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Tax Collection

Dáil Éireann Debate, Thursday - 22 January 2026

Thursday, 22 January 2026

Questions (314)

Pearse Doherty

Question:

314. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total corporation tax collected from non-resident investment funds investing in Irish property; and if he will make a statement on the matter. [5181/26]

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Written answers

I am advised by Revenue that non-resident investment funds subject to corporation tax are not required, when filing their tax return, to distinguish themselves from non-resident companies, as that information does not impact on how they compute their corporation tax liability. As such, there is no basis upon which to establish an estimate of the total corporation tax collected from non-resident investment funds investing in Irish property.

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