Tom Brabazon
Question:341. Deputy Tom Brabazon asked the Minister for Transport if the NTA will fund the installation of a next bus display screen at Dublin Bus pole number 941. [17230/26]
View answerBus Services
Questions (341)
Written answers
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has responsibility for the planning and development of public transport infrastructure, including the provision of bus stops, shelters and any related displays.
There is a commitment under the Programme for Government to ensure that public transport operators provide safe and accessible access for all passengers and a commitment to work with local authorities and national bodies to improve public transport options and infrastructure.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
A referred reply was forwarded to the Deputy under Standing Orders.
Environmental Impact Assessments
Questions (342)
Ken O'Flynn
Question:342. Deputy Ken O'Flynn asked the Minister for Transport the average duration in months of environmental impact assessment and appropriate assessment stages for major transport infrastructure projects approved between 2015 and 2025; and the baseline data being used to assess current delays. [18048/26]
View answerWritten answers
Environmental Impact Assessments regarding major transport projects, (generally considered projects with a total estimated cost of over €200m), are carried out and managed directly by the delivery agencies under the aegis of the Department, Transport Infrastructure Ireland and the National Transport Authority.
As per my response on the 24th February 2026 to the question asked by the Deputy in PQ 14729/26, as this question also seeks information on the duration of Environmental Impact Assessments for major projects, I have referred your question to TII and to the NTA. Please advise my private office if you do not receive a response in the next 10 working days.
A referred reply was forwarded to the Deputy under Standing Orders.
Housing Schemes
Questions (343)
Joe Cooney
Question:343. Deputy Joe Cooney asked the Tánaiste and Minister for Finance his plans to include an annual review of the property price ceiling for the help-to-buy scheme in the budgetary process to account for fluctuations in property prices nationally; the reason the first home scheme can increase the property price ceilings but the help-to-buy scheme cannot; and if he will make a statement on the matter. [16239/26]
View answerWritten answers
The Help to Buy (HTB) incentive, provided for in section 477C of the Taxes Consolidation Act 1997 (TCA), is a tax-based scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. It also aims to encourage additional supply of new houses by supporting demand.
HTB provides a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation.
The level of support available to first time buyers under the HTB scheme, is whichever is the lesser of:
• €30,000; or
• 10 per cent of the purchase price of the new property; or,
• the amount of Income Tax and DIRT paid in the four years before application for the relief.
For a property to qualify for the HTB scheme, it must be new or converted for use as a dwelling, having not previously been used as a dwelling. Additionally, the purchase value/approved valuation of the property must not exceed €500,000.
Based on the latest available data (30 November 2025), the scheme has supported over 61,000 individuals or couples to buy or build their own home. To date, the average property value of approved HTB claims was €360,500.
The Programme for Government commits to the retention and revision of the HTB scheme. Any revisions to the HTB scheme, including revisions to the property price ceiling, would have to take into account the effective operation of the scheme and the impact any proposed changes would have on the broader housing market, but these matters will be kept under review. Furthermore, and as the Deputy will also appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, having regard to the sound management of the public finances and the impact any proposed changes would have on the wider housing market.
The First Home Scheme (the FHS) is a shared equity scheme, funded by the Minister for Housing, Local Government and Heritage and the participating lenders: the Bank of Ireland, Allied Irish Banks Plc and Permanent TSB Plc. I would note that any changes to property price ceilings in the FHS is beyond my direct remit as Minister for Finance as it is a matter for the FHS Designated Activity Company (DAC) which is fully responsible for the operation of the FHS on behalf of all shareholders, including price ceiling reviews.
I am advised that at its launch, the FHS DAC announced it would review all price ceilings at six month intervals. I am further advised the DAC take into account a range of factors as part of these reviews, including the median price and volume of new builds purchased by first time buyers in each local authority area including at sub county level where relevant.
The FHS property price ceilings are set out on the scheme's website: www.firsthomescheme.ie/about-the-scheme/property-price-ceilings/.
