2024 and to date in 2025, by county, in tabular form; and if he will make a statement on the matter. [56404/25]
View answerI am advised by Revenue that 313,980 taxpayer units claimed the Rent Tax Credit (RTC) for 2022, with 273,160 of these taxpayer units benefitting from it.
In relation to 2023, 354,110 taxpayer units claimed the RTC, with 315,030 taxpayer units befitting from it.
These numbers include both PAYE and self-assessed taxpayer units. A taxpayer unit is either an individual with any personal status who is singly assessed or a couple in a marriage or civil partnership who have elected for joint assessment, in which case they are counted as one taxpayer unit.
The extent to which a claimant benefits from a tax credit, through a reduced tax liability and/or receipt of a refund for overpayment of a tax liability, is determined by their gross tax liability and the use of other tax credits and reliefs.
The table below provides a breakdown of the number of taxpayer units who claimed and benefited from the credit in the years 2022 and 2023.
|
- |
2022 |
2022 |
2023 |
2023 |
|
COUNTY |
Number of Taxpayer Units who claimed the RTC |
Number of Taxpayer Units who benefitted from the RTC |
Number of Taxpayer Units who claimed the RTC |
Number of Taxpayer Units who benefitted from the RTC |
|
CARLOW |
2,750 |
2,310 |
2,930 |
2,570 |
|
CAVAN |
2,540 |
2,220 |
3,060 |
2,700 |
|
CLARE |
3,980 |
3,490 |
4,510 |
4,080 |
|
CORK |
35,420 |
30,660 |
38,190 |
34,050 |
|
DONEGAL |
3,840 |
3,290 |
4,260 |
3,750 |
|
DUBLIN |
145,280 |
128,550 |
162,880 |
145,190 |
|
GALWAY |
22,180 |
18,140 |
23,090 |
19,990 |
|
KERRY |
4,820 |
4,220 |
5,370 |
4,840 |
|
KILDARE |
11,260 |
10,090 |
13,120 |
11,970 |
|
KILKENNY |
3,310 |
3,030 |
3,760 |
3,500 |
|
LAOIS |
2,470 |
2,250 |
2,680 |
2,470 |
|
LEITRIM |
1,010 |
890 |
1,070 |
970 |
|
LIMERICK |
15,430 |
11,810 |
16,370 |
13,790 |
|
LONGFORD |
1,750 |
1,520 |
1,950 |
1,700 |
|
LOUTH |
4,180 |
3,650 |
4,850 |
4,340 |
|
MAYO |
4,440 |
3,900 |
4,950 |
4,410 |
|
MEATH |
6,000 |
5,430 |
7,480 |
6,840 |
|
MONAGHAN |
2,150 |
1,890 |
2,510 |
2,180 |
|
OFFALY |
2,520 |
2,200 |
2,830 |
2,560 |
|
ROSCOMMON |
1,940 |
1,690 |
2,150 |
1,900 |
|
SLIGO |
3,670 |
2,990 |
3,850 |
3,390 |
|
TIPPERARY |
5,400 |
4,810 |
6,110 |
5,540 |
|
WATERFORD |
5,920 |
4,890 |
6,350 |
5,550 |
|
WESTMEATH |
4,430 |
3,790 |
4,930 |
4,360 |
|
WEXFORD |
4,800 |
4,280 |
5,270 |
4,780 |
|
WICKLOW |
4,050 |
3,800 |
4,730 |
4,390 |
|
Not Available |
8,440 |
7,380 |
14,860 |
13,240 |
|
All |
313,980 |
273,160 |
354,110 |
315,030 |
In relation to RTC data for the years 2024 and 2025, I am advised by Revenue that the RTC statistics provided in the table below refer only to claims by PAYE taxpayers.
The data on claims by self-assessed taxpayers is not yet available for 2024 and 2025. Data in relation to later years will be made available in the coming years as the filing deadlines fall due.
