Written Answers Nos. 124-143
124. Deputy Tom Brabazon asked the Minister for Finance the reason a spouse who is legally required to vacate the family home under judicial separation loses principal private residence relief for capital gains tax; and if his Department will consider amending the Finance Bill to treat such absences in line with other valid exemptions such as employment abroad. [53021/25]
Amharc ar fhreagraCapital gains tax (CGT) arises in respect of chargeable gains accruing on the disposal of an asset, including residential property, at the rate of 33%. The first €1,270 of chargeable gains of an individual in any year are exempt from CGT.
Section 604 of the Taxes Consolidation Act 1997 (TCA 1997) provides relief from CGT on the disposal of one’s principal private residence (PPR), being a dwelling house together with land occupied as its gardens or grounds up to an area (exclusive of the site of the dwelling house) of one acre. An individual may only have one PPR at any given point in time.
If a property was occupied by an individual as their PPR for all or part of their period of ownership, then full or partial relief from CGT will be available where a chargeable gain arises on the disposal of that property, or of their interest in that property. The last 12 months of ownership of such a property by the individual is treated as a period of occupation for the purpose of this relief. By way of example, if an individual both owned and occupied a residential property as their PPR for 10 years prior to disposal, no CGT will arise in respect of any chargeable gain which may accrue to that individual on foot of their disposal of same. However, if the individual only occupied the property as their PPR for 7 of the 10 years in which they owned the property, they will pay CGT in respect of 20% of the chargeable gain which may arise on foot of the disposal, as the portion of the gain which relates to the period in which the individual occupied, or is deemed to have occupied, the property as their PPR is fully relieved from CGT.
Section 1030 TCA 1997 provides that where a person who has obtained a decree of judicial separation, or is the subject of a relief order, under the Family Law Act 1995 disposes of an asset to his or her spouse pursuant to an order under that Act, a charge to CGT does not arise. This is also the case should the disposal take place on foot of a deed of separation. This means that where a spouse is legally required to vacate the family home and transfers their interest in the home to their spouse in such circumstances, the transfer will not be chargeable to CGT.
It may be the case that the spouse who is legally required to vacate the family home under judicial separation does so without transferring their interest in the family home to their spouse. In such circumstances, should the property be sold at some point in the future, PPR relief may apply to the portion of any chargeable gain arising on the transfer of the spouse’s interest in the property at that future date which relates to the period in which the spouse occupied, or is deemed to have occupied, the property as their PPR, in accordance with section 604 TCA 1997. Section 604 TCA 1997 does not provide for the spouse to be deemed to have occupied the family home from the time they vacated the property in accordance with the terms of the judicial separation to the date on which they transferred their interest in same, other than where that period falls within the last 12 months of their ownership of the property.
It should be noted that the specific facts and circumstances which apply at the time of disposal of, or of an interest in, the property in question will determine the application of any relief and the amount of CGT which may be due in respect of the disposal.
As the Deputy will be aware, it is a longstanding practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.
125. Deputy Emer Currie asked the Minister for Finance to consider making M50 toll payments tax deductible for commuters who rely on the motorway for their daily commute; and if he will make a statement on the matter. [53029/25]
Amharc ar fhreagraWhile I appreciate that some people are using cars to travel long distances to their principal place of employment, ultimately it is a matter for individuals to choose the transport option that works best for them, taking into account certain tax incentives which are available.
For example, in order to encourage the uptake of more sustainable and environmentally friendly transport options, persons commuting to work can already avail of the TaxSaver scheme in respect of public transport; and the cycle to work scheme.
Furthermore, employees may also claim a tax deduction in respect of:
(a) the cost of travelling expenses necessarily incurred in the performance of the duties of their employment or office; and
(b) the cost of other expenses incurred wholly, exclusively and necessarily in the performance of the duties of their employment.
However, these deductions do not ordinarily include the cost of travelling to and from a principal place of work.
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. It is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget decisions.
I have no plans, at present, to introduce the measure along the lines proposed by the Deputy.
