Dáil Éireann Debate, Tuesday - 13 January 2026
853. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the tax expenditures evaluations that will take place in 2026; if they will be made publicly available; and if so, when will they be published; and if he will make a statement on the matter. [1494/26]
View answerThe evaluation of tax expenditures is important work carried out by my Department on an annual basis.
The Deputy may be aware of the Tax Expenditures Evaluation Guidelines which were most recently updated in October 2024. The guidelines outline best practice for both ex-ante and ex-post evaluations and these will be followed carefully for the forthcoming reviews in 2026.
The Guidelines detail which tax expenditures should be prioritised for review; priority will be given to tax expenditures with an approaching sunset clause. Following that, and in general, the forthcoming evaluations will continue to prioritise the costliest tax expenditures.
On completion, the 2026 tax expenditure evaluations carried out by my Department will be published either as part of the annual Tax Strategy Group papers, or, alongside Budget documentation on Budget Day.
Further publications and detail regarding tax expenditure evaluation can be found on the Department of Finance website, at: www.gov.ie/en/department-of-finance/publications/tax-expenditures-publications-and-guidelines/