Tax Data
Questions (344)
Barry Ward
Question:344. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the review of the ETF tax regime, as set out in the most recent Budget; and if he will make a statement on the matter. [16435/26]
View answerWritten answers
An Exchange Traded Fund (ETF) is an investment fund whose units are held in a recognised clearing system and are traded on a regulated stock exchange. There is no separate taxation regime for ETFs. As collective investment funds, they generally come within the regimes set out in the Taxes Consolidation Act 1997 for such funds. The domicile of the ETF will generally determine the applicable fund regime, specifically whether the ETF falls within the domestic fund regime or the offshore fund regime. For most ETFs, investors are required to calculate, return and pay the income tax on the income and gains arising from their investment in the fund on a self-assessed basis.
Supporting and encouraging retail investment is a Government priority. You will be aware that Budget 2026 included a reduction in the taxation rate that applies to Irish and equivalent offshore funds, and Irish and certain foreign life assurance products, from 41% to 38%, which applies to investments in ETFs that are taxed under these regimes. This rate change took effect from 1 January 2026.
In addition, Budget 2026 included a commitment to publish a new approach to simplify and adapt the current taxation framework for retail investment while retaining necessary and important anti-avoidance protections in a proportionate manner. I expect to publish this in the coming months.
The work underway includes consideration of the Funds Sector 2030 Report, including the issue of deemed disposal and the taxation of ETFs, as well as the European Commission’s recommendation on Savings and Investment Accounts.
Departmental Data
Questions (345)
Albert Dolan
Question:345. Deputy Albert Dolan asked the Tánaiste and Minister for Finance to list all schemes, funding programmes, capital funds, grant streams or other expenditure headings administered by his Department in 2025 and 2026 which result in allocations, awards, or spending that can be identified with a specific geographical location including county, district, town, or project site, to group these by funding stream or programme heading; to indicate, for each scheme, whether details of allocations or awards are published online; and if so, where such information may be accessed. [16550/26]
View answerWritten answers
I wish to inform the Deputy that my Department does not, for either 2025 or 2026, administer any schemes, funding programmes, capital funds or grant streams, nor does it operate any expenditure headings that give rise to allocations, awards or spending that can be attributed to any specific geographic location.
The mission of the Department of Finance is to lead in the achievement of the Government’s economic, fiscal and financial policy goals, having regard to the goals set out in the Programme for Government – Securing Ireland’s Future.
The Department of Finance is a predominantly policy-oriented Department with administration costs accounting for approximately 70% of the total annual budget, primarily payroll.
For the avoidance of doubt, I wish to add that Fuel Grant payments under the Disabled Drivers Scheme which is under the remit of my Department can be claimed by all eligible individuals regardless of their location within the State.
Departmental Reports
Questions (346)
Albert Dolan
Question:346. Deputy Albert Dolan asked the Tánaiste and Minister for Finance to provide the web link to his Department’s Q4 2025 published report of purchase orders/payments over €20,000, in line with the FOI model publication scheme requirements; the date on which this report was published; and if it has not yet been published, the planned publication date. [16568/26]
View answerWritten answers
I wish to inform the Deputy that my Department published the Q4 2025 payments to suppliers (purchase orders over €20,000) on 17 February 2026.
The link to the publication is provided below.
www.gov.ie/en/department-of-finance/publications/payments-to-suppliers-purchase-orders-over-20000-q4-2025/.
Departmental Reports
Questions (347)
Albert Dolan
Question:347. Deputy Albert Dolan asked the Tánaiste and Minister for Finance to confirm, in respect of his Department’s published quarterly reports of procurement-related payments or purchase orders over €20,000 (details supplied), where such reports are published in PDF format but originate from an Excel or similar spreadsheet file, that the underlying data was fully expanded and validated prior to conversion so that all columns including supplier names and descriptions are fully visible and readable in the published document; to clarify whether any quality assurance process is applied to ensure that data is not truncated or partially obscured in the PDF version; and where the source file exists in machine-readable format, whether his Department will make the original Excel or CSV file available alongside the PDF in the interest of transparency, accessibility and data re-use. [16585/26]
View answerWritten answers
I wish to inform the Deputy that my Department has published the quarterly purchase orders reports for goods and services exceeding €20,000 in accordance with the requirements of S.I. 376/2021 in both PDF and CSV format.
The material is fully expanded and validated prior to publication. All information is fully visible in both formats.
My Department is committed to openness and transparency in all aspects of our work, and continues to review its practices to ensure it is compliant with relevant legislation.
The link to the published reports is included below for information.
www.gov.ie/en/department-of-finance/collections/purchase-orders/.