126. Deputy Niamh Smyth asked the Minister for Finance if he will review and address the concerns raised in correspondence (details supplied); and if he will make a statement on the matter. [53037/25]
Amharc ar fhreagraAs the Deputy will be aware, it is a longstanding practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.
In the Programme for Government 2025 it was pledged to support SMEs, particularly those in the retail and hospitality sectors, by examining changes to VAT, PRSI and other measures. Any changes to tax rates, including to the timing and scope of such changes, must be done by balancing their impact against their cost on the overall budgetary framework. This will be done as part of the budget process.
127. Deputy Carol Nolan asked the Minister for Finance to outline his response to the increase in illegal tobacco products in circulation in Ireland, and the increased tax losses to the exchequer; and if he will make a statement on the matter. [53051/25]
Amharc ar fhreagraI am advised by Revenue that it uses a range of measures to tackle the sale of illicit tobacco, including online sales. At the core of these measures is identifying and targeting the smuggling of illicit tobacco products into the State, with a view to disrupting the supply chain, seizing the products and, where possible, prosecuting those involved. Revenue’s strategy involves developing and sharing intelligence on a national, EU and international basis, the use of analytics and detection technologies, which includes analysis of online activities, and ensuring the optimum deployment of resources on a risk-focused basis.
Revenue keeps its operational requirements and arrangements regarding the deployment and use of detection technology and resources, including a suite of x-ray scanners, electronic risk analysis tools, detector dog teams and maritime cutters, under continuous review having regard to ongoing risk assessment of smuggling and criminal activities and evolving operational needs. I am aware that Revenue expects its new Customs cutter, which will replace the RCC Suirbhéir, to come into full service in October 2025. Furthermore, as part of the redevelopment of Rosslare Europort, a new high energy X-ray gantry system will be deployed in 2025. This is the first high energy X-ray gantry system to be deployed in the State and is expected to enter service before year end.
The smuggling of tobacco products has a transnational and cross border dimension and in addition to Revenue’s ongoing cooperation with An Garda Síochána in this area, Revenue also works closely with its counterparts in other jurisdictions including colleagues in Northern Ireland through the Cross Border Joint Agency Task Force (JATF) and international bodies including OLAF (the EU’s anti-fraud agency), Europol and the World Customs Organisation. Revenue monitors trends in the illicit tobacco trade, both nationally and internationally, on an ongoing basis and adjusts its actions and redeploys its resources in response to new developments or methodologies employed by the criminal gangs involved in that trade.
Revenue optimises media engagement in terms of prosecutions outcomes, significant seizures and enforcement initiatives, ensuring the general public is aware of the commitment by Revenue to tackling the illicit cigarette and tobacco trade and to deter those involved. To further encourage the general public to engage with Revenue in its efforts targeting the shadow economy and the supply of illegal tobacco products, Revenue includes a message on all press releases relating to tobacco products notifying that businesses or members of the public can contact Revenue in confidence on the free phone number 1800 295 295 at any time.
Revenue has achieved significant outcomes in tackling the illicit tobacco trade. Each year Revenue publishes in its Annual Report the volume and market values of tobacco seizures. A summary of cigarette and tobacco seizures is provided in the tables below.
Cigarettes
|
Year |
Number of Seizures |
Quantity of Cigarettes Seized (Millions) |
Value of Seizures (€m) |
|
2024 |
4,920 |
112.3 |
95.6 |
|
2023 |
5,164 |
69.5 |
55.7 |
|
2022 |
5,431 |
51.6 |
39.5 |
|
2021 |
4,889 |
60.7 |
43.5 |
|
2020 |
3,132 |
48.2 |
32.8 |
|
2019 |
3,263 |
13.4 |
8.6 |
Tobacco
|
Year |
Number of Seizures |
Quantity of Tobacco Seized (Kilogrammes) |
Value of Seizures (€m) |
|
2024 |
1,500 |
39,407 |
32.6 |
|
2023 |
1,673 |
10,191 |
7.7 |
|
2022 |
1,563 |
11,803 |
8.5 |
|
2021 |
1,692 |
38,246 |
24.1 |
|
2020 |
1,304 |
7,189 |
4.2 |
|
2019 |
1,474 |
3,564 |
2.0 |
To the end of September 2025, Revenue seized over 40.6m cigarettes, valued at €36.6 million, and 21,599kg of tobacco, valued at €19.0 million. Further successes highlighting Revenue’s approach to the illicit tobacco trade include the detection and dismantling of an illicit commercial cigarette factory in Dublin in February 2024 and in Co. Louth in March 2025. These detections were as a result of intelligence-led operations and follow-up investigations are ongoing nationally and internationally.
