Written Answers Nos. 385-404
385. Deputy Emer Currie asked the Tánaiste and Minister for Finance the amount of money it is estimated will be collected from the USC this year; and to provide as good an estimate as possible of the amount that would have been raised had the reductions and changes introduced from 2012 onwards; and 2016 onwards had not been made. [36683/26]
View answerAs the Deputy will be aware, the Universal Social Charge (USC) was designed and incorporated into the Irish taxation system in 2011 to replace the Health and Income Levies. Its primary purpose was to widen the tax base and to provide a steady income to the Exchequer to provide funding for public services.
The USC is an individualised tax, meaning that a person’s liability to the tax is determined on the basis of a person’s own individual income and personal circumstances. It is a more sustainable charge than those it replaced and is applied at a low rate on a wide base, which ensures that it is a stable and sustainable source of revenue for the State.
The USC is projected to total approximately €5.9 billion in 2026. It is important to note that a number of variables have changed over this period, the combination of which makes overall comparisons challenging. For example, the number of taxpayer units has increased from 2.1 million in 2012 to an estimated 3.5 million for 2026, there has been wage growth over this period and as the Deputy has noted there have been significant structural changes to the USC since inception.
All tax policy measures announced in the Budget are set out in the Tax Policy Changes document published on Budget Day. The document provides the estimated costings of the measures on a first year and full year basis, based on the most up to date information at the time when the measure is announced. The document also includes a high-level description of each tax measure.
The Budget 2026 Tax Policy Changes document can be located at the following link:
www.gov.ie/en/department-of-finance/publications/budget-2026-taxation-measures/.
The Tax Policy Changes documents for Budget 2012 to 2025 can be located on the Budget website for each respective year:
www.gov.ie/en/department-of-finance/collections/previous-budgets/.
Revenue maintains a micro-simulation tool, Tax Modeller, in order to estimate the impact to the Exchequer of changes associated with income tax policy. This model uses data from tax returns for the latest year for which data is available for all taxpayer types (the base year data), and the model is structured to estimate tax liabilities in the next Budget year (the target year), by applying various macro-economic parameters such as adjusting for income and population changes in the interim from the base year to the target year.
I am advised by Revenue that the Tax Modeller is not structured to retrospectively estimate liabilities for multiple years and therefore it is not possible to estimate the USC liabilities that would have arisen for each of those years had the policy not been amended. While each change was costed at the time of its introduction, that cost related to the Budget year of its introduction, and the cost in subsequent years would vary depending on the changes in incomes and population in those years.
386. Deputy Conor D. McGuinness asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 2480 of 6 May 2026, how an article released in the media referring to this Parliamentary Question, which appeared in multiple media outlets on 8 May 2026 referencing his reply to this Deputy when this Deputy was not issued with the PQ reply until 11 May 2026. [36883/26]
View answer387. Deputy Conor D. McGuinness asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 2480 of 6 May 2026, when he or his Department briefed a journalist regarding an article released in the media referring this Parliamentary Question. [36884/26]
View answer388. Deputy Conor D. McGuinness asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 2480 of 6 May 2026, whether his special advisers briefed a journalist regarding an article released in the media referring to this Parliamentary Question before 11 May 2026. [36885/26]
View answer389. Deputy Conor D. McGuinness asked the Tánaiste and Minister for Finance his Departmental policy on media briefings relating to Parliamentary Questions. [36886/26]
View answerI propose to take Questions Nos. 386, 387, 388 and 389 together.
My Department does not provide media briefings relating to parliamentary questions. In relation to Dail Question No 2480, my Department’s press office released the answer to the PQ in question in error.
My Department will ensure that this does not happen again.
390. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to significantly increase the €400,000 tax free allowance in inheritance tax in order that a son or daughter can avail of, and that childless couples and individuals be afforded the same rights in respect of a niece or nephew (details supplied); and if he will make a statement on the matter. [37083/26]
View answerCapital Acquisitions Tax (CAT) is a tax which applies to both gifts and inheritances and is charged at a rate of 33%. For CAT purposes, the relationship between the person giving a gift or inheritance and the person who receives it determines the maximum amount, known as the “Group threshold”, below which CAT does not arise. It is important to say that the group thresholds were most recently increased in Budget 2025 as follows:
The Group A threshold, which in general applies where the beneficiary is a child of the disponer, increased to €400,000 from €335,000.
