Written Answers Nos. 179-198
179. Deputy Louis O'Hara asked the Minister for Transport to provide an update on the development of a vehicle adaptation scheme; the eligibility criteria being considered as part of the development of this scheme; whether applicants who suffer from loss of sight or hearing will be included in the scheme; and if he will make a statement on the matter. [53717/26]
View answerOver the past twelve months, the Department has made significant progress towards the implementation of the Vehicle Adaptation Scheme (VAS). Through extensive stakeholder engagement and consultation, the Department has established the key principles and parameters underpinning the Scheme. This has facilitated the development of a high-level framework for its operation, including the criteria that will govern eligibility.
In line with the social model of disability, the VAS will be based on an individual's needs, rather than characteristics. Accordingly, eligibility will extend to drivers and passengers who require assistance to enter, exit or operate a vehicle, rather than being linked to any particular medical condition or disability.
Subject to timely Government approval and the completion of the necessary preparatory work, it is possible that the VAS will open for applications in Q1 2027.
180. Deputy Cormac Devlin asked the Minister for Transport the steps being taken to independently oversee and monitor the privacy use of cameras (details supplied); and if he will make a statement on the matter. [53726/26]
View answer181. Deputy Cormac Devlin asked the Minister for Transport to provide details of cameras that are publicly accessible and viewable across Dublin from an organisation (details supplied); and if he will make a statement on the matter. [53727/26]
View answerI propose to take Questions Nos. 180 and 181 together.
As Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the operation and management of individual national roads is a matter for Transport Infrastructure Ireland (TII), in conjunction with the local authorities concerned. This is also subject to the Infrastructure Guidelines and the necessary statutory approvals. In this context, TII is best placed to advise you in relation to Transport Infrastructure Ireland (TII) Traffic Management Cameras on the N11.
Noting the above position, I have referred your question to TII for a direct reply. Please advise my private office if you do not receive a reply within 10 working days.
182. Deputy Rory Hearne asked the Tánaiste and Minister for Finance the number of people currently availing of the rent-a-room relief scheme; and if he will make a statement on the matter. [53537/26]
View answer219. Deputy Rory Hearne asked the Tánaiste and Minister for Finance the number of people currently availing of the rent-a-room relief scheme; and if he will make a statement on the matter. [53544/26]
View answerI propose to take Questions Nos. 182 and 219 together.
Rent-a-Room relief, which is provided for in section 216A Taxes Consolidation Act 1997 (TCA), was introduced in Finance Act 2001 with the aim of increasing the availability of rented residential accommodation.
The relief acts as an incentive to encourage individuals to let rooms in their principal private residence as residential accommodation in order to bring about an increase in the availability of rental accommodation.
In accordance with section 216A TCA, an individual who lets a room or rooms in their sole or main residence as residential accommodation may be exempt from income tax, PRSI and USC in respect of income from the letting where the aggregate of the gross rents and any sums for meals or other services supplied with the letting does not exceed the threshold at present of €14,000 per year. Although the income is exempt it must be included in the individual’s tax return for the year in question.
Further details in respect of rent-a-room relief can be found in Tax and Duty Manual Part 07-01-32 on the Revenue's website at: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-07/07-01-32.pdf
I am advised by Revenue that the number of taxpayer units who availed of rent-a-room relief is available in Revenue’s Cost of Tax Expenditures publication, which can be found on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx. The number of taxpayer units who availed of the ‘Rent-a-Room Relief’ up to and including 2024 is as set out in the following table.
Table: Rent-a-Room Claimants (Taxpayer Units)
|
Year |
Claimants (Taxpayer Units*) |
|
2024 |
18,180 |
|
2023 |
16,580 |
|
2022 |
14,180 |
|
2021 |
10,730 |
|
2020 |
9,310 |
*A "taxpayer unit" refers to individuals except in the case of couples who are jointly assessed, in which case the couple are counted as one taxpayer unit. The most recent year for which data in relation to the Rent-a-Room Relief is available is 2024, the deadline for the filing of self-assessed income tax returns in relation to 2025 is November 2026.
183. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance if he has sought EU funding to cover the cost of purchasing additional backscatter vans for the Revenue Commissioners. [52650/26]
View answerI am advised that Revenue is committed to targeting the illegal importation and exportation of prohibited and restricted goods and it implements a range of measures to identify and target illegal smuggling, including duty free tobacco and alcohol in excess of duty-free allowances, and where possible, prosecuting those involved. Revenue’s approach involves the use of analytics and detection technologies and ensuring the optimum deployment of resources on a risk-focused basis. In that context, I understand that operational requirements and arrangements regarding the deployment and use of detection technology and resources, including x-ray scanners and detector dog teams, are kept under regular review by Revenue having regard to ongoing risk assessment of smuggling and criminal activities and evolving operational needs.
I am informed that the suite of X-ray scanners available to officers at the main points of entry, range from hand-held scanning devices to scan small packages, baggage scanners for the scanning of passenger luggage and parcels and mobile scanners to scan vehicles and containers. Revenue’s X-ray container scanning capacity of three mobile container units and its backscatter van allows for the deployment to any port or other relevant location, such as warehouses, throughout the country, having regard to risk and operational needs.
In addition to this, as part of the redevelopment of Rosslare Europort, a new high energy X-ray gantry system was deployed in October 2025. This is the first high energy X-ray gantry system to be deployed in the State and will be used to scan containerised freight and vehicles as required.
Revenue sought and received funding to procure a specialised backscatter van in 2026. This is in addition to the current backscatter van based in Dublin Port. A backscatter van is a low power X-ray scanner mounted in a standard van that is used to scan vehicles, trailers and other light vehicles.
I am advised that Revenue do not presently see a need for additional mobile x-ray scanners or backscatter vans. However, Revenue’s operational requirements are kept under continuous review.
184. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the number and the cost of disposal, of nitrous oxide canisters seized by the Revenue Commissioners in 2025 to date in 2026, in tabular form; and if he has consulted with the Minister for Environment, Climate and Communications in respect of managing discarded nitrous oxide canisters in the context of the National Hazardous Waste Management Plan (details supplied). [52661/26]
View answerI am advised by Revenue that nitrous oxide is not a prohibited substance and has a number of legitimate uses, for example it is legitimately used in the food industry. However, in instances where Revenue has reasonable grounds to believe that the importation of nitrous oxide is not for legitimate purposes and is intended for human consumption as a psychoactive substance, Revenue has the power to detain and seize nitrous oxide in accordance with the Criminal Justice (Psychoactive Substances) Act 2010.
The following table outlines the number disposed and cost of disposal of nitrous oxide from 2025 to 10th July 2026:
|
Year |
Volumes Disposed |
Spend (incl. VAT) |
|
2025 |
96,500 ampules, 50,862 large cannisters |
€2,053,328 |
|
2026 |
48,400 ampules, 47,682 large cannisters |
€613,745 |
|
Total |
144,900 ampules, 98,544 large cannisters |
€2,667,073 |
I am further advised that Revenue contracts a 3rd party waste disposal company to handle and dispose of this material. The company involved would have all the relevant waste disposal certifications applicable to handing nitrous oxide in accordance with regulations.
185. Deputy Sean Fleming asked the Tánaiste and Minister for Finance to outline if tax is payable on wedding gifts received, in terms of cash or non-cash gifts, in respect of income tax, capital gains tax, gift tax or other taxes; and if he will make a statement on the matter. [52737/26]
View answerI am advised by Revenue that the tax treatment of a wedding gift will depend on the particular facts and circumstances of the gift, including the nature of the asset transferred, the relationship between the donor and recipient and the value of the gift.
Income Tax
In general, a wedding gift would not give rise to any income tax consequences. However, where a receipt, whether monetary or non-monetary, is received in connection with the provision of a service, the receipt will be treated as income for the provision of the related service and would be chargeable to tax.
Capital Acquisitions Tax (CAT)
I am advised by Revenue that a wedding gift does not benefit from any specific exemption under the Capital Acquisitions Tax Consolidation Act (CATCA) 2003 and is therefore subject to the ordinary CAT rules applicable to gifts.
There are three Group thresholds which determine the maximum amount below which a charge to CAT does not arise.
