Written Answers Nos. 327-347
327. Deputy Jennifer Whitmore asked the Minister for Transport for an update on his Department’s work to deliver the destination charge point scheme, as committed to in the Climate Action Plan 2025 and due in Quarter 4 2025; and if he will make a statement on the matter. [55486/25]
Amharc ar fhreagraThe Regional and Local EV Charging Network Plan was launched in April 2025.
Developed by Zero Emission Vehicles Ireland (ZEVI), the plan sets targets and strategies for local authorities (LA) to drive EV infrastructure development at destination and neighbourhood locations, with government support.
This is in alignment with both national and EU climate goals, helping to cut emissions and move towards a fully decarbonised transport sector by 2050.
Led by local authorities, the Regional and Local Plan ensures a cohesive and standardised approach, which will promote a unified and efficient roll out of charging infrastructure and facilitate the equitable transition to EVs.
This is another significant step in the ongoing roll out of publicly accessible charge points. The plan will sit alongside the existing National Road EV Charging Plan, En-route Charging Schemes, and of course the widespread use of home charging which will remain the best and most efficient way to roll out EV charging for all.
As we look to roll out the Regional and Local EV Charging Network Plan, Local Authorities have grouped into 10 regional and city groups to manage the development of Local EV Network Plans. Some of these plan are already complete and they have moved to procure and roll out EV charging infrastructure.
ZEVI is supporting Local Authorities by funding dedicated EV charging infrastructure officers in each Local Authority, to co-ordinate and lead on the roll out of charging infrastructure. While strategies are being finalised, ZEVI is funding pilot infrastructure projects in a number of Local Authorities, confirming the commitment for LA roll-out.
328. Deputy Jennifer Whitmore asked the Minister for Transport for an update on his Department’s work on the roll-out of key elements of electric vehicle Infrastructure Strategy, as committed to in the Climate Action Plan 2025 and due in Quarter 4 2025; and if he will make a statement on the matter. [55487/25]
Amharc ar fhreagraThe Government is fully committed to supporting a significant expansion and modernisation of the EV charging network over the coming years. Having an effective and reliable charging network is an essential part of enabling drivers to make the switch to electric vehicles.
While over 80% of EV charging is expected to happen at home, which will address most users charging needs, there is an absolute need for a seamless public charging network that will provide for situations or instances where home charging is not possible.
The EV Charging infrastructure Strategy 2022-2025 outlines the need for a National EV Charging Network Plan to define the requirements for publicly accessible charging, including motorway/en-route high-powered charging, destination charging and residential neighbourhood charging.
The first element of the National EV charging Network Plan is the National Road Network EV Charging Plan, was published in May 2024. It sets out how Government will, working with private industry, deliver on these ambitious EV charging targets along the motorway and primary road network in Ireland.
The second element of this plan, the Regional and Local EV Charging Network Plan, was published in April 2025. It provides a pathway for the accelerated delivery of public EV charging infrastructure in cities, towns and villages across Ireland with the focus on neighbourhood and destination charging.
These documents were complemented by the publishing of the Universal Design Guidelines for EV Charging Infrastructure (2024) which includes recommendations on the design, placement and information provision of infrastructure.
The existing iteration of the overarching EV Infrastructure Charging Strategy runs until the end of 2025. Work has commenced this year on the development of a new national EV Infrastructure Strategy to cover the period 2026 – 2028, including a significant stakeholder engagement event earlier this year.
Quarterly progress reports are compiled and submitted to the Department of An Taoiseach at the end of each quarter.
329. Deputy Jennifer Whitmore asked the Minister for Transport for an update on his Department’s work on the procurement strategy for the Shared Island Fund Eastern Green Hydrogen Corridor Demonstrator Project, as committed to in the Climate Action Plan 2025 and due in Quarter 4 2025; and if he will make a statement on the matter. [55488/25]
Amharc ar fhreagraFollowing completion of the [two previous phases] of a project under the Shared Island Initiative to develop a hydrogen refuelling corridor on the island of Ireland between Dublin and Belfast, Phase III is in progress. The contract for the provision of two business cases, including a detailed procurement strategy for two hydrogen refuelling stations (one in Belfast and one in Dublin) was awarded in August 2025, following an open tender process in compliance with public procurement guidelines.