Since 2009, Revenue and the HSE’s National Tobacco Control Office have jointly commissioned surveys among smokers to estimate the volume of non-Irish duty-paid cigarettes consumed in Ireland. Since 2013, this includes a separate survey on roll-your-own (RYO) tobacco. The results of these surveys along with the survey methodology are published on Revenue’s website. The most recent survey conducted by Ipsos MRBI indicates that 26% or 45.2 million cigarette packs consumed in Ireland in 2024 were illicit, based on the estimated total cigarette consumption for 2024. This represents a notional loss to the Exchequer of approximately €590 million (Excise and VAT). This is viewed as a notional loss as it assumes that the illegal cigarettes consumed displaced the equivalent full tax paid quantity of cigarettes, which is unlikely to be the case.
A summary of the illegal cigarette survey for the last number of years is provided below.
|
Year |
Illegal Packs (Millions) |
Estimated Value of Loss (€m) |
|
2024 |
45.2 |
590 |
|
2023 |
32.9 |
422 |
|
2022 |
31.7 |
384 |
|
2021 |
22.7 |
264 |
|
2020* |
NA |
NA |
|
2019 |
24.0 |
242 |
*No survey was carried out in 2020 due to Covid-19 restrictions
The Government has been consistent in its strong support for ensuring that Revenue has the necessary resources and statutory powers to fulfil its mandate in respect of functions that are critical for its effective functioning as a tax and customs administration.
I am satisfied that Revenue is very alert to the threat that the illicit tobacco trade poses to health, legitimate business and the Exchequer.
128. Deputy Ken O'Flynn asked the Minister for Finance in view of the warning by the Central Bank Governor about overheating ahead of Budget 2026, if he will outline the fiscal rules currently guiding expenditure growth; the projected capital and current spending trajectory for 2026–2029; and the measures in place to ensure budgetary discipline in the event of external shocks, such as energy price spikes or trade disruption. [53119/25]
Amharc ar fhreagraAs the Deputy will be aware, public expenditure is a matter for my colleague, the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation.
Building up our fiscal buffers and ensuring we have the resources on hand to deal with future shocks is a central pillar of this Government’s fiscal strategy. The establishment of the Future Ireland Fund and the Infrastructure, Climate and Nature Fund have enabled us to set aside ‘windfall’ tax revenues to prepare for the future. At the same time, Government will continue to pursue an overall budgetary strategy that keeps our public finances safe in the coming years.
129. Deputy Ryan O'Meara asked the Minister for Finance the efforts being made to prevent the abuse of the green lane system with cross-border fuel smuggling; and if he will make a statement on the matter. [53184/25]
Amharc ar fhreagra130. Deputy Ryan O'Meara asked the Minister for Finance to consider increasing inspections under the green lane system to decrease the smuggling of illegal, high-sulphur fuels, crossing into the Republic of Ireland without proper oversight and payment of carbon taxes; and if he will make a statement on the matter. [53186/25]
Amharc ar fhreagraI propose to take Questions Nos. 129 and 130 together.
The Windsor Framework established a new set of arrangements for the movement of goods between Great Britain (GB) and Northern Ireland (NI). Goods moved from GB into NI and remaining in NI, under the UK Internal Market Scheme (UKIMS), often called ‘green lane’ goods, are not subject to full international customs requirements. Traders need to be authorised to benefit from providing a simplified data set to move goods, but information is still required to be submitted to HMRC. Goods that are not moved under UKIMS continue to require information as applied for movements into the EU.