Tax Data
Questions (348)
Donna McGettigan
Question:348. Deputy Donna McGettigan asked the Tánaiste and Minister for Finance the cost to the Exchequer on donations to approved bodies under section 848A of the Taxes Consolidation Act 1997; and if he will make a statement on the matter. [16611/26]
View answerWritten answers
Section 848A of the Taxes Consolidation Act, 1997 provides that where an individual makes a charitable donation, the approved charitable body receiving it can claim a refund of Income Tax paid on that donation at a blended 'grossed-up' rate of 31%. In the case of a corporate donor, the relief is in the form of a deduction against Corporation Tax.
The requirements of the scheme include:
• A minimum donation of €250 per annum must be made;
• The donor or anyone connected with the donor cannot get a benefit of any kind resulting from the donation; and
• The maximum amount of eligible donations from a single taxpayer in a year is €1 million.
I am informed by Revenue that the cost in relation to donations to approved bodies under section 848A, broken down into Income Tax and Corporation Tax, for 2013 – 2023, the latest year for which fully analysed data are available, is included in the ‘Cost of Tax Expenditures’ publication which is available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx.
In 2023, the latest year for which data are available, the Exchequer cost of this measure was of the order of €47 million.
Social Welfare Benefits
Questions (349)
Mark Wall
Question:349. Deputy Mark Wall asked the Tánaiste and Minister for Finance if those in receipt of the carer’s allowance and liable to income tax have already had their weekly payments changed to reflect this; if other recipients only see this liability on their weekly income later through the year given the fear many of those who received the letter now have of a tax liability to the Revenue Commissioners even at the end of the year; the way in which this liability may work; and if he will make a statement on the matter. [16659/26]
View answerWritten answers
Carers play a fundamental supporting role in society, and the Government are committed to supporting individuals and families with caring responsibilities. This is acknowledged by the broad range of commitments in the Programme for Government to improving supports for carers.
It is important to state that there has been no change in the Income Tax treatment of Carer’s Allowance and Carer’s Benefit. Carer’s Allowance and Carer’s Benefit are subject to Income Tax but are exempt from Universal Social Charge and Pay Related Social Insurance.
There is a long-standing data sharing arrangement between both Revenue and the Department of Social Protection (DSP) which facilitates the operation of both the tax and welfare systems. DSP had been reporting information on a significant number of taxable DSP payments to Revenue, including Jobseekers Benefit, Maternity Benefit, One-Parent Family Payment, State Pension (Contributory or Non-Contributory) and Bereaved Partners Contributory Pension but information for Carer’s Allowance and Carer’s Benefit has not previously been shared.
As data relating to Carer’s Allowance and Carer’s Benefit had not been shared between DSP and Revenue previously, it was the recipient’s responsibility to declare this income to Revenue. When a carer was granted the Allowance or Benefit, the DSP notice advised the carer that the Allowance or Benefit was taxable income. It was agreed by DSP and Revenue that from 1 January 2026, information on Carer's Allowance/Benefit payments will be included in the Taxable Payments Report shared directly with Revenue.
Where a person in receipt of payments from DSP also has an additional source of employment or occupational pension income, the mechanism used to collect tax due is by reducing the person’s annual tax credits and rate band, by the annual amount of their DSP income. This ensures that the DSP payment is paid gross to the recipient, while the salary or pension, as paid by their employer, will have any tax due on both the DSP income and the employment deducted from it. This aligns the taxation of Carer’s income with other taxable DSP payments and significantly reduces the risk of an end-of-year liability.
Revenue has advised me that in conjunction with DSP, they met with Family Carers Ireland and Care Alliance Ireland in April 2025 to outline the rationale for the new process and to discuss measures aimed at reducing the administrative burden for carers. Revenue also wrote to approx. 34,600 individuals to advise them of this change. On 19 November 2025, Revenue established a dedicated phone line at (01) 738 36 37 for any queries arising from the letters issued.
It should be noted that not all carers who are in receipt of Carer’s income will have a tax liability, particularly if their income level is below the taxation threshold, or they have sufficient tax credits to reduce their liability to nil. A person’s tax liability will depend on their individual personal circumstances, income levels and personal credits available to them and their family.
