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Tax Code

Dáil Éireann Debate, Tuesday - 13 January 2026

Tuesday, 13 January 2026

Questions (818, 820)

Pearse Doherty

Question:

818. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated share of the €1.24 trillion in assets now held in Irish special purpose entities/section 110 companies related to the Irish economy and economic activity in this State; and if he will make a statement on the matter. [74050/25]

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Pearse Doherty

Question:

820. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide the number of charitable trusts that own special purpose entities/section 110 companies; the number of SPEs owned by each charitable trust, in tabular form; and if he will make a statement on the matter. [74052/25]

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Written answers

I propose to take Questions Nos. 818 and 820 together.

I am advised by the Central Bank of Ireland(CBoI) that it does not publish information related to the economic activity of Special Purpose Entities (“SPEs”) and therefore a breakdown of the share of assets held in SPEs according to economic activity cannot be provided.

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