The application of the Windsor Framework is a matter for the UK authorities with oversight from the EU monitoring team. Any attempts to intentionally avoid relevant customs and VAT legislation applicable for Northern Ireland and Ireland, under the Windsor Framework and EU-UK Trade and Cooperation Agreement, is a criminal offence. Any non-compliance around movement of goods is taken extremely serious by Revenue, and it will use all powers available to tackle such behaviour including engaging with the UK authorities as appropriate.
Ireland’s excise treatment of fuel is governed by EU law as set out in Directive 2003/96/EC, commonly known as the Energy Tax Directive (ETD). ETD provisions on liquid fuels are transposed into national law in Finance Act 1999 (as amended). Finance Act 1999 provides for the application of excise duty, in the form of Mineral Oil Tax (MOT), to liquid products that are used as motor or heating fuels. MOT comprises a carbon component, or carbon charge, which is usually referred to as carbon tax. MOT also comprises a non-carbon component which is often referred to as “excise” or “fuel excise/tax/duty”. It is important to note that both components of MOT are excise.
Steps taken by Revenue to combat the illegal mineral oils trade, including home heating oils, include the introduction of stringent supply chain controls and reporting requirements, a rigorous programme of risk focused enforcement action and the application of robust legislation. Under Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene, all Member States must apply a common fiscal marker, referred to as the Euromarker, to any gas oil and kerosene to which a reduced rate of excise duty applies. Commission Implementing Decision (EU) 2022/197 of 17 January 2022 establishes ACCUTRACE™ PLUS as the common fiscal marker, also known as the Euromarker, in all Member States for gas oil and kerosene delivered for home consumption at a reduced rate of Mineral Oil Tax. Revenue’s compliance activities in this area include roadside sampling of private and commercial vehicles at checkpoints combined with a risk-based, targeted sampling programme based on supply chain reporting obligations for suppliers and retailers.
Please see the tables below that outline the number of samples taken, seizures and subsequent prosecutions related to fuel fraud from 2021 to the end September 2025:
Revenue and An Garda Síochána collaborate very closely in acting against fuel, alcohol and tobacco crime, and also cooperate closely with their counterparts in Northern Ireland, in the framework of the North-South Joint Agency Task Force. This cooperation plays a key role in targeting the organised crime groups who operate across jurisdictions and are responsible for much of this criminality. Those who facilitate this activity should be aware that they are funding serious organised criminal activity.
I am satisfied that Revenue’s work against fuel fraud has achieved a considerable level of success.
I am assured by Revenue that combating the threat which illegal cross–border trade and smuggling of all kinds, including that in fuel products, poses to legitimate businesses, consumers and the Exchequer continues to be a priority. Revenue and An Garda Síochána collaborate closely in acting against illegal cross-border trade, and also cooperate with their counterparts in Northern Ireland under the framework of the North-South Joint Agency Task Force.
