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Tax Exemptions

Dáil Éireann Debate, Tuesday - 24 February 2026

Tuesday, 24 February 2026

Questions (361)

Ged Nash

Question:

361. Deputy Ged Nash asked the Tánaiste and Minister for Finance the estimated annual shortfall to the Exchequer, if Class B beneficiaries had the same exemption thresholds applied to them as Class A beneficiaries; and if he will make a statement on the matter. [14045/26]

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Written answers

I am advised by Revenue that the cost of uplifting the Group B threshold of €40,000 to the Group A threshold of €400,000 is estimated to be €335 million. This estimate is consistent with policy costings provided in Revenue’s Post Budget 2026 Ready Reckoner, available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx

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