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Dáil Éireann Debate, Tuesday - 10 February 2026

Tuesday, 10 February 2026

Questions (429, 430)

Peadar Tóibín

Question:

429. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the average value of businesses that have been inherited in each of the past ten years. [10195/26]

View answer

Peadar Tóibín

Question:

430. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the average value of farms that have been inherited in each of the past ten years. [10196/26]

View answer

Written answers

I propose to take Questions Nos. 429 and 430 together.

I am advised by Revenue that the average value of businesses that have been gifted or inherited in the last number of years is shown in the table below. Data for earlier years and 2025 is not readily available.

Year

Gifts (€M)

Inheritances (€M)

2020

1.68

0.48

2021

1.06

0.5

2022

1.04

0.99

2023

1.07

1.25

2024

2.72

1.17

Furthermore, I am advised that the average value of farms (agricultural relief) that have been gifted or inherited in the last number of years is shown in the Table below. Data for earlier years and 2025 is not readily available.

Year

Gifts (€M)

Inheritances (€M)

2020

0.56

0.45

2021

0.58

0.48

2022

0.64

0.51

2023

0.66

0.57

2024

0.64

0.61

Question No. 430 answered with Question No. 429.
Question No. 431 answered with Question No. 409.
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