The Group B threshold increased to €40,000 from €32,500. This threshold applies where the beneficiary is a brother, sister, niece, nephew, or lineal ancestor or lineal descendant of the disponer.
The Group C threshold increased to €20,000 from €16,250, with this threshold applying in all other cases.
These increases amounted to an increase of approximately 19.4% on Group A, while Group B and C Thresholds increased by 23%.
As the Deputy will be aware, my officials examined CAT as part of last year's annual Tax Strategy Group exercise. The resultant papers outlined the tax policy considerations for the Government including the background for the different thresholds, as well as the options available to it in forming last year's Budget. They were published in advance of the Budget and are the best means of considering issues such as inheritance tax in an analytical and transparent way. The Tax Strategy Group is not a decision-making body and the papers produced by my Department are simply a list of options and issues to be considered in the Budgetary process. The Tax Strategy Group paper relating to CAT also examined a number of cost modelling exercises, including proposals to amend the Group B threshold parameters which I am aware a number of Deputies have raised in the past year. My officials intend to include an update of this matter in the Tax Strategy Group papers this year.
As demonstrated by that exercise, there is a significant associated cost with further changes to the group thresholds.
I have met with the 'End Discrimination in Inheritance Tax' group who are an advocacy group in relation to this matter, and I have committed to further engagement. I do understand the concerns they have raised, along with the burden of capital taxation.
Finally, the Deputy should note that any further changes to the thresholds and who falls within these thresholds must be considered among various other demands within the overall Budget package, as they have been in the past. In that regard, you should note that the CAT group thresholds are kept under review annually by my officials throughout the Finance Bill cycle.
391. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to urgently address an anomaly that exists with the current taxation system in respect of capital acquisition tax when applied to partners in comparison to married couples (details supplied); and if he will make a statement on the matter. [37098/26]
View answerCapital Acquisitions Tax (CAT) is a beneficiary-orientated tax that is payable by the recipient of a gift or inheritance as opposed to the person providing that gift or inheritance.
For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does not arise. Finance Act 2024 increased each threshold, and the estimated cost was €88 million annually.
The Group A threshold (currently €400,000) applies where the beneficiary is a child of the disponer. For clarity it is useful to note that the definition for children for CAT purposes includes any stepchildren, adopted children or certain foster children. All can avail of the Group A threshold in respect of gifts and inheritances received from that disponer.The Group B threshold (currently €40,000) applies where the beneficiary is a brother, sister, nephew, niece or lineal ancestor or lineal descendant such as a grandchild of the disponer. The Group C threshold (currently €20,000) applies in all other cases.
Where a person receives gifts or inheritances that are in excess of the relevant tax-free threshold, Capital Acquisition Tax at a rate of 33 per cent applies on the excess benefit.
A full tax exemption applies to spouses and civil partners and inheritances between spouses and civil partners are not counted for the purposes of aggregating lifetime inheritances.
As you are aware, where a couple is cohabiting, rather than married or in a civil partnership, each partner is treated for tax purposes as a separate and unconnected individual. The difference in the tax treatment of co-habiting couples is not confined to CAT, and is also a feature of other tax heads, such as income tax.
Therefore, any change in the tax treatment of cohabiting couples in respect of inheritance tax could only be addressed in the broader context of the tax system and future social and legal policy development, bearing in mind the current constitutional requirement to protect the institution of marriage.
Furthermore, a gift or inheritance taken by a qualified cohabitant in accordance with a Court Order made under Part 15 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 is exempt from CAT. Part 15 of that Act provides for a redress scheme whereby court orders can be obtained in certain circumstances in relation to the transfer of property.
A “qualified cohabitant” is a person who has been in a committed and loving relationship with another person for a minimum period of 5 years (or 2 years where they are parents of one or more dependent children), whose relationship has ended due to death or separation and neither of whom was married to and living with another person in 4 of the 5 years immediately prior to the end of the relationship.
Finally, the Deputy should note that any further changes to CAT thresholds and exemptions must be considered among various other demands within the overall Budget package, as they have been in the past. In that regard, you should note that the CAT framework is kept under review annually by Department of Finance officials throughout the Finance Bill cycle.