While commencement of the procurement process was delayed to allow time for the transition of responsibility for the project in Northern Ireland from the Department for the Economy (NI) to the Department for Infrastructure (NI), work is now underway and the Department of Transport is engaging closely with the Department for Infrastructure in Northern Ireland, as well as the steering group and service provider.
The contract is due for completion in April 2026 with completion of a procurement strategy, along with the preliminary business case for Ireland and outline business case for Northern Ireland. At that point, my Department will engage with the Department of the Taoiseach to assess the potential next steps for delivery of a hydrogen refuelling station in Ireland.
330. Deputy John Paul O'Shea asked the Minister for Finance if she is aware that the appeals process for the primary medical certificate under the disabled drivers and disabled passengers (tax concessions) scheme is taking up to 18-months to complete; the details of the current average waiting time for appeals; the number of appeals presently awaiting hearing and determination; the reasons for the ongoing delays; and the measures being taken to expedite the appeals process and to ensure applicants are not left waiting excessive periods for a decision; and if he will make a statement on the matter. [54813/25]
Amharc ar fhreagraThe Deputy should note at the outset that it is a legislative requirement that the Disabled Drivers Medical Board of Appeal (DDMBA) is independent in the exercise of its functions and it is a matter for the Board to determine all aspects of the management and delivery of the appeals process.
At an appeal hearing the Disabled Drivers Medical Board of Appeal (DDMBA) reviews the decision by a HSE Primary Medical Officer and determines if an appellant meets any of the six medical criteria. Only if an appellant meets one of the six eligibility criteria will the Board issue a Board Medical Certificate.
I have no role in relation to the granting or refusal of PMCs or appeals associated with them and the HSE and the Medical Board of Appeal must be independent in their clinical determinations.
The Board has informed me that, as of September 2025, there are 455 appellants on the waiting list. It should be noted that previous years has shown that a significant number of appellants do not proceed to an appeal hearing, for example due to declined or cancelled appointments. While data on the average waiting times is not currently available, the waiting list has been reduced since 2024 and the Board is working to address this as quickly as possible.
331. Deputy Keira Keogh asked the Minister for Finance if a brand-new modular home qualifies for the help-to-buy scheme; and if he will make a statement on the matter. [54850/25]
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. The incentive gives 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.
Based on the latest available data (30 September 2025), the scheme has supported almost 60,000 individuals or couples to buy their own home.
The legislation governing the HTB scheme is set out in section 477C of the Taxes Consolidation Act 1997 and outlines the definitions and conditions that apply to the HTB scheme.
Section 477C(1) provides the definition of a ‘qualifying residence’ for the purpose of the HTB scheme. A ‘qualifying residence’ is:
• a new building which was not, at any time, used, or suitable for use, as a dwelling,
• a building which was not previously, in whole or in part, used, or suitable for use, as a dwelling and which has been converted for use as a dwelling,
• a building which was not at any time used as a dwelling and was purchased by a first-time purchaser in accordance with an affordable dwelling purchase arrangement,
• a building bought or built as the first-time buyer’s sole or main residence,
• a building with a purchase value/ approved valuation not greater than €500,000, and
• a building in respect of which the construction work is subject to VAT at the rate of 13.5% in Ireland.
A ‘self-build qualifying residence’ is defined as a ‘qualifying residence’ which is built, directly or indirectly, by a first-time purchaser on his or her own behalf. As such, the conditions pertaining to a ‘qualifying residence’ also apply to a ‘self-build qualifying residence.’
I am advised by Revenue that it is not possible to give a definitive answer based on the limited information supplied. However, where a specific type of “modular home” satisfies the above conditions, it will come within the definition of a ‘qualifying residence’. Additional eligibility conditions also apply with regards to a ‘qualifying residence’. These are:
• a qualifying loan must be taken out on the property with a qualifying lender,
• the qualifying loan used to purchase or build the property must a be minimum of 70% of the value of the property, and
• in cases where the property is being purchased rather than self-built, the vendor must be registered with Revenue as a ‘qualifying contractor’ for the purposes of HTB.