• Group A threshold (currently €400,000) applies, inter alia, where the beneficiary is a child (including an adopted child, stepchild and certain foster children) of the disponer.
• Group B threshold (currently €40,000) applies where the beneficiary is a brother, sister, nephew, niece or lineal ancestor or lineal descendant of the disponer.
• Group C threshold (currently €20,000) applies in all other cases.
The value of taxable gifts and inheritances previously received within the relevant group since 5 December 1991 is taken into account in determining whether the applicable threshold has been exceeded. A CAT liability will arise only where the aggregate taxable benefits exceed the relevant tax-free threshold applicable to the beneficiary.
In addition to the thresholds set out above, a person may receive gifts up to the value of €3,000 from any person in any calendar year without having to pay CAT. Accordingly, where a wedding gift exceeds €3,000, the excess will be a taxable gift. Whether CAT arises will depend on the relationship between the person making the gift and the person receiving it and the relevant CAT Group threshold available to the beneficiary.
Capital Gains Tax
Capital Gains Tax (CGT) may arise in respect of chargeable gains accruing on the disposal of an asset; a transfer of an asset by way of gift is considered the disposal of the asset for CGT purposes. Generally, all types of property are considered assets for CGT purposes other than the currency of the State. As such, should the wedding gift comprise a cash gift denominated in Euro, it will not be considered the disposal of an asset for CGT purposes. Should the gift comprise of any other form of property, CGT may be due on the disposal of same by the person making the gift if a chargeable gain arises.
The facts and circumstances of each disposal will determine the amount of CGT, if any, due on foot of a disposal of an asset by way of gift, including the availability of any exemptions or reliefs from CGT which may arise in the context of each specific disposal.
Should a charge to CAT arise on the wedding gift, any CGT paid by the donor may be credited against the CAT liability arising on the recipient. The credit will be withdrawn where the property comprising the gift is disposed of within two years. Further guidance on this credit is published on the Revenue website at: www.revenue.ie/en/gains-gifts-and-inheritance/credits-you-can-claim-against-cat/credit-for-capital-gains-tax-cgt.aspx
186. Deputy Ann Graves asked the Tánaiste and Minister for Finance whether he agrees that the introduction of a tax stamp system for vaping products could assist in the enforcement of the e-liquid products tax and in tackling the illicit vape market; and if he will make a statement on the matter. [52765/26]
View answerIreland currently operates a tax stamp system in accordance with section 73 of the Finance Act 2005, as amended, in respect of two specified tobacco products: cigarettes and roll-your-own tobacco. The taxation of tobacco products generally (including cigarettes and roll-your-own) is harmonised across the EU, which makes the products subject to the strict EU-wide control and movement regime. The Excise Movement and Control System (EMCS) is an EU-wide system, administered by national tax authorities, under which the movement of excisable products is tightly controlled through authorised tax warehouses with duty suspension arrangements. Excise liability arises when such products are released for consumption. The operation of Ireland’s tax stamp for cigarettes and roll-your-own tobacco is closely linked to the operation of EMCS for these products.
At present, there is no EU-wide harmonised taxing regime for e-liquid products. Therefore, many Member States, including Ireland, have introduced their own national excise on these products for health policy reasons. As a non-harmonised national excise, Ireland’s operation of E-Liquid Products Tax (EPT) has to be compatible with EU Single Market rules. Consequently, e-liquid products entering the State from other EU Member States or from Northern Ireland cannot be subject to the type of cross-border movement controls that are integral to the regime for the existing EU-harmonised excises, such as tobacco tax.
During the design of EPT, consideration was given by my Department and by Revenue to the appropriate charging point for the tax. Approaches to other Irish excises and similar taxes in other jurisdictions were considered. It was concluded that charging EPT at the point of first supply in the State is the most appropriate approach.
An alternative model of a ‘released for consumption’ approach to charging EPT would require the development and operation of a complex national (non-EMCS) system of tax warehousing and control. Such a system could only have very limited effectiveness in a non-harmonised regime – given that the system could only operate on a national basis and without recourse to cross-border controls – and the cost of setting up and operating such a system could not be justified given such limitations on its potential effectiveness. In these circumstances, the introduction of a tax stamp would not be a useful tool in securing the collection of EPT.