392. Deputy Emer Currie asked the Tánaiste and Minister for Finance the estimated cost of reducing the VAT on new build homes from 13.5% to 9%; and if he will make a statement on the matter. [37183/26]
View answer393. Deputy Emer Currie asked the Tánaiste and Minister for Finance the estimated cost of removing the VAT on new build homes entirely; and if he will make a statement on the matter. [37185/26]
View answer394. Deputy Emer Currie asked the Tánaiste and Minister for Finance the estimated impact on the average new built cost if the VAT rate was reduced from 13.5% to 9%; and if he will make a statement on the matter. [37187/26]
View answer396. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his Department would consider extending the 9% VAT reduction on new build apartments to new build homes; the estimated cost of such a measure; and if he will make a statement on the matter. [37240/26]
View answerI propose to take Questions Nos. 392, 393, 394 and 396 together.
As the Deputy may be aware, the EU VAT Directive, which Irish VAT law must comply, generally holds that all goods and services are liable for VAT at the standard rate. Where a good or service is included in a list of categories under Annex III of the Directive, a reduced rate or exemption may be applied.
Ireland currently avails of a derogation within the Directive that allows for a VAT rate below the standard to be applied to goods and services not included under Annex III. A key condition of this derogation is that a rate must be set no lower than 12% and cannot be reduced further as it is considered a "parked rate". This has been the basis of the 13.5% rate applying to all construction activity in Ireland.
Since April 2022 it is now possible for Ireland to apply a reduced rate of VAT e.g. a 9% rate to the supply and construction of housing, as part of a social policy, and to the repair and renovation of residential housing (non-residential construction is not within scope of this reduced rate).
In Budget 2026 the VAT rate for the construction and supply of qualifying apartments and apartment blocks was reduced from 13.5% to 9% until end 2030, as part of a social policy to deliver higher density housing. This accords with national housing policy, is targeted at the area where the viability gap is most acute and complements existing national schemes such as the Croí Cónaithe scheme.
A 0% VAT rate may be applied to a maximum of 7 of any of the categories included under Annex III. As Ireland already applies the 0% rate to the maximum number of categories, there is no scope to expand this to the construction of new housing.
The estimated annual cost for applying a 9% VAT rate to the construction of non-apartment housing is €635 million. There is no expectation that any VAT reduction to the construction of non-apartment housing would benefit consumers as developers could increase the base price of houses to increase their profit without reducing prices for consumers.
Given the centrality of housing to the achievement of Government’s wider societal and economic goals, the Department of Finance closely monitors all aspects of the housing market including building activity, the labour market, costs and prices.
395. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance if his Department has any usage policy on or if it sanctions for official purposes the use of messaging apps (details supplied); and if he will make a statement on the matter. [37201/26]
View answerI wish to advise the Deputy that my Department has an “Installation and use of WhatsApp as a staff safety measure” policy that states that WhatsApp and other private messaging services should not be used for official business as per Circular 09/2019. It expands on responsibilities where such services are used, to ensure all records of official business are transferred to official systems. This policy also outlines the specific purpose for allowing the installation of ‘WhatsApp’ on work phones for business continuity purposes.
I trust this clarifies the matter for the Deputy.
397. Deputy John Connolly asked the Tánaiste and Minister for Finance whether his Department or the Revenue Commissioners maintain aggregate data, or will estimate, the total amount of income tax recouped by the Exchequer from carer's allowance and carer's benefit payments since the introduction of real time data sharing and PAYE collection with the Department of Social Protection on 1 January 2026; to clarify the administrative or technical barriers that prevent the compilation of such figures if they are not currently available (details supplied); and if he will make a statement on the matter. [37246/26]
View answerCarers 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.
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.
I am advised by Revenue that income tax liabilities are assessed in the round and are not calculated separately for each source of income. Various income sources are added together to arrive at a gross income, and then reliefs and deductions are applied to arrive at a taxable income. The various tax rates are then applied to the taxable income figure, having account of their standard rate cut off point, to arrive at a gross liability. Finally, tax credits are deducted from this gross liability to arrive at the net liability, which is the final liability owed. Based on how the income tax system operates, as outlined above, it is not possible to identify a net tax liability associated with one component of income.
As previously noted, the sharing of data on recipients of Carer’s Allowance and Carer’s Benefit by the DSP only commenced on 1 January 2026. Therefore, it is not currently possible to estimate the amount of tax that will be collected in respect of these payments as this will depend on the recipients’ total income and their total tax credits and reliefs for the tax year, which will not be known until the year has concluded and taxpayers are given the opportunity to confirm their incomes, reliefs and credits by way of filing their income tax return.