Where uncertainty exists as to whether a specific type of modular home comes within the definition of a ‘qualifying residence’ or ‘self-build qualifying residence’, a ‘qualifying contractor’ or individual should contact Revenue via its online enquiry facility ‘MyEnquiries’ outlining the specific facts and circumstances of the case and Revenue will consider whether the property would satisfy the conditions for the HTB scheme.
332. Deputy Rory Hearne asked the Minister for Finance the number of properties made available to the housing market through the 'over the shop' premises relief in each of the years and in each county, since the beginning of the relief, in tabular form; and if he will make a statement on the matter. [55172/25]
Amharc ar fhreagra333. Deputy Conor Sheehan asked the Minister for Finance the number of housing units that have been realised from July 2022 to date from projects that received taxation relief under the Living City Initiative in the cities of Dublin, Cork, Galway, Kilkenny and Waterford, in tabular form; and if he will make a statement on the matter. [55524/25]
Amharc ar fhreagra334. Deputy Conor Sheehan asked the Minister for Finance to detail any evaluation reports on the Living City Initiative or any review of the Living City Initiative undertaken by his Department or by any of the local authorities administering the Initiative; and if he will make a statement on the matter. [55526/25]
Amharc ar fhreagraI propose to take Questions Nos. 332, 333 and 334 together.
I am advised that Deputy Hearne's question relates to the Living City Initiative (LCI) rather that the 'over the shop' premises relief.
The LCI is a targeted measure which is aimed at very specific areas in urgent need of regeneration, it is provided for under sections 372AAA to 372AAD of the Taxes Consolidation Act 1997. It currently 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) of the cities of Cork, Dublin, Galway, Kilkenny, Limerick and Waterford.
I am advised by Revenue that it is not possible to identify from the Income Tax and Corporation Tax tax returns the number of properties made available to the housing market through the LCI as requested by the Deputies (by county, city or otherwise).
I am further advised by Revenue that information in relation to the LCI can be found in the cost of tax expenditure report on the Revenue website at:
https://www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/costs-tax-expenditures.pdf
Details of this information are set out below:
|
Year |
No. of Claims |
Cost of Relief (€m) |
|
2022 |
89 |
1.1 |
|
2021 |
65 |
0.5 |
|
2020 |
59 |
0.4 |
|
2019 |
60 |
0.5 |
|
2018 |
29 |
0.2 |
|
2017 |
23 |
0.2 |
|
2016 |
15 |
0.2 |
|
2015 |
13 |
0.2 |
|
2014 |
<10 |
0.1 |
|
2013 |
<10 |
0 |
|
2012 |
<10 |
0 |
|
2011 |
<10 |
0 |
|
Total |
c. 400 |
3.4 |
In relation to evaluations of the LCI by my Department, the following sets out the position.
An ex-ante evaluation of the LCI pilot was undertaken by independent consultants, Indecon, in 2013 before the LCI was officially implemented.
My Department reviewed the scheme in 2016 in consultation with the relevant Local Authorities and the Department of Arts, Heritage, Regional, Rural and Gaeltacht Affairs.
The LCI was also reviewed by my Department as part of the Tax Strategy Group processes in 2022 and 2023.
Finally, any evaluations carried out by Local Authorities, are matters appropriate to the Minister for Housing, Local Government and Heritage, and are not directly within the responsibility of the Minister for Finance.
335. Deputy Grace Boland asked the Minister for Finance if his Department has conducted an assessment of the fiscal and distributional impact of introducing an exemption from capital acquisitions tax for transfers including inheritance of principal private residences; and if he will make a statement on the matter. [54604/25]
Amharc ar fhreagraI assume the principal private residences you are referring to is that of the disponer however it is important to note that Capital Acquisitions Tax (CAT) is a beneficiary-based tax on gifts and inheritances. 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.
In cases where the inheritance relates to a property the beneficiary resides in, the Dwelling House exemption may apply.