|
- |
Commercial Oil Seizures |
Marked Gas Oil (MGO) Detections |
|
|
|
|
|
|
|
|
No. Samples Drawn |
|
No. of seizures |
|
Quantity seized (litres) |
No. of detections |
|
No. of vehicles seized in respect of MGO detections |
|
2025* |
15,434 |
|
7 |
|
55,787 |
314 |
|
96 |
|
2024 |
19,965 |
|
12 |
|
156,960 |
366 |
|
109 |
|
2023 |
24,074 |
|
3 |
|
1,800 |
395 |
|
96 |
|
2022 |
37,939 |
|
13 |
|
57,793 |
466 |
|
132 |
|
2021 |
22,787 |
|
10 |
|
31,650 |
463 |
|
104 |
|
|
|
|
|
|
|
|
|
*To end September 2025 |
|
- |
|
|
Commercial Mineral Oil Prosecutions |
Marked Gas Oil Prosecutions |
|
|
|
Summary |
Indictable |
Summary |
|
2025* |
|
1 |
2 |
38 |
|
2024 |
|
1 |
Nil |
53 |
|
2023 |
|
Nil |
1 |
90 |
|
2022 |
|
2 |
3 |
82 |
|
2021 |
|
2 |
1 |
72 |
*To end of September 2025
131. Deputy Séamus McGrath asked the Minister for Finance to increase the qualifying square area for an exemption of stamp duty on new residential property in view of the fact this can act as a supply side activation measure. [53197/25]
Amharc ar fhreagraI understand that, subsequent to putting down this PQ for reply, you have provided further clarification to the effect that you are asking me to set out the stamp duty regime that applies to First Time Buyers in the case of both second hand and new residential properties
I can confirm that the standard rates of Stamp Duty that currently apply on transfers of residential property are:
• 1% on the consideration up to €1 million;
• 2% on any consideration exceeding €1 million up to €1.5 million; and
• 6% on any consideration exceeding €1.5 million.
These standard rates apply regardless of whether or not the purchaser is a first-time buyer and regardless of whether the residential property is new or second-hand.
Further details of the Stamp Duty rates on residential property are published on the Revenue website at: www.revenue.ie/en/property/stamp-duty/property/stamp-duty-property/rates.aspx
132. Deputy Cian O'Callaghan asked the Minister for Finance if he will consider a review of the criteria needed in order to obtain a primary medical certificate (PMC) set out under s 36(b)(ii) of the Finance Act 2020; if he will ensure that those with severe neurodevelopmental disabilities are not excluded from obtaining a PMC, and as a result, availing of the new grant-based scheme (formerly DDS) led by the Department of Transport; and if he will make a statement on the matter. [53224/25]
Amharc ar fhreagraThe Deputy should note that my Department and I share concerns that the Disabled Drivers and Disabled Passengers Scheme or DDS is no longer fit-for-purpose and believe it should be replaced with a needs-based, grant-led approach for necessary vehicle adaptations that could serve to improve the functional mobility of the individual.
However, this is very much a matter for Government as my Department has oversight of the DDS only and does not have responsibility for disability policy.
Under the aegis of the Department of the Taoiseach, the sub-group convened to progress the National Disability Inclusion Strategy proposals for a needs-based, grant-aided, modern vehicle adaptation supports to replace the DDS, generated a report that was submitted to the Department of the Taoiseach. In considering this report, it has been proposed that a new grant-based scheme be developed and led by the Department of Transport.
The Department of Transport is beginning the development of this new scheme. It will be the responsibility of that Department to determine the parameters of the scheme, including qualifying vehicle adaptation needs. The existing DDS remains with the Department of Finance and will continue to be reviewed in the context of new scheme developments by the Department of Transport.
133. Deputy John Paul O'Shea asked the Minister for Finance his views on the issue in which pensioners start paying tax (details supplied); and if he will make a statement on the matter. [53231/25]
Amharc ar fhreagraAs the Deputy is aware the current thresholds for the income tax age exemption are €18,000 per annum where an individual is aged 65 years or over, and €36,000 per annum for married couples and civil partners, jointly assessed to tax, where either individual is aged 65 or over. The relevant income thresholds may be increased further if the individual has a qualifying child. Additionally, marginal relief may be available where the individual’s or couple’s income exceeds the relevant exemption limit but is less than twice that amount.
The current tax arrangements for persons aged 65 or older compare favourably with the tax treatment of the generality of taxpayers. For example, the age tax credit or the age exemption limits and marginal relief are available to persons aged 65 or over. In addition, reduced rates of USC also apply for persons aged 70 or older where their total income is €60,000 or less per annum. Furthermore, the State Contributory Pension and the State Non-Contributory Pension are not chargeable to USC or Pay Related Social Insurance.