398. Deputy Joe Neville asked the Tánaiste and Minister for Finance if the new Irish for Finance Strategy will include specific measures and new structures to prioritise the competitiveness of the Irish funds industry; and if he will make a statement on the matter. [37280/26]
View answerGovernment recognises the importance of the sector to the international financial services sector in Ireland. In October 2024 ‘Funds Sector 2030: A Framework for Open, Resilient & Developing Markets’, also known as the Funds Review, was published. It was a wide-ranging review which included 42 recommendations across a wide range of areas to support growth in the funds and asset management sector.
An Implementation Plan was published in October 2025, as committed to in the Programme for Government. At the time of publication, thirty of the recommendations were either complete, on a path to completion or progressing including completion of substantive recommendations on Exchange-Traded Funds ETFs and the AIF Rulebook, both by the Central Bank. An amendment was also made in Finance Act 2025 to support the growth of private assets through Investment Limited Partnerships.
In line with a further recommendation, the first annual savings and investment forum was held on 31 March 2026.
Eleven recommendations remain under consideration, including four related to retail investment tax which will take account of developments at EU level.
These four recommendations are being considered as part of the work underway to prepare a roadmap for the taxation of retail investment. This roadmap, which is a Budget 2026 commitment, will set out a proposed approach to simplify and adapt the tax framework to encourage retail investment, and is expected to be published in the coming months. Ahead of the roadmap, Finance Act 2025 reduced the rate of taxation that applies to Irish and equivalent offshore funds and Irish and foreign life assurance products from 41 per cent to 38 per cent from 1 January 2026. This change also applies to investments in ETFs that are taxed under these regimes.
A key aspect of the roadmap is the development of a new Irish investment account that aims to reduce the complexities related to retail investment taxation and allows Irish people to grow their savings more efficiently. The aim is to legislate for the framework in 2026 and to allow market participants to offer accounts from 2027. The funds and asset management sector will be a key partner in growing retail investment.
Ireland for Finance is a whole-of-Government strategy for the development of the international financial services sector in Ireland. While the new Ireland for Finance strategy is still under development, ambitions of the strategy will be for Ireland to:
• Remain a competitive and trusted global international financial services centre;
• Have capacity to scale and attract expertise to enable economic growth in EU;
• Leverage technological capability to support digital transformation; and
• Develop and deepen links with domestic businesses and citizens.
These ambitions will be delivered through enhanced competitiveness in the form of predictable and pro-enterprise policy; simplification and modernisation of the legislative regime; through sectoral and thematic focus on high-impact areas; as well as by focusing on innovation. Development of skills and ensuring a strong talent pipeline remain key enablers of our ambitions.
My officials and I are working towards publishing the strategy before the end of June 2026.
399. Deputy Joe Neville asked the Tánaiste and Minister for Finance f his Department has reviewed the need to update the ICAV Act to facilitate tokenisation and to support the digital transformation of the funds sector; and if he will make a statement on the matter. [37281/26]
View answerTokenisation, the process whereby an underlying asset or pool of assets, tangible or intangible, is converted into digital “tokens” that act as its proxy – could fundamentally reform how capital markets operate, enabling real-time trades; increasing transparency and liquidity; expediting clearing and ultimately providing for atomic settlement.
The Funds Sector 2030 Report included a recommendation that industry should continue to engage with the Central Bank of Ireland and the Department of Finance, as necessary “with a view to mapping out a pathway for adoption of tokenisation”.
The Department fully support and encourage the work that industry has undertaken to assess what can be done within the current legislative and regulatory frameworks.
Officials from my Department are considering submissions from industry regarding proposed changes to the current legislative framework.
As part of the Saving and Investment Union (SIU) strategy, the European Commission has published the Market Integration and Supervision Package (MISP). This package will amend 18 pieces of existing EU financial services legislation across trading, clearing, settlement and assets management.
Amending the DLT framework among other related measures forms part of the MISP proposal which seeks to turn the use of DLT in capital markets from a limited “sandbox” into something that can be scaled across the single market, The DLT Pilot Regime is being amended so that tokenised securities can be issued, traded, and settled at meaningful scale. Other changes amend existing EU financial services legislation, making them technologically neutral, allowing for the use of DLT and other technologies. This proposal is currently under negotiation at EU level.