To qualify for the exemption, the inherited property must have been the disponer’s principal private residence at the date of death. This requirement is relaxed in situations where the deceased person left the property before the date of death due to ill health; for example, to live in a nursing home. The beneficiary must also have lived in the house for 3 years prior to the date of the inheritance and must continue to live in the house for 6 years after that date.
In addition, the beneficiary must not have a beneficial interest in any other residential property. Detailed guidance on the dwelling house exemption has been published on the Revenue website at www.revenue.ie/en/tax-professionals/tdm/capital-acquisitions-tax/cat-part24.pdf.
I am advised by Revenue that the principal private residences are not separately identifiable on the Capital Acquisitions Tax return form. Therefore, it would not be possible to conduct an assessment of the fiscal and distributional impact of introducing an exemption of this nature.
336. Deputy Shane Moynihan asked the Minister for Finance if he will consider amending the inheritance tax code as it relates to unmarried partners; and if he will make a statement on the matter. [54664/25]
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.
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.
The difference in the tax treatment of unmarried partners 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 unmarried partners in respect of CAT 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.
337. Deputy Martin Daly asked the Minister for Finance to provide details on the increase in tax revenue generated from landlords over the past three years, considering the significant rise in home rental costs during the same period; specifically, to clarify whether the growth in rental income has led to a proportionate increase in income tax from rental profits; and to outline any measures being considered to promote tax equity within the rental sector. [54685/25]
Amharc ar fhreagra338. Deputy Martin Daly asked the Minister for Finance to provide details on the increase in tax revenue generated from landlords over the past three years, considering the significant rise in home rental costs during the same period; specifically, to clarify whether the growth in rental income has led to a proportionate increase in income tax from rental profits; and to outline any measures being considered to promote tax equity within the rental sector. [54685/25]
Amharc ar fhreagraI am informed by Revenue that income tax liability is calculated on taxpayers’ total income from all sources, rather than being separately calculated for each source of income (such as rental income) and having regard to any relevant reliefs or credits. For this reason, it is not possible to identify tax paid arising from rental income alone.
However, the Deputy may be interested to note that publications which outline the total amount of rental income and total net profit declared by year for 2016-2022, broken down by residential and commercial properties, are available at the following link:
www.revenue.ie/en/corporate/information-about-revenue/statistics/income-distributions/rental-income.aspx.
I am further informed by Revenue that the data for 2023 will be published shortly at the same link. Self-employed taxpayers will file their 2024 tax returns (Form 11) no later than 31 October 2025, with an extension for ROS filers until 19 November 2025. Data for 2024 will be available when these returns have been processed and fully analysed.
339. Deputy Robert O'Donoghue asked the Minister for Finance if homeowners in the Fingal west area whose properties have been affected by defective blocks, and who have not yet received compensation under the defective concrete blocks scheme, may apply to have their local property tax (LPT) liability reassessed; if he will make provision for such homeowners to have their LPT valuation reviewed given the significant loss of resale value and structural integrity of their homes; and if he will make a statement on the matter. [54700/25]
Amharc ar fhreagraLocal Property Tax (LPT) is a self-assessed tax. It is a matter for every property owner to calculate the tax due on their property based on their assessment of its market value.
The existence of defective concrete blocks in the construction of a property can have a negative effect on its market value. Accordingly, where property owners have experienced a significant loss of resale value for this reason, this can be reflected when they select their valuation band. Taxpayers will be able to identify their appropriate band when filing their LPT return, which must be submitted by 7 November 2025.
The next valuation period for LPT is from 2026 to 2030. The LPT charge for this valuation period is based on the property owner’s valuation of their property as at 1 November 2025. All property owners, including those in Fingal west, will be able to determine the appropriate valuation band for their property based on the market value on 1 November 2025.
The Finance (Local Property Tax) Act 2012 (as amended) also provides for an exemption from LPT for certain properties that have been affected by the use of defective concrete blocks in their construction. This exemption will apply if an insurance company, or the builder who built the property, has carried out the necessary remediation work or has provided sufficient funds to carry out this work to the required standard. It will also apply if the property is eligible for the Defective Concrete Blocks Grant Scheme administered by Clare, Limerick, Sligo, Mayo and Donegal County Councils. Property owners may apply to Revenue if they believe they meet the qualifying conditions for this exemption.