The Deputy will be aware that in July 2025, the EU Commission published its proposed recast of the Tobacco Taxation Directive. Among other changes, the proposal involves introducing harmonised taxation of e-liquid products across the EU and bringing these products within the scope of EMCS, which will ensure the movements of e-liquid products into and within the Union will be recorded and monitored. My Department, with support from Revenue, has been actively engaged in negotiations on these proposals at EU Council.
The Deputy has also referred to the illicit vape market. She may wish to note that, whereas my Department and Revenue deal with taxation matters, Policy and legislation regarding e-liquid and e-cigarette products generally, including regulation of their content, and of their sale and promotion is dealt, with by my colleague the Minister for Health and her Department, and enforced principally through the network of Environmental Health Officers operating under the Health Service Executive.
187. Deputy Ann Graves asked the Tánaiste and Minister for Finance the number of Revenue staff assigned to compliance and enforcement activities relating to the e-liquid products tax as of 30 June 2026; the number that was assigned to such activities upon commencement of the tax on 1 November 2025; and if he will make a statement on the matter. [52766/26]
View answer188. Deputy Ann Graves asked the Tánaiste and Minister for Finance the measures currently being undertaken by the Revenue Commissioners to identify and tackle non-compliant operators selling vaping products, including non-traditional retail outlets, such as phone shops, whose primary activity is not the sale of vaping products; and if he will make a statement on the matter. [52767/26]
View answer189. Deputy Ann Graves asked the Tánaiste and Minister for Finance whether he accepts that non-compliance with the e-liquid products tax by some retailers places compliant businesses at a competitive disadvantage; the assessment that has been made of this issue; and if he will make a statement on the matter. [52768/26]
View answerI propose to take Questions Nos. 187 to 189, inclusive, together.
The E-Liquid Products Tax (EPT) was legislated for in Finance Act 2024 and came into effect on 1 November 2025. The tax is chargeable at the point where an e-liquid product is first supplied in the State, and it applies at the rate of €500 per litre. This ‘first supply model’ supports effective administration of the tax, as it places the tax charge at an early point in the supply chain, where there is typically a smaller number of operators. Any supplier who makes a first supply of e-liquid products in the State is required by the legislation to register with Revenue for EPT in advance of making such a first supply. Generally, it is importers and manufacturers of e-liquid products for sale who are liable to account for and pay the tax. Some retailers may also be importers or wholesale suppliers. However, the majority of those required to register, file, and pay the tax, are manufacturers and importers, rather than retailers.
I am advised by Revenue that, in designing EPT, a number of key administrative issues were considered including clear identification of what is to be taxed, the basis of assessment, the point of taxation and the liable person. Central to these considerations was ensuring that the tax was designed to encourage voluntary compliance by minimising the administrative burden on compliant taxpayers while enabling Revenue to identify and address non-compliance.
EPT is collected on a self-assessment basis and provisional yield since its introduction on 1 November 2025 is over €22 million. The full range of compliance interventions and enforcement provisions that are normal for self-assessed taxes also apply to EPT. Revenue selects cases for compliance intervention based on risk and uses a range of risk identification, assessment and evaluation processes allowing them to focus resources where they have greatest impact and to minimise the burden on compliant taxpayers. EPT compliance may be examined as part of cross-tax head checks. Revenue fully utilises a comprehensive legislative framework that has been enacted by the Oireachtas to support its work against those who do not comply with their tax obligations, including for EPT.
Revenue is a fully integrated tax and customs administration, with approximately 2,000 of its staff engaged in a range of activities focused on targeting and confronting non-compliance across all taxes and duties. It is not possible to disaggregate staffing resources deployed exclusively to EPT compliance. For effective operational management, Revenue allocates resources to different aspects of enforcement and compliance work, and these resources are adjusted and realigned in response to changes in the level of risk in different sectors.
Revenue welcomes and acts on intelligence received from businesses or from members of the public regarding actual or suspected non-compliance activity regarding any duties or taxes, including EPT. Details about suspected tax non-compliance can be provided in confidence to Revenue by phone to 1800 295 295. Alternatively, information can also be provided in confidence via the Revenue website or alternatively can be submitted directly to any Revenue office in writing.