In March this year, the Central Bank published a Discussion Paper on tokenisation. Submissions on the discussion paper are invited by the Central Bank by 5 June 2026. The Central Bank intends to publish a feedback statement following the consultation period. My officials will continue to engage closely with the Central Bank on the matter.
400. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the mechanisms currently being used by the Central Bank of Ireland to monitor compliance with the updated Consumer Protection Code mandating the release of property title deeds within 10 working days; the number of breach reports or consumer complaints recorded against retail credit institutions regarding title deed delays since its introduction; the enforcement penalties applied to non-compliant firms; and if he will make a statement on the matter. [37363/26]
View answerFollowing a 12-month implementation period, the revised Consumer Protection Code 2025 (the Code) took effect on 24 March 2026.
The Code contains provisions which set out the timeframe under which title deeds need to be produced by a regulated entity to personal consumers’ legal representatives.
The Central Bank (the Bank) advises that, as part of it’s supervisory and consumer protection work, it continually monitors adherence to the Code and in relation to the specific provision relating to the provision of title deeds, the Bank further advises that it has not been made aware of any issues regarding the mandate for regulated entities to provide property title deeds within ten working days of receiving a valid request.
More generally in relation to the Bank's sanctioning framework, under its Administrative Sanctions Procedure the Bank may carry out investigations and inquiries and it may impose sanctions if it determines that firms or individuals have committed a prescribed contravention, such as a breach of a designated enactment or a code.
It can also be noted that if a personal consumer is not satisfied with how a regulated firm is dealing with them they can make a complaint directly to the regulated firm. If a consumer is not satisfied with that response, the person may then refer the complaint to the Financial Services and Pensions Ombudsman (FSPO).
401. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the amount of tax received on all fuel and energy, including electricity, in each of the past ten years. [37388/26]
View answerI am advised by Revenue that total receipts from Mineral Oil Tax (MOT), Solid Fuel Carbon Tax (SFCT), Natural Gas Carbon Tax (NGCT), Electricity Tax, together with an estimate of VAT receipts from fuel and energy products, in each of the past ten years is shown in the below table.
In relation to VAT, I am further advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns. Therefore, it is not possible to provide the VAT yield on all fuel and energy related products and services using taxpayer information alone. However, using Revenue and third-party data sources, a tentative estimate of the VAT generated on fuel and energy products can be provided.
|
Year |
MOT €m |
SFCT €m |
NGCT €m |
Electricity Tax €m |
Estimated VAT €m |
Total €m |
|
2025 |
3,108.7 |
18.9 |
137.6 |
5.2 |
1,434.0 |
4,704.4 |
|
2024 |
2,889.1 |
21.5 |
125.2 |
5.4 |
1,474.0 |
4,515.2 |
|
2023 |
2,375.2 |
19.2 |
107.2 |
4.2 |
1,510.0 |
4,015.8 |
|
2022 |
2,220.9 |
25.9 |
94.5 |
3.5 |
1,566.0 |
3,910.8 |
|
2021 |
2,467.2 |
27.9 |
83.3 |
5.2 |
1,209.0 |
3,792.6 |
|
2020 |
2,219.8 |
23.8 |
65.0 |
2.1 |
1,038.0 |
3,348.7 |
|
2019 |
2,524.3 |
20.1 |
50.4 |
2.3 |
1,162.0 |
3,759.1 |
|
2018 |
2,519.1 |
25.3 |
50.0 |
2.5 |
1,193.0 |
3,789.9 |
|
2017 |
2,408.4 |
19.1 |
54.1 |
3.6 |
1,131.0 |
3,616.2 |
|
2016 |
2,518.5 |
24.4 |
55.8 |
4.6 |
1,113.0 |
3,716.3 |
I am further advised by Revenue that a breakdown of excise receipts for 2024 and prior years is available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/receipts-volume-and-price/excise-receipts-commodity.aspx.
As the Deputy will be aware, schemes such as the VAT deduction scheme, the double income tax relief scheme and the Diesel Rebate Scheme mean that a significant portion of revenue raised from taxation of fuels is repaid to economic operators who are availing of these schemes.
402. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance to address matters in the context of the forthcoming Tax Appeals and Fiscal Responsibility (Amendment) Bill 2024 (details supplied); and if he will make a statement on the matter. [37412/26]
View answerI am informed by the Revenue Commissioners that their governance framework, which is published on its website, is underpinned by an integrated and multilevel process that provides assurance and oversight on governance arrangements. It comprises both internal and external audit and scrutiny functions. Internal assurance oversight is provided primarily through an independent Audit Committee, the Risk Management Committee and the Management Advisory Committee at Assistant Secretary level. External oversight primarily provided by the Comptroller and Auditor General (C&AG), who has a full-time presence in Revenue, and the Oireachtas Public Accounts Committee.
The Revenue Commissioners are established under statute as Ireland’s tax and customs administration and operate within a well-defined governance, accountability and oversight framework. A core principle of that framework is Revenue’s statutory independence in the administration of tax and customs law in individual cases, as provided for in section 101 of the Ministers and Secretaries (Amendment) Act 2011. This independence is essential to the integrity of the tax system and so the provision ensures that neither article 9 of the Revenue Commissioners Order 1923 nor section 9(3) of the Ministers and Secretaries Act 1924, which relate to Ministerial responsibilities and controls, apply to Revenue when performing its functions under tax and customs legislation.
The Chairman of the Revenue Commissioners is the Accounting Officer and the Head of Office under the Public Service Management Act 1997 and is responsible for the system of internal control, risk management and governance. The Chairman provides an annual statement, along with supporting information, confirming the effectiveness of Revenue’s system of internal control and, under the provisions of section 3(7) of the Comptroller and Auditor General (Amendment) Act 1993, presents an audited account of the receipt of revenue of the State collected by Revenue annually. Maintaining the system of internal financial controls is a continuous process and its effectiveness is kept under ongoing review.
Although Revenue has statutory responsibility for performing its functions, its independence does not, extend to the overall administration of taxation and customs systems or Civil Service regulations. In these respects, Revenue formally reports to me, as Minister for Finance, including in relation to progress against corporate priorities and the overarching Statement of Strategy. With that said, section 851A of the Taxes Consolidation Act 1997, which formalises taxpayer confidentiality, means there are only very limited and specific circumstances in which taxpayer information can be shared with my Department or, for example, the Public Accounts Committee or the Joint Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach.
Additionally, tax assessments operate primarily on a self-assessment basis. Where a taxpayer disagrees with a Revenue assessment, decision or determination, they have a statutory right of appeal to the independent Tax Appeals Commission (TAC) and, on a point of law, to the High Court. The TAC is an independent statutory body whose main role is to adjudicate, hear and determine appeals against decisions and determinations of Revenue concerning taxes and duties. Every taxpayer is advised of their right of appeal to the TAC in relation to an assessment, decision or determination of Revenue and provided with contact information for the TAC accordingly.
Revenue also has separate procedures in place for matters taxpayers wish to raise that fall outside the remit of the TAC. For example, it operates a formal customer complaints and review procedure, including the option of an independent external review. Aggregate statistics on complaints and independent reviews are published annually in Revenue’s Annual Report, which is also available on its website. A summary of Internal and External Reviews received from 2015 to 2025, and the outcomes of same, has been provided by Revenue in the table below. I am advised that it is not possible to isolate reviews that specifically relate to complaints about Revenue staff as that information is not required by Revenue to administer the process.
