Written Answers Nos. 375-394
375. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance the State agencies within his Department that have made provision for the pension auto-enrolment payment as part of their allocation to funded organisations; and if he will make a statement on the matter. [14408/26]
Amharc ar fhreagraI wish to advise the Deputy that none of the agencies under the remit of the Department of Finance allocates funding to other organisations.
The majority of employments within these agencies are exempt from the State’s automatic enrolment retirement savings system and no auto-enrolment obligations arise.
377. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any proposal to introduce continuous, real-time, or expanded withholding tax reporting obligations beyond existing statutory arrangements would require primary legislation approved by the Houses of the Oireachtas [14607/26]
Amharc ar fhreagra378. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether it is Government policy that any expansion of withholding tax reporting obligations will proceed only by way of primary legislation; and whether draft legislative heads or policy proposals are under preparation relating to expanded or real-time withholding tax reporting requirements [14608/26]
Amharc ar fhreagraI propose to take Questions Nos. 377 and 378 together.
It is assumed that the Deputy is referring to potential policy changes and outcomes following the recent Department of Finance and Revenue joint public consultation on e-Withholding Taxes.
The Deputy will be aware that this public consultation closed on 30 January 2026. My officials are engaging closely with Revenue who are currently collating the responses to this consultation. I can assure the Deputy that all responses and feedback to the consultation will be carefully considered, and that presently, no decisions have been taken in relation to any of the proposals outlined in the consultation.
A detailed analysis and evaluation of the feedback received needs to be undertaken before there will be any recommendations for policy change. I expect that, if recommendations arising from the consultation are progressed, they will be considered as part of the Budget and Finance Bill process.
Further, and as the Deputy will be aware, there 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.
379. Deputy Colm Burke asked the Tánaiste and Minister for Finance the annual increases in the retail price of the most popular price category MPPC for a 20-pack of cigarettes since 2014; the portion of the increase related to taxes; the portion of the increase due to price rises by the tobacco industry, in tabular form; and if he will make a statement on the matter. [14788/26]
Amharc ar fhreagraI am advised by Revenue that the table below shows the annual increases in the retail price of the most popular price category (MPPC) for a 20 pack of cigarettes since 2014, together with the portions related to tax increases and trade increases.
|
- |
MPPC |
Tax |
Trade |
Total Increase |
MPPC |
|
Year |
at 1 January |
Increase |
Increase |
|
at 31 December |
|
|
€ |
€ |
€ |
€ |
€ |
|
2014 |
9.50 |
0.40 |
0.10 |
0.50 |
10.00 |
|
2015 |
10.00 |
0.50 |
0.00 |
0.50 |
10.50 |
|
2016 |
10.50 |
0.50 |
0.30 |
0.80 |
11.30 |
|
2017 |
11.30 |
0.50 |
0.20 |
0.70 |
12.00 |
|
2018 |
12.00 |
0.50 |
0.20 |
0.70 |
12.70 |
|
2019 |
12.70 |
0.50 |
0.30 |
0.80 |
13.50 |
|
2020 |
13.50 |
0.30* |
0.20 |
0.50 |
14.00 |
|
2021 |
14.00 |
0.70** |
0.30 |
1.00 |
15.00 |
|
2022 |
15.00 |
0.50 |
0.30 |
0.80 |
15.80 |
|
2023 |
15.80 |
0.75 |
0.20 |
0.95 |
16.75 |
|
2024 |
16.75 |
1.00 |
0.30 |
1.30 |
18.05 |
|
2025 |
18.05 |
0.50 |
0.45 |
0.95 |
19.00 |
|
2026 |
19.00 |
- |
- |
- |
19.00 *** |
*The tax increase in 2020 of €0.30 aggregates an increase of €0.50 in excise in October 2020 and a €0.20 reduction in VAT from 23% to 21% on 1 September 2020.
**Includes the increase of €0.50 in excise in October 2021 and the increase of €0.20 in VAT to 23% on 1 March 2021.
***The latest price for the MPPC is €19.00 (February 2026).
380. Deputy Colm Burke asked the Tánaiste and Minister for Finance the number of persons successfully prosecuted for tobacco and or cigarette smuggling in 2024, 2025 and to date in 2026, in tabular form; and if he will make a statement on the matter. [14789/26]
Amharc ar fhreagra381. Deputy Colm Burke asked the Tánaiste and Minister for Finance the number of summary and indictable convictions secured in 2024, 2025, and to date in 2026, for the evasion of tobacco excise duty and illegal selling of illicit tobacco, in addition to the total money collected in these years from associated fines; and if he will make a statement on the matter. [14790/26]
Amharc ar fhreagra382. Deputy Colm Burke asked the Tánaiste and Minister for Finance the resources he is allocating to Revenue; the new or improved enforcement actions being taken to combat illicit tobacco smuggling; and if he will make a statement on the matter. [14791/26]
Amharc ar fhreagra383. Deputy Colm Burke asked the Tánaiste and Minister for Finance how effective the new regulations introduced in November 2025 that strengthen rules relating to the amount of duty-paid tobacco products an individual can bring into Ireland from another European Union (EU) Member State have been in reducing the number of non-Irish duty paid cigarettes in Ireland; and if he will make a statement on the matter. [14792/26]
Amharc ar fhreagraI propose to take Questions Nos. 380 to 383, inclusive, together.