The final taxation position for individuals can only be quantified if they submit an annual income tax return. When submitting a return, taxpayers can claim any additional credits or reliefs such as health expenses for the relevant period. Once the return is submitted, if additional credits/reliefs are claimed, or additional income is declared this will be included for the purposes of calculating their tax liability. Depending on their personal circumstances, the individual may be in a balanced position, have an underpayment of tax or receive a refund of tax.
Revenue has confirmed that it is not carrying out a review of prior years in respect of Carer’s Allowance or Carer’s Benefit, solely as a result of this change. The focus of the new process is on the timely collection of tax properly due on a real time basis. However, should an underpayment of tax arise on foot of the declaration of taxable income such as Carer’s Allowance or Carer’s Benefit, Revenue will seek to minimise any potential hardship in such cases, by collecting the liability through a reduction of a taxpayer’s tax credits over an extended 4-year period, from 2027 onwards.
I am further advised that Revenue is open to engaging with taxpayers on their individual circumstances and will work with them to agree appropriate arrangements where needed.
Revenue Commissioners
Questions (350)
Ken O'Flynn
Question:350. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any existing statutory provision currently empowers the Revenue Commissioners to introduce real-time or continuous withholding tax reporting obligations without amendment to primary legislation; and if he will specify the statutory basis for any such authority. [16706/26]
View answerWritten answers
As the Deputy is aware, the Dept of Finance and Revenue launched a joint consultation late last year on the modernisation and expansion of withholding taxes. The closing date for submissions was 30 January last and the submissions received are now being analysed.
The outcomes from the consultation process will inform policy decisions relating to withholding taxes. If any changes are proposed for introduction, amendments to the Taxes Consolidation Act 1997 will be required.
Pension Provisions
Questions (351)
Ken O'Flynn
Question:351. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total annual Exchequer funding currently provided in respect of the No. 2 Fund of the Eircom Superannuation Scheme; whether pension increases under that fund require approval from the Minister for Finance; whether any Exchequer exposure arises in respect of the main fund; whether the Minister has received representations regarding erosion of purchasing power for pensioners under this scheme; and whether a review of indexation policy has been considered. [16738/26]
View answerWritten answers
Section 46 of the Postal and Telecommunications Services Act 1983, in conjunction with Section 10 of the Eircom Superannuation scheme rules, make provision for the granting of a discretionary annual pension increases for relevant scheme members, subject to the relevant Ministerial approval.
Under the scheme rules, any increases in pensions from the Eircom Superannuation Scheme must be authorized by both the Minister for Culture, Communications and Sport, and the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, with the concurrence of the Minister for Finance.
Although the consent of the Minister for Public Expenditure and the concurrence of the Minister for Finance is required, it is the Minister for Culture, Communications and Sport, as the authorising Minister who retains final decision-making authority for approving and releasing State-funded pension increases under the Eircom Superannuation Scheme.
The Eircom Superannuation Scheme Main Fund (No. 1 Fund) provides for pension benefits in respect of service post-vesting day of Telecom Éireann on 1st January 1984. The Minister for Finance has no liability for the No. 1 Fund.
The Eircom Superannuation Scheme No. 2 Fund was established at the time of the privatisation of Eircom in 1999 as a separate fund within the pension scheme to provide for pension benefits accrued prior to vesting by former civil service servants who had transferred to Telecom Éireann on vesting day from the Department of Posts and Telegraphs. The “No. 2 Fund” is funded on a quarterly pay-as-you-go basis by the Exchequer.
Details of the annual Exchequer funding currently provided in respect of the No. 2 Fund of the Eircom Superannuation Scheme are presented in the table below:
|
Year |
Total Payment Amount |
|
2021 |
€81,180,000.00 |
|
2022 |
€78,650,000.00 |
|
2023 |
€75,290,000.00 |
|
2024 |
€73,120,000.00 |
|
2025 |
€73,170,000.00 |
Tax Exemptions
Questions (352)
Martin Kenny
Question:352. Deputy Martin Kenny asked the Tánaiste and Minister for Finance the amount of income from forestry that was recorded as exempt from tax by companies, corporations, and Coillte for each of the years 2020 to 2025. [16908/26]
View answerWritten answers
I am advised by Revenue that the amount of income from forestry that was recorded as exempt from tax by companies is shown in the table below.
|
Year |
2020: €M |
2021: €M |
2022:€M |
2023:€M |
|
Exempt Income |
24 |
52 |
47 |
18 |
Further information in relation to Woodland Relief can be found in the Cost of Tax Expenditure publication available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx. Data in relation to 2024 and 2025 will be published in Q2 2026 and Q2 2027.