|
Year Received |
2015 |
2015 |
2016 |
2016 |
2017 |
2017 |
2018 |
2018 |
2019 |
2019 |
2020 |
2020 |
|
|
Internal |
External |
Internal |
External |
Internal |
External |
Internal |
External |
Internal |
External |
Internal |
External |
|
Carried Forward |
0 |
3 |
0 |
7 |
1 |
6 |
1 |
8 |
0 |
5 |
2 |
5 |
|
Received |
1 |
17 |
1 |
12 |
2 |
15 |
1 |
12 |
2 |
11 |
0 |
15 |
|
Finalised |
1 |
13 |
0 |
13 |
2 |
13 |
2 |
15 |
0 |
11 |
2 |
14 |
|
In Favour of Taxpayer |
0 |
2 |
0 |
0 |
0 |
2 |
0 |
1 |
0 |
0 |
0 |
0 |
|
Against Taxpayer |
1 |
9 |
0 |
12 |
2 |
6 |
1 |
12 |
0 |
8 |
1 |
9 |
|
Revised |
0 |
2 |
0 |
1 |
0 |
4 |
0 |
0 |
0 |
1 |
1 |
2 |
|
Withdrawn or agreed prior to being sent to reviewers |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
0 |
2 |
0 |
2 |
|
Year Received |
2021 |
2021 |
2022 |
2022 |
2023 |
2023 |
2024 |
2024 |
2025 |
2025 |
|
|
Internal |
External |
Internal |
External |
Internal |
External |
Internal |
External |
Internal |
External |
|
Carried Forward |
0 |
6 |
2 |
6 |
1 |
3 |
0 |
2 |
0 |
1 |
|
Received |
5 |
17 |
2 |
17 |
1 |
11 |
0 |
12 |
0 |
9 |
|
Finalised |
3 |
17 |
3 |
20 |
2 |
12 |
0 |
13 |
0 |
8 |
|
In Favour of Taxpayer |
0 |
3 |
0 |
1 |
0 |
1 |
0 |
2 |
0 |
0 |
|
Against Taxpayer |
2 |
13 |
3 |
17 |
2 |
11 |
0 |
11 |
0 |
7 |
|
Revised |
0 |
1 |
0 |
1 |
0 |
0 |
0 |
0 |
0 |
1 |
|
Withdrawn or agreed prior to being sent to reviewers |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
In addition to Revenue’s Complaints and Review Procedures, taxpayers can also make a complaint to the Office of the Ombudsman if they are not satisfied with the outcome of their interactions with Revenue. The Office of the Ombudsman has indicated that before a taxpayer makes a complaint to their office that they must complain directly to the public body concerned. A summary of the number of complaints raised with the Ombudsman and their outcomes has been provided by Revenue in the table below:
|
Year/Status |
2015 |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
|
Upheld |
10 |
8 |
3 |
9 |
16 |
14 |
4 |
4 |
11 |
8 |
6 |
|
Partially Upheld |
0 |
2 |
1 |
0 |
0 |
2 |
2 |
0 |
0 |
0 |
0 |
|
Not Upheld |
29 |
22 |
14 |
21 |
16 |
11 |
12 |
14 |
11 |
9 |
7 |
|
Assistance Provided |
12 |
8 |
2 |
2 |
5 |
8 |
6 |
2 |
3 |
7 |
2 |
|
Discontinued - Withdrawn |
9 |
17 |
7 |
14 |
4 |
2 |
1 |
3 |
1 |
0 |
1 |
|
Discontinued - Premature |
73 |
35 |
29 |
43 |
1 |
0 |
0 |
0 |
0 |
1 |
0 |
|
Outside Remit |
4 |
4 |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Separately, Revenue is subject to the Protected Disclosures Act 2014 (as amended) and is required to maintain procedures for the receipt and handling of protected disclosures. It has internal reporting channels and procedures in place for both current and former staff who wish to make a protected disclosure that relates to potential wrongdoing, occurring within Revenue, which came to their attention in the course of their work. All disclosures received are assessed by its Protected Disclosures Group. This assessment informs the nature of the follow up procedures required to determine, with certainty, as to whether a relevant wrongdoing has occurred and, where a wrongdoing has occurred, what remedial actions are required. A summary of Internal Protected Disclosures received from 2015 to 2025 has been provided by Revenue in the table below. While the majority of these reports are assessed as not meeting the criteria, as set out in the Act, to be regarded as a protected disclosure, the matters raised may be referred on to other, more appropriate, Human Resources procedures i.e. Dignity at Work, grievance, etc. It is also the case that the assessment of an internal report, may identify opportunities for Revenue to further strengthen controls and/or procedures, as needed.