I am assured by Revenue of its commitment to targeting cigarette and tobacco smuggling, and prosecuting those involved.
Revenue has provided me with a table outlining the number of summary and indictable convictions as a result of prosecutions together with the value of fines imposed for both the smuggling/evasion of excise duty as well as illegal selling of tobacco and cigarettes for the period 2024-2026 inclusive.
|
- |
Smuggling/Evasion of Excise Duty |
|
|
Illegal Selling |
|
|
|
Year |
No. of Summary Convictions |
Indictable Convictions |
Fines |
No. of Summary Convictions |
Indictable Convictions |
Fines |
|
2026* |
0 |
0 |
€0 |
4 |
2 |
€15,000 |
|
2025 |
46 |
9 |
€55,000 |
43 |
1 |
€88,780 |
|
2024 |
42 |
7 |
€87,500 |
33 |
4 |
€101,777 |
*as of 31/01/2026
The 2026 resource allocation for Revenue is 7,273 full time equivalents.
There are over 900 staff assigned across the ports, airports and mail centres as well as national profiling and risk assessment units and inland teams, dedicated to the enforcement of and ensuring the protection and integrity of customs controls in relation to all excisable products.
In addition to the above, Revenue utilises 22 detector dog teams deployed at airports, ports, mail centres nationwide and in freight forwarding premises. Revenue’s detector dogs assist in screening passengers or postal packages, searching warehouses, commercial and private premises, all manner of vehicles, freight consignments, and air or sea passenger baggage. They also provide regular support for nationally coordinated operations, many of which are carried out on a joint multi-agency basis.
The Revenue detector dogs play a vital role in Revenue’s mission to combat illicit tobacco activities, and they are an integral part of Revenue’s broader enforcement strategy together with intelligence gathering and scan technology. In 2025, Revenue procured in total five baggage X-ray systems to be deployed at Dublin Airport, Shannon Airport, Kerry Airport and Cork Airport. Revenue also procured another handheld X-ray system bringing its current capacity of handheld scanners to eight. 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 has also 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.
While Revenue’s role is the administration of tax law, effective enforcement of tobacco duties supports Ireland’s public-health aims by limiting access to untaxed and cheap tobacco. This strengthens the impact of Ireland’s broader tobacco-control measures.
New regulations which strengthen the controls relating to the amount of duty-paid tobacco products an individual can bring into Ireland from another EU Member State were introduced on 9 December 2025. These new rules help to ensure that Excise Duty reliefs for personal use are not abused.
EU law sets out the various factors to be considered in determining whether tobacco products brought into the State are for an individual’s own use, including indicative quantities, as follows:
• 800 cigarettes
• 400 cigarillos
• 200 cigars
• 1 kilogram of other tobacco products (such as roll-your-own tobacco.
Under the new regulations, where an individual brings in duty-paid tobacco products in excess of these quantities, this will be taken as clear evidence that the goods are not for personal use and the full quantity of goods will be seized. The individual may also be prosecuted. In the two-month period following the introduction of the new tobacco regulations, Revenue officers have seized 838k duty paid cigarettes and 63kgs of tobacco from a total of 477 individuals.
Abuse of this Excise Duty relief undermines the effectiveness of the tobacco tax, which is a key aspect of the Government’s strategy to disincentivise smoking, which remains Ireland’s leading cause of preventable death. The new regulations enable the tobacco tax to operate more effectively, which better supports the public health objective of the tax.
384. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance the amount of category A vehicles that were charged with the nitrogen dioxide emissions (NOx) levy in 2024, 2025 and to date in 2026; the revenue raised each year; and if he will make a statement on the matter. [14805/26]
Amharc ar fhreagra385. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance the estimated revenue that would be raised if the current nitrogen dioxide (NOx) levy was doubled; and if he will make a statement on the matter. [14806/26]
Amharc ar fhreagra386. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance the estimated revenue that would be raised annually if the current nitrogen dioxide (NOx) levy was applied to both categories A and B vehicles; and if he will make a statement on the matter. [14807/26]
Amharc ar fhreagraI propose to take Questions Nos. 384 to 386, inclusive, together.