The below table outlines the number of claims by PAYE taxpayers for the RTC by year of assessment and by county for 2024 and 2025 as on 8th September 2025. It should be noted that most claims for credits by PAYE taxpayers take place after the year-end.
|
County |
2024* |
2025* |
|
CARLOW |
2,560 |
650 |
|
CAVAN |
2,810 |
650 |
|
CLARE |
3,900 |
1,090 |
|
CORK |
32,110 |
8,660 |
|
DONEGAL |
3,520 |
1,040 |
|
DUBLIN |
145,590 |
39,940 |
|
GALWAY |
18,790 |
5,130 |
|
KERRY |
4,560 |
1,200 |
|
KILDARE |
11,160 |
2,940 |
|
KILKENNY |
3,290 |
870 |
|
LAOIS |
2,340 |
660 |
|
LEITRIM |
910 |
250 |
|
LIMERICK |
13,300 |
3,500 |
|
LONGFORD |
1,760 |
450 |
|
LOUTH |
4,420 |
1,160 |
|
MAYO |
4,200 |
1,240 |
|
MEATH |
6,490 |
1,600 |
|
MONAGHAN |
2,330 |
570 |
|
OFFALY |
2,640 |
690 |
|
ROSCOMMON |
1,880 |
530 |
|
SLIGO |
3,050 |
850 |
|
TIPPERARY |
5,390 |
1,430 |
|
WATERFORD |
5,350 |
1,510 |
|
WESTMEATH |
4,330 |
1,200 |
|
WEXFORD |
4,600 |
1,240 |
|
WICKLOW |
3,900 |
1,150 |
|
Not Available |
3,000 |
600 |
|
Total |
298,170 |
80,780 |
*Note that all figures have been rounded to the nearest 10.
Finally, in relation to the claims for 2025, it should be noted that most claims for credits by PAYE taxpayers take place after the year-end, and it is expected that the bulk of claims for 2025 will not be made until 2026.
207. Deputy Colm Burke asked the Minister for Finance to consider removing taxation on redundancy payments, given that it can be a particularly difficult time for people; and if he will make a statement on the matter. [56405/25]
View answerSection 203 of the Taxes Consolidation Act 1997 (TCA 1997) exempts from income tax statutory redundancy payments.
Lump sum payments which arise as part of a redundancy package come within the charge to income tax by virtue of section 123 TCA 1997. There are, however, significant reliefs available on the potential tax liability arising from such payments contained in section 201 and Schedule 3 of TCA 1997.
Section 201 TCA 1997 contains the provisions for an exemption or relief from taxation for payments on retirement, redundancy or termination. The basic exemption, increased exemption and the Standard Capital Superannuation Benefit (‘SCSB’) give relief from amounts which would otherwise be subject to taxation and are subject to a lifetime individual limit of €200,000.
Where a taxpayer receives an ex-gratia lump sum payment as part of a redundancy, a liability to tax arises on the amount of the payment that exceeds either the:
• Basic exemption and increased exemption, if due, or
• SCSB.
The Basic Exemption is €10,160 plus €765 for each complete year that a taxpayer worked for their employer. An ex-gratia termination payment will be tax free if it does not exceed the Basic Exemption.
A taxpayer may be entitled to an increase of €10,000 on the basic exemption if:
• they have not received an amount in excess of the basic exemption in the previous ten years, and,
• they are a not a member of an occupational pension scheme, or, if they are a member of an occupational pension scheme, but they revoke their entitlement to receive a tax-free lump sum from that scheme.
The SCSB is an additional relief taxpayers may be entitled to, provided for in Schedule 3 of TCA 1997. SCSB is computed at 1/15th of a taxpayer’s average annual pay for the last 36 months in employment. This is then multiplied by the number of complete years of service with the employer. Any tax-free lump sum payments received, or which the taxpayer is entitled to receive, from their work pension, are subtracted from this benefit.
As stated, the basic exemption, increased exemption and the SCSB give relief from amounts which would otherwise be subject to taxation and are subject to a lifetime limit of €200,000 and the individual may apply whichever of the three exemptions is most beneficial to them. This lifetime limit is only applicable to ex-gratia lump sum payments which arise as part of a redundancy package and if any individual receives an amount exceeding the €200,000, the balance would be subject to income tax.