Furthermore, I am advised by Revenue that, due to its obligation to maintain taxpayer confidentiality as provided for in Section 851A of the Taxes Consolidation Act 1997, it cannot provide any details in relation to amounts of taxes or duties paid by an identified taxpayer or company.
Tax Yield
Questions (353)
Martin Kenny
Question:353. Deputy Martin Kenny asked the Tánaiste and Minister for Finance the amount of revenue collected from taxing farmers on income from agri-environmental schemes. [16910/26]
View answerWritten answers
Generally, income from agri-environmental schemes will be classed as subsidies or grants. Subsidies and grants received by farmers in respect of their farming trading activities are taxable under the general rules applicable to the taxation of government grants.
Grants which are revenue in nature, such as agri-environmental schemes, are generally taken into account in calculating amounts liable to income tax. A payment which increases a farmer’s income, or reduces the farmer's revenue expenditure, is generally of a revenue nature and should be taken into account in computing the amount of the farmer’s taxable trading profits. For example, the Agri-Climate Rural Environment Scheme, which is the main farming scheme aimed at improving biodiversity, water quality, and carbon storage on farmland, is regarded as revenue in nature and will be taken into account in computing the amount of farming trade income which, after deduction of costs incurred wholly and exclusively for the purposes of the farming trade, is chargeable to income tax. Where the farming trading activities are undertaken within a company and the subsidy or grant is received by the company, the income will be chargeable to corporation tax.
I have been advised by Revenue that because income from agri-environmental schemes forms part of the normal trading income and taxable profits of farmers, the amount of tax revenue collected from the taxation of income from agri-environment schemes is not separately identifiable.
Tax Reliefs
Questions (354)
Seán Crowe
Question:354. Deputy Seán Crowe asked the Tánaiste and Minister for Finance his plans to add a category to the MED 2 form to allow claims for tax relief for cone beam computed tomography dental imaging. [16921/26]
View answerWritten answers
I am advised by Revenue that section 469 of the Taxes Consolidation Act (“TCA”) 1997 provides for tax relief where an individual proves that he or she has incurred costs in respect of qualifying health expenses. Only “health expenses” incurred in the provision of “health care”, which has been carried out or advised by (in certain circumstances) a “practitioner”, will qualify for tax relief.
Health expenses are defined as “expenses in respect of the provision of health care” and may include, but are not limited to, the following:
• the services of a practitioner,
• diagnostic procedures carried out on the advice of a practitioner,
• maintenance or treatment necessarily incurred in connection with the services of a practitioner or diagnostic procedures carried out on the advice of a practitioner.
The definition of practitioner includes a number of medical professionals, including a person registered in the register established under section 26 of the Dentists Act, 1985.
Section 469 TCA 1997 defines health care as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability”, and specifically excludes “routine dental treatment”. “Routine dental treatment” is defined as “the extraction, scaling and filling of teeth and the provision and repairing of artificial teeth or dentures”.
While non routine dental treatment is not defined in the legislation, Revenue’s interpretation of what is considered to be non “routine dental treatment” is long established and well set out with the list of dental treatments for which relief is allowed outlined in the Form MED 2, linked below.
If the procedure is carried out in the context of ‘dental health care’, to qualify it must be carried out in the provision of “health care” and in the provision of non “routine dental treatment” as set out in guidance and on the Form MED 2. In other words, where ‘cone beam computed tomography dental imaging’ is carried out for the purposes of any of the non routine dental treatments listed in the Form MED 2, the cost of the ‘cone beam computed tomography dental imaging’ would qualify for the relief.
Further guidance on tax relief for qualifying health expenses can be found at the following links:
• Revenue’s Tax and Duty Manual Part 15-01-12 - www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf.
• Website - www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/health-expenses/dental-expenses.aspx
• MED 2 form - www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/documents/med2.pdf.