The LPT legislation provides for the possibility of deferring the charge to LPT in certain circumstances to assist individuals who may have difficulty paying the tax. A qualifying person may opt to defer, or partially defer, payment of the tax. Where a person qualifies for a full deferral then 100% of the liability can be deferred. Where a person qualifies for partial deferral, then 50% of the liability can be deferred. The balance of 50% of the tax must be paid. The deferred tax remains as a charge on the property and must be paid before a sale or transfer can be completed. Interest is charged at 3% per annum on the deferred amount.
Next year, the income thresholds will be €25,000 for a single person and €40,000 for a couple to qualify for a full deferral. The income thresholds to qualify for a partial deferral will be €40,000 for a single person and €55,000 for a couple.
It is also possible to apply for a deferral on the grounds of hardship if a person suffers an unexpected and unavoidable significant loss or expense as a result of which a person cannot pay their LPT liability without suffering financial hardship. Further information regarding the deferral of LPT is available on the Revenue website at: www.revenue.ie/en/property/local-property-tax/deferral-of-payment/index.aspx.
Any property owners experiencing financial difficulties can avail of a wide range of flexible payment options both in respect of their LPT liabilities and for any previous years where liabilities remain outstanding. The full range of payment options, which includes phased arrangements, are available to property owners on the Revenue website at: www.revenue.ie/en/property/local-property-tax/paying-your-lpt/index.aspx.
Finally, property owners experiencing difficulties in meeting their LPT obligations can contact Revenue through MyAccount at www.revenue.ie or by calling the LPT helpline (01) 7383626.
340. Deputy Michael Cahill asked the Minister for Finance to ensure that the help-to-buy ceiling reflects regional realities, and second-hand homes are included in line with the Programme for Government commitment (details supplied); if first-time buyers in County Kerry will not be left without access to any of the supports that are supposed to help people onto the housing ladder; and if he will make a statement on the matter. [54737/25]
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.
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.
The Programme for Government commits to the "retention and revision" of the HTB scheme.
Based on the latest available data (31 August 2025), the scheme has supported almost 59,000 individuals or couples to buy or build their own home.
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 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.
I have no plans, at present, to include second hand properties within scope of the HTB scheme.
341. Deputy Richard Boyd Barrett asked the Minister for Finance the recourse available to an individual where they are affected by the collapse in a prepaid card company (details supplied); and the way in which they can retrieve their money. [54745/25]
Amharc ar fhreagraIn relation to PFS Card Services Ireland limited, I would note the following:
Interpath Ireland were appointed as the joint liquidators of PFS Card Services Ireland Limited (In liquidation) (the “Joint Liquidators”). In the process of undertaking the liquidation they have applied to the Irish High Court for direction in respect of the proper interpretation of certain provisions of the European Communities (Electronic Money) Regulations 2011 (SI No 183/2011) (as amended), as it relates to the treatment and return of remaining cardholder funds (the “Directions Application”).
The High Court direction is required before the Joint Liquidators can finalise the process which cardholders will be required to follow to claim any outstanding funds. The hearing of the Directions Application took place on Tuesday, 22 July 2025 and Wednesday, 23 July 2025, however, the date when the High Court will deliver its direction decision is not currently known.
Until such time as the Joint Liquidators have received direction, the ability for cardholders to receive their outstanding funds is suspended, with balances remaining on cards frozen i.e. individuals cannot use their cards.
Whilst funds remain frozen, they continue to be required to be safeguarded in accordance with the Company’s obligations under the European Communities (Electronic Money) Regulations 2011 (as amended).
Further information for cardholders, including how to join a mailing list for further updates, is available on interpath.com/pcsil/.
Under the National Payments Strategy published in October 2024, the Department of Finance is examining, with input from the Central Bank, the need to provide the Central Bank with liquidation powers in order to manage failing payment or electronic money institutions.