The Revenue website sets out further information on the tax treatment of lump sum termination payments in the hands of the employee, and that information is accessible at:
www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/lump-sum-payments/index.aspx
Finally, as you will appreciate, there are many requests for the introduction of new tax reliefs and the extension of existing ones. In considering these, it is important to be mindful of the public finances and the many demands on the Exchequer and to have regard to budgetary constraints and the equitable treatment of all taxpayers. Tax reliefs, no matter how worthwhile in themselves, reduce the tax base and make general reform of the tax system that much more difficult. Therefore, I have no plans to enhance the relief any further at this time.
208. Deputy Pearse Doherty asked the Minister for Finance the details of the tax changes in relation to auto-enrolment; and if he will make a statement on the matter. [56417/25]
View answerAs the Deputy is aware, the legislative framework underpinning the automatic enrolment retirement (AE) savings scheme, is the Automatic Enrolment Retirement Savings System Act 2024. The policy and implementation of the AE system is a matter for the Minister for Social Protection. Responsibility for the tax treatment of AE lies with me as Minister for Finance.
My Department and Revenue have worked closely with the Department of Social Protection to develop the legislative provisions governing the taxation treatment of AE savings. Finance Act 2024 amended the Taxes Consolidation Act 1997 to provide for the taxation treatment of AE. These provisions aligned with the approach agreed by Government that the tax treatment of the AE scheme should as much as possible align with that of Personal Retirement Savings Accounts (PRSAs), other than for employee contributions. Under the AE scheme, the Government will make a contribution to employees’ pension funds. As a consequence, there are no tax exemptions provided on employee contributions.
Additional amendments have been identified for inclusion in Finance Bill 2025 in advance of the AE scheme commencing in January 2026. These amendments are required to address the tax treatment of AE retirement savings on the death of the participant which will involve changes to income tax, investment undertaking tax and capital acquisitions tax. Additional provisions will be introduced to ensure that the exemption in respect of AE extends to all relevant fund structures. Finance Bill 2025 will also provide for an exemption from USC for employer contributions. This will further align AE tax treatment with that for PRSAs, where employer contributions are specifically exempted from USC.
As stated, these additional tax provisions will be commenced when the AE scheme becomes operational in January 2026.
209. Deputy Pearse Doherty asked the Minister for Finance the total number of employers and employees that will benefit from the Special Assignee Relief Programme in 2026; and if he will make a statement on the matter. [56418/25]
View answerUnder section 825C to the Taxes Consolidation Act 1997, the Special Assignee Relief Programme (SARP) provides Income Tax relief to certain employees assigned to work in the State.
The relief aims to support employers in relocating individuals with key skills from foreign-based operations to positions in Irish-based operations, thereby facilitating the creation of jobs and the development and expansion of businesses in Ireland.
As I announced as part of Budget 2026, SARP will be extended for a five year period to 31 December 2030.
As SARP is a demand-led relief which is subject to a broad range of variables, the total number of employees and employers that will benefit from SARP in 2026 is not available.
However, the annual statistics in respect of SARP to date can be assumed to be broadly indicative of the potential number of employees and employers that may benefit from SARP in 2026.
In this regard, 2023 is the latest year of assessment for which actual Revenue data is available. In 2023, SARP was claimed by 2,925 individuals, who were linked with 600 employers. Revenue publishes an annual statistical report on SARP, which can be accessed at: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/sarp/index.aspx.
210. Deputy Pearse Doherty asked the Minister for Finance the EU funding opportunities that will be open for application for schemes under his Department and at agencies under his aegis in the next six months and in the next 12 months; and if he will make a statement on the matter. [56449/25]
View answerI understand the Deputy has clarified that his question refers to EU funding opportunities that will be open for application to community groups or local authorities etc.
I wish to advise that neither the Department nor the bodies under the aegis plan to open any new schemes in the next 6 or in the next 12 months.
Revenue continually monitors and reviews funding that may be available and it avails of EU funding relevant to its functions. This information can be provided to the Deputy on request.
211. Deputy Eoghan Kenny asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the amount that has been spent by his Department to conduct tendering processes for public infrastructure projects in 2020, 2021, 2022, 2023 and 2024; and if he will make a statement on the matter. [56060/25]
View answerMy Department has not conducted any tendering processes for infrastructure projects in 2020, 2021, 2022, 2023 and 2024.