The Commission on Taxation and Welfare recommended that age should be removed as a factor for determining the charge to income tax and USC as it narrows the base and breaches the concept of horizontal equity. Further details are set out in the Report of the Commission, at the following link: www.gov.ie/en/publication/7fbeb-report-of-the-commission/
Accordingly, I have no plans to increase the age exemption limits.
However, persons aged over 65 can avail of the age exemption or the normal tax system of credits and bands.
With the substantial increases to tax credits in recent Budgets, the effective entry point to income tax has increased for all taxpayers, including those aged 65 or older.
For 2025, the effective entry point to income tax for an individual in receipt of the single person credit, employee/earned income credit and the age credit is €21,225 per annum.
Therefore, depending on their personal circumstances, it may be more beneficial for persons aged over 65 to be taxed under the normal tax system of credits and bands.
I would encourage all taxpayers to ensure that they are availing of the most beneficial tax treatment.
134. Deputy Maeve O'Connell asked the Minister for Finance the amount of residential zoned land tax collected in total and by each Local Authority, and the amount paid by each local authority to revenue in residential zoned land tax in 2025 in tabular form; and if he will make a statement on the matter. [53259/25]
Amharc ar fhreagraRZLT is an annual tax, calculated at a rate of 3% of the market value of the land within its scope, known as a relevant site. Relevant sites are identified by reference to maps published by local authorities, which are revised on an annual basis, and reflect land that the local authority has determined meets the relevant criteria for the tax, being that the land is zoned for residential or mixed-use (including residential) purposes and that it is serviced. Owners of such land, including local authorities, are required to register and pay the tax by 23 May each year.I am advised by Revenue that information in respect of the amount of residential zoned land tax collected to date, including collections from local authorities, is published at: www.revenue.ie/en/corporate/documents/statistics/property-taxes/rzlt-220925.pdf
135. Deputy Michael Cahill asked the Minister for Finance if issues with the help to buy scheme will be addressed (details supplied); if second hand homes will be included in the scheme to further assist people in buying a home; and if he will make a statement on the matter. [53340/25]
Amharc ar fhreagraThe Help to Buy (HTB) incentive, is a 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.
Based on the latest available data (30 August 2025), the scheme has supported almost 59,000 individuals or couples to buy or build their own home.
In addition to the conditions laid down in section 477C Taxes Consolidation Act 1997 (TCA), including that the property is occupied as the sole or main residence of a first time purchaser, section 477C(2) defines a ‘qualifying residence’. The legislation is specific as to the definition of a qualifying residence. It must be a new building which was not, at any time, used or suitable for use as a dwelling. If the property was non-residential, but has been converted for residential use, it may qualify for HTB. Renovation or refurbishment of old houses to either upgrade or reinstate them for habitation does not qualify for HTB.
In relation to second-hand properties, an increase in the supply of new housing remains a priority aim of Government policy. As mentioned above, the HTB scheme is specifically designed to encourage an increase in demand for affordable new build homes in order to encourage the construction of an additional supply of such properties.
In relation to the maximum property purchase price under HTB, a comprehensive independent review of the scheme was carried out by external consultants in 2022. While this review included a number of recommended amendments to the scheme, it did not recommend an increase to the €500,000 house price limit.
The Programme for Government commits to the retention and revision of the HTB scheme. As the Deputy will appreciate, any revisions to the scheme would have to be considered as part of the annual Budget and Finance Bill processes and take into account the effective operation of the scheme and the impact any proposed changes would have on the broader housing market.
136. Deputy Charles Ward asked the Minister for Finance if he will provide the vehicle registration tax enforcement statistics for May, June and July 2025, in tabular form; and if he will make a statement on the matter. [53685/25]
Amharc ar fhreagraI am advised by Revenue that the vehicle registration tax enforcement statistics are set out below to include the number of warnings issued, detentions, vehicles seized for VRT related offences and the number of cases where a compromise sum was paid for the period May 2025 to end July 2025.