In relation to Dail Question 384 (Ref: 14805/26), I am advised by Revenue that the number of category A vehicles and revenue raised from the applied nitrogen dioxide (NOx) emissions levy in 2024, 2025 and to the 31st of January 2026 is provided in the table below.
|
Year |
Number of registrations (NOx levy applied) |
NOx Levy €m |
|
2026* |
33,638 |
2.7 |
|
2025 |
161,601 |
16.5 |
|
2024 |
155,633 |
18.4 |
*Provisional January 2026
In relation to Dail Question 385 (Ref: 14806/26), I am advised by Revenue that, based on the most recent full year data (2025):
• Doubling the NOx levy from €5 to €10 on the first 40 mg/km, increasing the rate from €15 to €30 on the next 40 mg/km to 80 mg/km and increasing the rate from €25 to €50 on the remainder, while maintaining the current maximum charge of €600 for petrol powered vehicles and €4,850 for diesel powered vehicles, is estimated to yield approximately €32m in a full year.
• Doubling the NOx levy whilst also doubling the maximum charge on petrol vehicles to €1,200 and €9,700 for diesel powered vehicles is estimated to yield approximately €34m in a full year.
In relation to Dail Question 386 (Ref: 14807/26), I am advised by Revenue that, based on 2025 registrations for category B vehicles and information regarding the NOx emission profile of these vehicles, the additional revenue that would be generated if the NOx levy was extended to category B registrations would be in the region of €27m.
The estimated revenue, based on 2025 vehicle registration data, that would be raised annually if the current NOx levy was applied to both categories A and B vehicles would therefore be in the region of €44m.
These estimates are based on the most recently available full year statistics (2025) and do not account for potential behavioural change in response to changes.
387. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance the number of applications under the cycle-to-work scheme in 2024, 2025, and to date in 2026; if he will provide a breakdown between the number of bicycles, pedelecs, e-bikes, and e-cargo bikes; and if he will make a statement on the matter. [14812/26]
Amharc ar fhreagra388. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance his views on expanding the reach of the bike-to-work scheme beyond PAYE to include everyone, employers, sole-traders, students, jobseekers, the disabled, unpaid homework and the retired; and if he will make a statement on the matter. [14813/26]
Amharc ar fhreagraI propose to take Questions Nos. 387 and 388 together.
I note the Deputy’s questions on the Cycle to Work scheme.
Section 118(5G) of the Taxes Consolidation Act 1997 (TCA) provides for the Cycle to Work Scheme. This scheme offers an exemption from benefit-in-kind where an employer purchases a bicycle and/or associated safety equipment for one of their employees (or directors) to use, in whole or in part, to travel to work. Associated safety equipment may include items such as helmets, lights, bells, mirrors and locks.
Since 1 January 2023, the scheme applies to the first:
€3,000 of expenditure in relation to a cargo or e-cargo bike;
€1,500 of expenditure in relation to a pedelec or e-bike; or
€1,250 of expenditure in relation to any other type of bike.
Under section 118B TCA, the employer and employee may also enter into a Revenue-approved salary sacrifice arrangement under which the employee agrees to sacrifice part of his or her salary in exchange for a bicycle and/or related safety equipment.
Benefit-in-kind is a charge to tax which applies where an employer provides an employee with a benefit, such as a bicycle, car or accommodation. Therefore, the Cycle to Work scheme is only applicable where the bicycle and/or related safety equipment is provided by an employer to either their director or someone in their employment. Where an employer-employee relationship does not exist, for example, in the case of self-employed, retired individuals, or those in receipt of social welfare payments, such individuals can’t qualify for the scheme. Likewise, salary sacrifice arrangements can only be entered into between an employer and a director or employee.
Further, the scheme operates on a self-administration basis. Relief is automatically available provided the employer is satisfied that the conditions of their particular scheme meet the requirements of the legislation. As such, there is no application or notification procedure for employers involved. This approach was taken with the deliberate intention of keeping the scheme simple and reducing administration on the part of employers.
Accordingly, there are no records available on the number of people availing of the scheme or a breakdown of the types of bicycles purchased. My Department does, however, include tentative estimates of the number of claims and revenue foregone in the annual Report on Tax Expenditures, and the Tax Expenditure Passports. The estimates for the years 2020 to 2024 are outlined in the table below. An estimate for the number of claims in 2025 will be published with the 2026 Report on tax expenditures, which I anticipate will be published during the summer. An estimate of the number of claims for 2026 will be available and published in 2027.
|
Year |
Estimated Number of Claims |
|
2020 |
22,000 |
|
2021 |
25,000 |
|
2022 |
25,000 |
|
2023 |
25,400 |
|
2024 |
25,400 |
It will be of interest to the Deputy that the Programme for Government 2025, "Securing Ireland's Future", contains a commitment to, within the lifetime of this Government, conduct a review of the Cycle to Work scheme to boost take-up among all workers.