342. Deputy Ken O'Flynn asked the Minister for Finance the revised forecast for corporate tax receipts in 2026; the percentage share of total corporate tax revenue projected to arise from the ten largest paying corporations; his Department’s assessment of volatility or concentration risk within this revenue stream; and the fiscal buffers or corrective mechanisms identified to mitigate the impact of a potential downturn in multinational tax contributions. [54751/25]
Amharc ar fhreagraThe Economic and Fiscal Outlook document published as part of Budget 2026 sets out the latest fiscal projections including for corporation tax receipts. For 2026, corporation tax receipts are projected at €34 billion.
My Department does not forecast the expected share of corporation tax receipts paid by the top ten payers. However outturn data is published by the Revenue Commissioners annually. The latest analysis indicates that the top ten payers accounted for some 57 per cent of corporation tax receipts in 2024.
The most recent report is available at the below link:
www.revenue.ie/en/corporate/documents/research/ct-analysis-2025.pdf.
I have frequently warned of the risks associated with this degree of concentration and the resulting volatility in this revenue stream, and my Department has published a significant volume of analysis on this. The corporation tax base is concentrated among a small number of firms and in a small number of FDI-related sectors, meaning that our public finances remain vulnerable to a shock to the multinational sector.
Addressing this risk is a key pillar of this Government’s approach to budgetary policy. As of this year, we have transferred some €16 billion in volatile ‘windfall’ corporation tax receipts into the Future Ireland Fund and Infrastructure, Climate and Nature Fund to build up our fiscal buffers instead of using these receipts to fund day-to-day spending.
As set out in the Budget 2026 fiscal projections, we are committed to continuing to make transfers into the two funds, as well as continuing to run headline budgetary surpluses. This is the best way to mitigate the risks associated with a highly concentrated corporation tax base.
343. Deputy Cathal Crowe asked the Minister for Finance the measures he is taking to safeguard Ireland’s business aviation interests through the anticipated significant financial burden that would follow the proposed revision of the Energy Taxation Directive; and if he will make a statement on the matter. [54851/25]
Amharc ar fhreagraIreland’s excise duty treatment of aviation fuel is governed by European Union 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 Chapter 1 of Part 2 of Finance Act 1999 (as amended). This legislation provides for the application of excise duty in the form of Mineral Oil Tax (MOT) on liquid fuels, including those used for aviation.
Heavy oil, or aviation kerosene/jet fuel, is the most commonly used fuel for commercial aviation. The current MOT rate on jet fuel is €615.76 per 1,000 litres. In line with the ETD, Ireland applies a full MOT exemption to jet fuel used for commercial aviation, including domestic, intra-community and international flights. I am advised by Revenue that based on volumes declared as exempt on MOT returns, the total MOT amount relieved on jet fuel used for commercial air navigation in 2024 is estimated at €944.1m.
Light oil, or aviation gasoline, is much less commonly used in commercial aviation. The current MOT rate on aviation gasoline is €706.14 per 1,000 litres. Under the ETD, Member States may partially or fully relieve aviation gasoline used for commercial aviation from taxation. Ireland has opted to apply a partial MOT relief to aviation gasoline used in commercial aviation, including domestic, intra-community and international flights. The relief operates by way of repayment at a rate of €232.27 per 1,000 litres, which means the effective rate of taxation is the MOT rate, minus €232.27. I am advised by Revenue that based on repayment claims, the total MOT relieved on aviation gasoline used in commercial aviation in 2024 was €0.1m.
Under the ETD, all fuel used for private pleasure air navigation is mandatorily taxed. For MOT purposes, private pleasure air navigation means the use of an aircraft, including the hiring of an aircraft, for any purpose that is not commercial.
It should be noted that industrial emissions from large installations are subject to significant carbon pricing under the EU Emissions Trading System or EU ETS. The aviation industry is subject to such carbon pricing.
In July 2021, as part of the Fit for 55 Package, the Commission published a proposal to revise the Energy Tax Directive. The taxation of intra-community flights forms part of this proposal. Ireland has been actively engaged in negotiations of this proposal, which are ongoing.