This data is based on information as of 02 October 2025:
|
2025 |
Warnings |
Detention (S. 140 FA 2001) |
Seizures (S. 141 FA 2001) |
Compromise Penalties |
Value of Compromise Penalties |
|
May |
51 |
6 |
69 |
64 |
€72,484 |
|
June |
34 |
1 |
70 |
62 |
€52,679 |
|
July |
47 |
0 |
82 |
76 |
€64,617 |
I have been assured by Revenue that enforcing vehicle registration tax regulations is and will continue to be a priority for Revenue.
137. Deputy Keira Keogh asked the Minister for Finance if he has considered changes to the inheritance tax policy for individuals without children; if measures to increase the inheritance tax exemption under the current inheritance tax policy in respect of individuals without children are being considered; and if he will make a statement on the matter. [53709/25]
Amharc ar fhreagraCapital Acquisitions Tax (CAT) is a beneficiary-based tax on gifts and inheritances that is payable on the value of the property received. 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. CAT is charged at a rate of 33% above each Group threshold.
There are three Group thresholds:
• the Group A threshold (currently €400,000) applies where the beneficiary is a child of the person giving the gift or inheritance
• the Group B threshold (currently €40,000) applies where the beneficiary is a brother, sister, nephew, niece, lineal ancestor or lineal descendant of the person giving the gift or inheritance
• the Group C threshold (currently €20,000) applies in all other cases.
My officials have examined Capital Acquisitions Tax as part of the annual Tax Strategy Group exercise. The resultant papers outline the tax policy considerations for the Government and the options available to it in forming this year’s Budget. They are 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.
A link to this year’s paper on Capital Taxes which includes some cost modelling can be found here: www.gov.ie/en/department-of-finance/collections/budget-2026-tax-strategy-group-papers/
It should be noted that there would be a significant cost in making changes to CAT. The options available for setting CAT thresholds must be balanced against competing demands, and as part of the annual Budget and Finance Bill process.
As the Deputy will be aware, it is a longstanding practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.
138. Deputy Carol Nolan asked the Minister for Finance if he will support the introduction of a proposed draught excise rebate scheme that would deliver a 40% rebate on draught excise (beer and cider up to 5% ABV), capped at €20,000 per premises; and if he will make a statement on the matter. [53831/25]
Amharc ar fhreagra139. Deputy Michael Cahill asked the Minister for Finance if he will provide immediate financial relief to rural pubs by introducing the proposal from a representative group (details supplied) for a 40% reduction in excise duty on draught products many of which are at risk of closure; and if he will make a statement on the matter. [53876/25]
Amharc ar fhreagraI propose to take Questions Nos. 138 and 139 together.
Excise duty on alcohol is governed by EU law, with which Irish excise law is obliged to conform. The “Alcohol Structures Directive” (Council Directive 92/83/EEC) lays down a harmonised approach to excise duties on alcohol in the EU. It defines alcoholic beverages and sets out the basis on which excise duties on such products are to be established by Member States as well as the conditions for the application of reduced rates and special regimes. In Ireland, the excise duty takes the form of Alcohol Products Tax (APT) as provided for in Chapter 1 of Part 2 of the Finance Act 2003 (as amended).
The rate of APT applying to a particular alcoholic beverage depends on the category it falls within and its alcohol content which is expressed as the percentage of volume. Reduced APT rates can only be applied in limited circumstances, the main ones being for lower strength products and for independent small breweries or producers of cider and perry, and these types of relief, which are allowed under the Directive, have already been introduced into Ireland's legislation as a feature of our APT regime.
The Directive does not allow scope for the taxation of alcohol to be based on packaging format (such as different rates for kegs versus bottles or cans) nor on the point of consumption (such as different rates depending on whether consumed in rural public houses or licensed premises generally). Therefore, an excise rebate in respect of draught alcohol sold in rural public houses would not be compatible with the Alcohol Structures Directive.
140. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he has received advice from the Department of Finance or the Central Bank recommending an increase in the State pension age; and if he will publish any such correspondence. [53104/25]
Amharc ar fhreagraThis Department has not received advice from the Department of Finance or Central Bank recommending an increase in the State pension age.