|
Year |
Internal Reports |
Outcome |
|
2015 |
0 |
N/A |
|
2016 |
0 |
N/A |
|
2017 |
0 |
N/A |
|
2018 |
0 |
N/A |
|
2019 |
1 |
1 Closed. No prima facie evidence of a relevant wrongdoing under the Act and, as such, did not meet the criteria to be regarded as a protected disclosure. |
|
2020 |
1 |
1 Closed. No prima facie evidence of a relevant wrongdoing under the Act and, as such, did not meet the criteria to be regarded as a protected disclosure. |
|
2021 |
2 |
2 Closed. No prima facie evidence of a relevant wrongdoing under the Act and, as such, did not meet the criteria to be regarded as a protected disclosure. |
|
2022 |
1 |
1 Closed. Assessment identified the potential for a wrongdoing to occur, however there was no evidence one had occurred. Strengthened procedures put in place. |
|
2023 |
4 |
4 Closed. No prima facie evidence of a relevant wrongdoing under the Act and, as such, did not meet the criteria to be regarded as a protected disclosure. |
|
2024 |
5 |
5 Closed. No prima facie evidence of a relevant wrongdoing under the Act and, as such, did not meet the criteria to be regarded as a protected disclosure. |
|
2025 |
4 |
2 Closed. No prima facie evidence of a relevant wrongdoing under the Act and, as such, did not meet the criteria to be regarded as a protected disclosure. 2 Ongoing |
External protected disclosures are reports made by workers who are employed by a business, individual or organisation other than Revenue, that contain information about potential wrongdoing related to tax, duty or customs controls. Revenue’s Director of Internal Audit is a prescribed person under the Act to receive such information. In line with the Act, Revenue publishes on its website an annual report setting out the number of protected disclosures received and the actions taken.
Matters of governance, risk or potential wrongdoing may be escalated to the Revenue Board in accordance with good governance practice. The Chairman as Accounting Officer and Administrative Head of Revenue, has overall responsibility for ensuring appropriate investigation, remedial action and accountability within Revenue. This includes authority in specified matters relating to disciplinary sanction, up to and including the dismissal of staff members.
In light of these statutory arrangements, published oversight mechanisms and independent appeal and review structures, I am satisfied that robust systems are in place to protect taxpayers and to ensure accountability and oversight within Revenue. As a body under the aegis of the Minister for Finance, Revenue provides regular assurances to my Department in relation to its governance and control framework through established accountability processes and I would expect that any credible allegation of serious wrongdoing would be addressed in accordance with law and proper governance procedures.\
It is unclear from the Deputy's question specifically which matters he wishes to be addressed in the Finance (Tax Appeals and Fiscal Responsibility) Bill 2025 and so I cannot definitively say that they will or will not be addressed, however, he is welcome to contact my Department directly should he wish to provide further context and proposals in respect of same.
403. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to immediately review and expand the applicable area for the Living City Initiative in Cork city. [37439/26]
View answerThe Living City Initiative (LCI) is a targeted measure which is aimed at areas in urgent need of regeneration. It is provided for under sections 372AAA to 372AAE of the Taxes Consolidation Act 1997.
The scheme offers income or corporation tax relief for qualifying expenditure incurred in the refurbishment and conversion of qualifying residential and commercial buildings located within ‘Special Regeneration Areas' (SRAs) in cities and Regional Centres.
According to the criteria for the designation of SRAs, SRAs should be inner city/central town areas where there is above average unemployment and which demonstrate clear evidence of neglect, dereliction and under-use. Areas which are generally regarded as affluent, have high occupancy rates and which do not require regeneration should not be included in the SRAs.
Budget 2026 announced a number of enhancements to the LCI, with the changes provided for in Finance Act 2025. Firstly, it has been extended to the end of 2030, and secondly, it is now available to residential properties built before 1975 (instead of 1915, as previously). Furthermore, if the work is carried out by an enterprise, the maximum relief available has been increased from €200,000 to €300,000. It was also announced that the scheme would be extended to the five Regional Centres as set out in the National Planning Framework: Athlone, Drogheda, Dundalk, Letterkenny and Sligo.
The SRAs were designated having regard to the relevant criteria and following consultation with the relevant local authority, and independent reviews by third party advisers. The designations were made in 2015 in respect of the cities of Cork, Dublin, Galway, Kilkenny, Limerick and Waterford and, most recently, in April 2026 in respect of the Regional Centres of Athlone, Drogheda, Dundalk, Letterkenny and Sligo.
As with all taxation matters these are kept under review as part of the budgetary process.
404. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the number of additional staff employed or that will be employed by his Department directly or under contract for the purposes of Ireland’s presidency of the Council of the European Union in 2026. [37452/26]
View answerI wish to inform the Deputy that my department has employed an additional 16 staff (four of whom are on secondment in rather than directly employed) to support Ireland’s Presidency of the Council of the European Union in 2026.