344. Deputy Paul Murphy asked the Minister for Finance the reason the Revenue Commissioners removed the option at retirement for defined benefit members to transfer to an approved retirement fund in mid-August 2025 (details supplied); when this change was first proposed; when the affected defined benefit scheme members were formally notified; the departments, agencies, or stakeholder groups that lobbied for or against the change; if the change applies only to defined benefit schemes; the changes which were made for defined contribution schemes at the same time; and if the change will be reverted or amended to allow those already affected to avail of the previous situation. [54888/25]
Amharc ar fhreagraThe Deputy’s question relates to transfers from an occupational pension scheme to an Approved Retirement Fund (ARF), whereas the “details supplied” relate to a recent update to the Revenue Pensions Manual relating to transfers from an occupational pension scheme to a Personal Retirement Savings Account (PRSA). For completeness I will address both issues.
An ARF is a post-retirement investment vehicle through which individuals can invest the proceeds of their pension fund at retirement and draw down benefits as required. ARFs are available to individuals who started to take retirement benefits after 2 December 1998 and are available only at retirement, with the exception of benefits transferred to an ARF on the death-in-service of an employee of an occupational pension scheme. The tax treatment of ARFs is addressed in legislation by section 784A Taxes Consolidation Act 1997 (TCA).
For clarity, a defined contribution (DC) pension scheme is one where a member makes a “defined” or specific contribution and the pension available is dependent on the cumulative contributions and the growth in value of the fund up to retirement. A defined benefit (DB) scheme is one where a member is guaranteed a “defined” or specific level of benefits on retirement.
ARFs are available to all members of DC schemes, and members of DB schemes who are proprietary directors, in respect of their accrued benefits from the scheme, including benefits from additional voluntary contributions (AVCs). For members of DB schemes who are not proprietary directors, the ARF option is only available in relation to pension benefits arising from their AVCs. The relevant legislation is section 772(3A) TCA and is unchanged since 2011 in respect to the availability of ARFs to members of different pension schemes.
A PRSA is a personal pension product which, unlike an occupational scheme, is not directly connected to an individual’s employment. Unlike an ARF, which is only available after an individual’s retirement, a PRSA is a “whole of life” product, meaning that an individual can make contributions to the product while in employment or self-employment, and also draw down benefits from the PRSA after retirement.
Chapter 13 of the Revenue Pensions Manual deals with the transfer of pension benefits from an occupational pension scheme when an employee leaves service with an employer, whether by moving employment or on retirement. The Pensions Act 1990 gives employees a statutory right to transfer their pension benefits within two years of leaving service up to the point of retirement, provided the scheme rules allow such a transfer.
From the introduction of PRSAs under the Pensions (Amendment) Act 2002, a transfer from an occupational pension scheme to a PRSA has been prohibited once benefits become payable to the scheme member from the scheme. This is provided for in section 772(3D) TCA, as inserted by section 4 Pensions (Amendment) Act 2002. The rules of the relevant pension scheme determine when pension benefits become payable. In most cases, benefits become payable at “normal retirement age” (NRA), usually between age 60 years and age 70 years. This means that, since PRSAs were introduced in 2002, a transfer of benefits from the scheme to a PRSA is not permitted after the scheme member’s NRA.
I am informed by Revenue that the update to Chapter 13 of the Revenue Pensions Manual mentioned by the Deputy was in response to queries from practitioners who sought clarity on certain matters, including the rules for transfers of benefits from an occupational pension to a PRSA when a scheme member was retiring. The update also covered transfers from overseas pension arrangements to an Irish scheme, and from an Irish pension scheme to an overseas pension arrangement.
345. Deputy Barry Ward asked the Minister for Finance the position regarding his Department-led review of the fund and investment industry in Ireland; including a specific assessment of the deemed disposal rule; if there is a timeline for the implementation of the report’s recommendations; and if he will make a statement on the matter. [54925/25]
Amharc ar fhreagraAs the Deputy may be aware, an Implementation Plan for ‘Funds Sector 2030: A Framework for Open, Resilient & Developing Markets’ (the final report of the Fund review) was published on 7 October 2025. The Implementation Plan sets out the current position with respect to the recommendations of the Fund Review under four headings; recommendations to grow Exchange Traded Funds (ETFs); to grow private assets; to grow retail investment; and to address risks and enhance transparency in structured finance.