The Deputy has referred to the illicit vape market. She may wish to note that, whereas my Department and Revenue deal with taxation matters, policy and legislation regarding e-liquid and e-cigarette products generally, including regulation of their content, and of their sale and promotion is dealt with by my colleague the Minister for Health and her Department, and enforced principally through the network of Environmental Health Officers operating under the Health Service Executive (HSE). This includes the new licensing regime for retailers of tobacco products and/or nicotine inhaling products such as vapes which came into effect on 2 February 2026 under the Public Health (Tobacco Products and Nicotine Inhaling Products) Act 2023. This new licensing regime is administered by the National Environmental Health Service of the HSE.
190. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the rationale for allowing exemptions to the dividend withholding tax that lead to complexity in the tax code and increase administrative burden on the Revenue Commissioners such as in a case (details supplied) that allows a chain of partnerships to avoid the dividend withholding tax; to provide an example of bona fide commercial purposes for a chain of partnerships; the reason it is necessary to provide them with an exemption to the dividend withholding tax; and if he will make a statement on the matter. [52827/26]
View answerThe primary purpose of Dividend Withholding Tax (DWT) is to collect tax at source from dividend payments and other distributions made by Irish resident companies to persons who are chargeable to income tax on such distributions (with a credit allowed for DWT deducted).
There are a number of exemptions from DWT provided for in legislation, including for approved pension schemes and charities which have been granted an exemption from tax. Non-resident persons, who are not chargeable to tax in Ireland in respect of the dividend income concerned are also exempt. These persons include:
• individuals who are neither resident nor ordinarily resident in the State and who are resident in an EU Member State or in a country with which Ireland has a tax treaty;
• companies which are not resident in Ireland and—
- are resident in another EU Member State or tax treaty country and not controlled by Irish residents;
- are ultimately controlled by a person or persons resident in another EU Member State or tax treaty country; or
- the main shares of which, or the main shares of the parent company or companies of which, are substantially and regularly traded on a recognised stock exchange in an EU Member State or tax treaty country.
The exemptions are not automatic and must be established by the company making the distribution by means of an appropriate declaration of exemption completed by the applicant and, if necessary, accompanied by required certification. Exemption declarations can only be accepted where the company has no reasonable grounds to believe that the declaration (and any accompanying certificates) is not true or incorrect.
I am advised by Revenue that following engagement with tax practitioners through the Tax Administration Liaison Committee (TALC), Revenue updated its guidance to confirm that in certain circumstances distributions may be paid, either directly or indirectly, by an Irish resident company to an Irish partnership or a non-resident partnership, being a partnership that would be treated for income or corporation tax purposes as equivalent to an Irish partnership, without the operation of DWT. An Irish resident company may only make a distribution to a partnership without the operation of DWT where all the following conditions are met:
1. All partners in the relevant partnership would qualify for exemption from DWT if the dividend had been paid to them directly;
2. The partnership is considered to be tax transparent in its jurisdiction of residence (or, where the partnership is not considered to be resident in any jurisdiction, its place of creation) and by all of the jurisdictions where the partners within the partnership are resident, i.e. those partners are treated as being beneficially entitled to the relevant distribution, and where those beneficial owners are not under the control of Irish resident persons;
3. Business is conducted through the partnership for commercial reasons and not for tax avoidance purposes, and
4. The appropriate declarations of exemption with supporting certification for each partner have been put in place.
Where a member of the partnership is itself a partnership, I am further advised that Revenue is prepared to ‘look through’ the second mentioned partnership where the above conditions are met in respect of the second mentioned partnership (and so on where, for bona fide commercial purposes, there are multiple partnerships in an investment chain). However, the conditions above must be met throughout the chain.
An example of where this may apply is where, a distribution is made by an Irish resident company to a partnership in the UK which meets the conditions set out above and where all of the partners in that partnership are individuals resident for tax purposes in the UK. These individuals would be entitled to an exemption from DWT on a payment made directly to them by an Irish resident company. The same treatment would apply if the distribution from the Irish company was paid through a series of partnerships meeting the conditions set out above before being paid to the individual partners resident in the UK.