This Department is aware of the potential impacts of projected demographic changes on pensions. To address such concerns, the previous Government established the Pensions Commission in November 2020. Its mandate was to examine the long-term sustainability of the State Pension system and the Social Insurance Fund in light of demographic trends.
The Commission’s report incorporated a comprehensive assessment of population, labour force, and expenditure projections. It outlined a series of recommendations aimed at ensuring the sustainability of the State pension system. These included measures such as a gradual increase in the State pension age and adjustments to social insurance contribution rates.
Building on the Commission’s recommendations, the Social Welfare (Miscellaneous Provisions) Act 2023 introduced significant structural reforms to the Irish State pension system. This legislation gave effect to pension provision for long-term carers, the introduction of pension deferral and the commencement of the 10-year transition to the Total Contributions Approach.
Rather than increasing the State pension age, the Government opted to enhance the sustainability of the Social Insurance Fund through phased increases in PRSI rates.
These incremental changes apply to all contributors: employees, employers, and the self-employed, and will total 0.7% between 2024 and 2028 with further increases to be considered, based on the most up-to-date data available from the next Actuarial Review of the Social Insurance Fund.
141. Deputy Ivana Bacik asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation his engagement with An Post in respect of the Rathmines Post Office since May 2025; and if he will make a statement on the matter. [53302/25]
Amharc ar fhreagraMy Department has not had any direct engagement with An Post in respect of the Rathmines Post Office since May 2025.
Responsibility for the oversight of An Post, including matters relating to the operation and location of post offices, lies primarily with the Minister for Culture, Communications and Sport, Mr. Patrick O’Donovan TD, and the Minister of State with responsibility for Sport and Postal Policy, Mr. Charlie McConalogue TD.
142. Deputy Alan Kelly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to Parliamentary Questions Nos. 232 of 23 September 2025 and 365 of 30 September 2025 (details supplied), the details of the residents at the properties; and the amount of rent paid to the State by those residents in each of the years 2010 to 2025, in tabular form. [53336/25]
Amharc ar fhreagraTo disclose personal information of OPW tenants in the properties the Deputy has enquired about would risk making them identifiable and would breach their data protection rights under the General Data Protection Regulations. For Property No. 1 there was a rental agreement in place for use by a State employee of another Government Agency with an annual rent of €21,600 per annum from November 2018 to September 2025. Property No. 2 was occupied by a former State employee with an annual rent of €1,155 per annum from 2010 to 2024.
143. Deputy Sorca Clarke asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of OPW heritage cards purchased in 2023, 2024 and to date in 2025, in tabular form. [53364/25]
Amharc ar fhreagraThe Office of Public Works (OPW) is responsible for the conservation and presentation of the country’s most important heritage sites. The mission of OPW Heritage Services is to conserve and protect the nation’s built heritage in our care whilst providing public access, interpretation and encouraging the public to visit and engage with our Nation's heritage.
The One Year OPW Heritage Card provides free, unlimited admission to all state managed OPW Heritage sites located throughout Ireland.
The card can be purchased online at Heritageireland@opw.ie or at any of our fee-paying sites.
The table below outlines the number of OPW Heritage Cards that were purchased in total in 2023, 2024 and 2025 (up to the 30th of September) broken down according to each of the four categories available: adult; senior (over 60); child/student (children 6-18 and students with a valid ID); and family (maximum of two adults and up to five children under 18).
|
Online Sales |
Adult |
Child/Student |
Senior/Group |
Family |
|
2023 |
4062 |
1370 |
4112 |
495 |
|
2024 |
3828 |
1592 |
4136 |
599 |
|
2025 |
3396 |
1532 |
3577 |
446 |
|
Sales at OPW Heritage Sites |
Adult |
Child/Student |
Senior/Group |
Family |
|
2023 |
2627 |
1222 |
2606 |
366 |
|
2024 |
2545 |
1256 |
2525 |
340 |
|
2025 |
1987 |
1131 |
2231 |
244 |