The Implementation Plan notes that 30 of the 42 recommendations are either complete, on a path to completion or progressing including completion by the Central Bank of substantive recommendations on ETFs and the AIF Rulebook.
Consideration of the recommendations of the Funds Review, including those that relate to deemed disposal, will feed into the development of the roadmap for the taxation of retail investment that I announced in my Budget speech, and which I expect to publish in early 2026. The roadmap will set out the intended approach to simplify and adapt the tax framework to encourage retail investment, which will be implemented in future Finance Bills, taking into account developments at EU level in respect of the Savings and Investments Union.
While work on the roadmap is underway, I have taken action in Budget 2026, announcing changes to the relevant applicable tax rates. Finance Bill 2025 will provide for a reduction in the rate of Investment Undertaking Tax (IUT), Life Assurance Exit Tax (LAET) and the rate of tax applicable to investments in equivalent offshore funds and certain foreign life assurance policies from 41% to 38% from 1 January 2026.
346. Deputy John Paul O'Shea asked the Minister for Finance the Government's position on VAT for donations of unsold products from businesses to recognised charities; if his Department has plans to review this position in line with other EU member states (Belgium, Italy, France) receiving a derogation for the donation of unsold goods under the EU VAT legislation; and if he will make a statement on the matter. [54961/25]
Amharc ar fhreagraThe VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law is obliged to comply. In general, the supply by a business of goods and services is subject to VAT, unless EU VAT law specifically permits otherwise.
The EU VAT Directive provides that the disposal by a taxable person of business goods free of charge is to be treated as VAT-able supply if the input VAT on those goods (or component parts) was deductible. Irish VAT law reflects the EU Directive and generally requires that businesses account for VAT on gifted or donated goods as a “self-supply” where they have claimed input VAT credit.
The EU VAT Directive specifically provides that gifts of small value made by a taxable person are not subject to VAT. Irish legislation has defined a small gift as one with a value less than twenty euro (excluding VAT). This means that in Ireland, no VAT is charged where the cost to a business of the gift or donation does not exceed this amount. However, where a fee is charged or if the cost to the donor exceeds twenty euro, the gift or donation will be liable to VAT at the rate appropriate to that good. Where the gift or donation forms part of a series to the same person over a period of time then the gifts or donations are liable to VAT.
I am not in a position to comment on VAT treatments that may apply in other Member States. It should be noted that historical derogations and standstill provisions that are applied by one Member State cannot be mirrored by another Member State.
347. Deputy Pearse Doherty asked the Minister for Finance the total number of loan sharks that have been reported through his Departments dedicated lines and other avenues each year for which data is available; and if he will make a statement on the matter. [55012/25]
Amharc ar fhreagra348. Deputy Pearse Doherty asked the Minister for Finance to provide details of the regulation of HCCP collection agents; and if he will make a statement on the matter. [55013/25]
Amharc ar fhreagraI propose to take Questions Nos. 347 and 348 together.
A High Cost Credit Provider is a person who engages in the provision of high cost credit, or who advertises or announces themselves or holds themselves out in any way as engaging in the provision of high cost credit. One of the indicators that someone is engaged in the provision of high cost credit is where the total cost of the credit to the consumer under the agreement is in excess of an Annual Percentage Rate of 23%.
The Central Bank of Ireland is the competent authority for the authorisation and supervision of High Cost Credit Providers. It maintains a public register of authorised firms and provides an online form and consumer helpline for reporting information on unauthorised firms or persons.
My Department does not have a reporting role in respect of such individuals or firms.
I am informed by the Central Bank of Ireland that, since the enactment of the Consumer Credit (Amendment) Act 2022 in June 2022, the total number of cases in respect of suspected unauthorised High Cost Credit Providers opened by the Central Bank of Ireland is 157 cases, with 695 complainants submitted in relation to them.
The 695 complaints provided details that brought them under the high cost credit legislation, that is the service being offered was a loan with an APR of 23% or higher. However, in the majority of these complaints, the loan was never provided. It is understood the majority of the 157 cases relate to frauds and scams that originate online.