The obligation to consider whether DWT must be deducted from a distribution and to deduct tax where the relevant conditions for exemption are not met remains with the Irish resident company making the distribution.
I am informed by Revenue that allowing the non-application of DWT in respect of a distribution made by an Irish resident company to a partnership that meets the above criteria does not facilitate an avoidance of Irish tax because DWT would not apply in circumstances where the partners received a distribution directly from the company, and the partners would not be liable to Irish income tax on the distribution received. If this administrative practice were not available, any DWT deducted would have to be refunded. Therefore, the practice reduces the administrative burden and avoids the necessity for refunds to be issued.
191. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance if there is a specific policy within his Department that seeks to preclude those elected to local authorities from any boards that he may appoint; the rationale behind any such policy; the way in which it aligns with encouraging participation in local government; and if he will make a statement on the matter. [52854/26]
View answer192. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance to commit to preparing legislation to not automatically exclude members of local authorities from consideration for appointment to State boards; and to set out the reasons such persons would be excluded. [52872/26]
View answerI propose to take Questions Nos. 191 and 192 together.
I wish to advise the Deputy there is no explicit policy within my Department which seeks to preclude those elected to local authorities from any State Board appointment. The State Board appointment system operate under the Guidelines for Appointments to State Boards (2014).
Appointments are made via Public Jobs on an open, merit-based process.
The following State Bodies have statutory provisions in their individual Acts which preclude specific categories of individuals from eligibility for appointment. These include individuals appointed to local authorities.
• Financial Services and Pensions Ombudsman Act 2017 (FSPO)
• Central Bank Act 1942 (as revised) (Central Bank Commission)
• Fiscal Responsibility Act 2012 (IFAC)
• National Treasury Management Agency (Amendment) Act 2014 (NTMA)
• National Asset Management Agency Act 2009 (NAMA)
The individual Acts of following State Bodies have no explicit legislation which precludes appointment, however they refer to internal governance documents which sets out terms and conditions of appointment.
• Home Building Finance Act 2018 (HBFI)
• Strategic Banking Corporation of Ireland Act 2014 (SBCI)
Credit Union Restructuring Board is currently being dissolved.
I currently have no plans to review the position regarding appointments to the Boards of these bodies.
193. Deputy Eamon Scanlon asked the Tánaiste and Minister for Finance if he will consider measures to address the USC liability on occupational pensions, given the disparity between the treatment of occupational pensions and the State Pension and the impact of inflation and rising costs on pensioners; and if he will make a statement on the matter. [52998/26]
View answer194. Deputy Eamon Scanlon asked the Tánaiste and Minister for Finance if he will review the USC treatment of former State and semi-State employees who paid modified PRSI and whose occupational pensions are subject to USC, unlike the State Pension (Contributory); if he will consider reliefs for this cohort in the forthcoming budget; and if he will make a statement on the matter. [52999/26]
View answerI propose to take Questions Nos. 193 and 194 together.
The Universal Social Charge (USC) was designed and incorporated into the Irish taxation system in 2011 to replace two other charges, namely the Health and Income Levies. The primary purpose of the USC was to widen the tax base and to provide a steady income to the Exchequer to provide funding for public services. However, payments made by the Department of Social Protection, including the State Pension, are exempt from USC.
The USC has been reviewed and considered by my Department on many occasions. The issue of USC applying to occupational pensions of retired public servants who entered the public service before April 1995 has also been examined by my Department. Such individuals are (or were) liable to modified rate PRSI, which does not generate an entitlement to the State Pension. In retirement therefore they receive an occupational pension only, and do not receive a separate State Pension unless as a result of PRSI contributions made in another employment during their working life.
It was decided not to exempt the occupational pensions of these individuals from the USC charge as an exemption could be very costly and difficult to achieve, potentially involving all income earners with the equivalent income benefiting from the exemption. In addition, it would also undermine the principle of the USC being applied to all income with few exceptions.
I would point out that the entry threshold to USC has increased significantly since it was introduced. When introduced, the entry threshold was €4,004 and now sits at €13,000 per annum. The rationale for the exemption threshold is to provide assistance to the cohort of taxpayer earning less than €13,000 per annum, such as part-time and seasonal workers and persons in receipt of small occupational pensions.