Tax Data
Questions (355, 356, 357, 358, 359, 360, 361, 362)
Pa Daly
Question:355. Deputy Pa Daly asked the Tánaiste and Minister for Finance the estimated revenue foregone if the VAT rate for electricity was set at 0%, in each of the years 2020 to date, in tabular form. [16993/26]
View answerPa Daly
Question:356. Deputy Pa Daly asked the Tánaiste and Minister for Finance the estimated revenue foregone if the VAT rate for gas was set at 0%, in each of the years 2020 to date, in tabular form. [16994/26]
View answerPa Daly
Question:357. Deputy Pa Daly asked the Tánaiste and Minister for Finance the estimated revenue foregone if the VAT rate for electricity was set at 0% for domestic customers only, in each of the years 2020 to date, in tabular form. [16995/26]
View answerPa Daly
Question:358. Deputy Pa Daly asked the Tánaiste and Minister for Finance the estimated revenue foregone if the VAT rate for gas was set at 0% for domestic customers only, in each of the years 2020 to date, in tabular form. [16996/26]
View answerPa Daly
Question:359. Deputy Pa Daly asked the Tánaiste and Minister for Finance the amount of revenue that has been earned through the VAT on electricity, in each of the years 2015 to date. [16997/26]
View answerPa Daly
Question:360. Deputy Pa Daly asked the Tánaiste and Minister for Finance the amount of revenue that has been earned through the VAT on gas, in each of the years 2015 to date. [16998/26]
View answerPa Daly
Question:361. Deputy Pa Daly asked the Tánaiste and Minister for Finance the amount of revenue that has been earned through the VAT on electricity on domestic bills only, in each of the years 2015 to date. [16999/26]
View answerPa Daly
Question:362. Deputy Pa Daly asked the Tánaiste and Minister for Finance the amount of revenue that has been earned through the VAT on gas on domestic bills only, in each of the years 2015 to date. [17000/26]
View answerWritten answers
I propose to take Questions Nos. 355, 356, 357, 358, 359, 360, 361 and 362 together.
In relation to the Deputy's questions regarding the estimated revenue foregone if the VAT rate for electricity and gas was set at 0% I am advised by Revenue that the VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law is required to comply.
In general, the VAT Directive provides that all goods and services are liable to VAT at the standard rate unless they are exempt from VAT or fall within Annex III of the Directive, in which case lower VAT rates may apply subject to certain rules. On this basis, Ireland applies the second reduced rate, 9%, to the supply of gas for domestic or industrial heating or lighting and electricity since 1 May 2022 and this is currently due to run until 31 December 2030. Prior to 1 May 2022, the second reduced rate of 13.5% applied to these supplies. It is not possible, under the Directive, to apply the zero rate of VAT to the supply of gas or electricity.
In relation to the Deputy's other questions I am informed by Revenue that traders are not required to separately identify the VAT from specific goods and services on their periodic VAT returns. Therefore, it is not possible to provide the VAT collected on the supply of electricity and gas using taxpayer information alone.
However, using Revenue data from electricity and natural gas carbon tax returns, alongside third-party data from the CSO (Personal Consumption Expenditure) and SEAI (Energy Usage), a tentative estimate of VAT collected on the supply of electricity and gas for both domestic customers and VAT-exempt non-residential customers (customers that do not charge VAT on the supply of their exempt goods or services and that cannot reclaim VAT on their purchases or expenses connected with their exempt activities) for the years 2015 to 2025, and a year-to-date estimate for 2026 (January and February), is presented in the table below.
|
VAT Receipts €m |
Electricity |
of which Domestic |
Gas |
of which Domestic |
|
2015 |
330 |
241 |
90 |
72 |
|
2016 |
319 |
233 |
86 |
69 |
|
2017 |
310 |
226 |
85 |
69 |
|
2018 |
342 |
250 |
102 |
83 |
|
2019 |
331 |
242 |
101 |
83 |
|
2020 |
361 |
264 |
101 |
82 |
|
2021 |
409 |
298 |
101 |
82 |
|
2022* |
475 |
347 |
125 |
101 |
|
2023 |
497 |
363 |
171 |
137 |
|
2024 |
401 |
293 |
150 |
120 |
|
2025 |
399 |
290 |
146 |
117 |
|
2026 |
72 |
53 |
38 |
30 |
*VAT was reduced from 13.5% to 9% on May 1st, 2022, for electricity and gas supplies.
Question No. 356 answered with Question No. 355.
Question No. 357 answered with Question No. 355.
Question No. 358 answered with Question No. 355.
Question No. 359 answered with Question No. 355.
Question No. 360 answered with Question No. 355.