Dáil Éireann Debate, Tuesday - 26 May 2026
483. Deputy Emer Currie asked the Tánaiste and Minister for Finance if consideration will be given to personal income tax breaks for families on ICT equipment purchased for school use; and if he will make a statement on the matter. [40205/26]
View answerI understand that the question relates to the possibility of income tax relief being available to parents or guardians who purchase ICT equipment for use in school work for their school-going children.
As I advised the Deputy in my reply to question 12580 of 17 February last 2026, in line with best practice, and as with all proposals for the introduction of new tax measures or the amendment of existing tax reliefs, the proposal should be assessed in accordance with the Department of Finance Tax Expenditure Guidelines. The guidelines make clear the importance that any policy proposal which involves tax expenditures should only occur in limited circumstances where there are demonstrable market failures and where a tax-based incentive is more efficient than a direct expenditure intervention.
As the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances.