In addition, I would also point out that the structural changes implemented to the rates and thresholds of the USC since its inception in 2011 have resulted in a significant reduction in USC liability for all taxpayers. For example, in 2011 the rate structure was 2 per cent to €10,036, 4 per cent to €16,016 and 7 per cent on the balance. Whereas, in 2026, the rate structure is 0.5 per cent to €12,012, 2 per cent to €28,700, 3 per cent up to €70,044 and 8 per cent on the balance.
Finally, 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.
195. Deputy Emer Currie asked the Tánaiste and Minister for Finance the status of efforts to more accurately quantify the cost of abolition of the deemed disposal rule. [53090/26]
View answer196. Deputy Emer Currie asked the Tánaiste and Minister for Finance the steps his Department is taking towards reform of the deemed disposal rules on ETFs; and if he will make a statement on the matter. [53091/26]
View answer197. Deputy Emer Currie asked the Tánaiste and Minister for Finance whether his Department has carried out analysis on the amount of tax revenue raised from the operation of the deemed disposal rule since the tax rate change in Budget 2026; and if he will make a statement on the matter. [53092/26]
View answerI propose to take Questions Nos. 195 to 197, inclusive, together.
As the Deputy is aware, the tax revenue arising from the taxation of investment funds and life assurance policies, including the deemed disposal rule, was examined in the context of Budget 2026. The information available to Revenue does not allow them to isolate the tax returned due to the deemed disposal rule from other events which give rise to a tax liability. Therefore, it is not possible to directly identify the tax revenue arising from the application of the deemed disposal rule.
The availability of timely and reliable data is essential for effective analysis of tax policy. However, it must be acknowledged that increasing reporting requirements for taxpayers to collect additional data may ultimately increase administration and compliance costs for them.
While my department is committed to increasing the availability of data for tax policy analysis, where possible, any impact and potential additional administrative burden that increased reporting may cause must be considered prior to any change to reporting requirements. I do not intend, at this time, to add any additional reporting requirements in relation to this area of tax. As I have previously noted, my officials are examining whether other data sources may assist in terms of providing more information on tax collected through the deemed disposal rule.
I have committed to taking the necessary action to support retail investment in Ireland. Budget 2026 included a commitment to publish a roadmap for the taxation of retail investment, setting out an approach to adapt the tax framework to further support retail investment while retaining necessary and important anti-avoidance protections. Work on the roadmap includes consideration of the European Commission’s Savings and Investment Account Recommendation, and the Funds Review recommendations, including the issue of the deemed disposal rule. The roadmap will be published in summer 2026.
198. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the amount paid by insurance companies to injured parties in respect of damage and injuries relating to e-bike, e-scooter and scrambler collisions in 2024, 2025 and to date in 2026. [53200/26]
View answerAs Tánaiste and Minister for Finance, I have policy responsibility for the development of the legal framework governing financial services regulation, including for the insurance sector.
The requirement to hold motor insurance is governed by the Road Traffic Acts and is the responsibility of the Minister for Transport. The Department of Transport have advised that the 2021 EU Motor Insurance Directive (EU) 2021/2118 requires compulsory motor insurance for any motorised road vehicle that is capable of more than 25 km/h or that weighs more than 25 kg and is capable of more than 14 km/h. The 2023 Road Traffic and Roads Act has established a new vehicle class, powered personal transporters or PPTs. PPTs, which will include e-scooters, do not need registration, motor tax, motor insurance or a driving licence. PPTs have a maximum weight, including batteries, of 25 kg, maximum power of 500 W and a maximum design speed of 25 kmh. The PPT weight restriction avoids compulsory insurance becoming a barrier to micromobility uptake.
The Department of Finance does not collect or hold the requested data with respect to the amount paid by insurance companies to injured parties in incidents relating to e-bike, e-scooter and scrambler collisions. Insurance Ireland, the representative body for insurers in Ireland, have confirmed that such data is not currently available from the insurance industry on an aggregated basis. However, the Injuries Resolution Board, published a Report ‘Accidents involving Cyclists and E-scooter Users’ in December 2024, which can be accessed on their website at www.irb.ie.