389. Deputy Paul Murphy asked the Tánaiste and Minister for Finance if he will report on the progress of the housing investment and policy impact working group. [14452/26]
Amharc ar fhreagraThe Housing Investment and Policy Impact Group (the Group) is chaired by the Department of Finance, with membership from the Department of Housing, Local Government and Heritage, the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, the NTMA and the Department of the Taoiseach.
The focus of the Group in 2026 is to develop a shared understanding of the structure and segmentation of the housing market, the role and behaviour of private capital across the housing delivery lifecycle, and the impact of recent policy interventions on the flow of that capital.
I wish to advise the Deputy that the first meeting of the Group took place on 20th January 2026 and focused on the 2026 planned work programme. The next meeting of the Group is scheduled for 24th March 2026.
390. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he will publish a list of properties and/or items that currently benefit from an exemption to capital acquisitions tax on the basis of their national, scientific, historic or artistic interest; and if he will make a statement on the matter. [14980/26]
Amharc ar fhreagra391. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he has plans to introduce a statutory footing that would allow Revenue to publish a list of properties and/or items that currently benefit from an exemption to capital acquisitions tax on the basis of their national, scientific, historic or artistic interest; and if he will make a statement on the matter. [14981/26]
Amharc ar fhreagra392. Deputy Ged Nash asked the Tánaiste and Minister for Finance if his Department has considered introducing a system operating in the UK where members of the public can search online for the properties and/or items that have benefitted from tax breaks such as the exemption to capital acquisitions tax, on the basis of the property or item’s national, scientific, historic or artistic interest; and if he will make a statement on the matter. [14982/26]
Amharc ar fhreagraI propose to take Questions Nos. 390 to 392, inclusive, together.
In response to PQ 14980/26, I am advised by Revenue that it is subject to a statutory duty of confidentiality and is prohibited from disclosing taxpayer information to third parties, other than in certain limited circumstances provided for in legislation. Section 851A of the Taxes Consolidation Act 1997, formalises taxpayer confidentiality and reassures taxpayers that their personal and commercial information disclosed to Revenue for tax purposes is protected against disclosure by Revenue to third parties. On this basis, Revenue is not in a position to provide the information requested as it would disclose taxpayer information contrary to Section 851A of the Taxes Consolidation Act, 1997.
The Deputy may wish to note that information in respect of the CAT Exemption of Heritage Property can be found in the Cost of Tax Expenditures publication, which is available on the Revenue website: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx
The Capital Acquisition Tax (CAT) heritage-based exemption that the Deputy is referring to is set out in section 77 of the Capital Acquisitions Tax Consolidation Act (CATCA) 2003 and provides for an exemption from CAT in respect of gifts or inheritances of certain heritage property, namely heritage objects, houses and gardens. Where the exemption applies, a person may receive a gift or inheritance of qualifying heritage property without a charge to CAT arising.
It is a condition of the exemption that “reasonable facilities for viewing” are provided in respect of the heritage object, or heritage house or garden, as the case may be.
In the case of a heritage object, which includes pictures, prints, books, manuscripts, works of art, jewellery or scientific collections that are of national, scientific, historic or artistic interest, reasonable facilities for viewing must be allowed to members of the public or to recognised bodies or associations of persons. The heritage object must be kept permanently within the State (except for temporary absences approved by Revenue).
In the case of a heritage house or garden, reasonable facilities for viewing must be allowed to members of the public. Furthermore, particulars of the house or garden including its name (if any), address, the days, and times it is open to the public, and any price payable for public access must be provided to Fáilte Ireland before 1 January in any year that reasonable public access is required for the purposes of the exemption.
A person claiming the CAT heritage exemption in respect of a gift or inheritance is required to file a CAT return in order to make the claim. No specific information or documentation is required to be submitted to Revenue when making a claim, but any relevant information and documentation should be retained by the taxpayer as it may be requested by Revenue for verification purposes at a later date. As CAT is a self-assessed tax, the onus is on the taxpayer claiming the exemption to ensure all conditions have been satisfied.
In relation to PQ 14982/26, I assume the UK system referred to by the Deputy is the database of land, buildings and their contents that are free from tax under the UK’s Conditional Exemption Incentive that is published on the website of the HM Revenue & Customs at: www.hmrc.gov.uk/gds/heritage/lbsearch.htm. The Conditional Exemption Tax Incentive provides for an exemption from UK Inheritance Tax and UK Capital Gains Tax for qualifying heritage assets where certain conditions are met.
As noted, there is no legislative basis currently for publishing details of individual taxpayers availing of the CAT exemption for heritage properties. Accordingly, Revenue would be precluded from making such information available via a system similar to the UK system. However, it may be helpful to note that section 482 TCA 1997 provides for Income Tax or Corporation Tax relief for the upkeep of heritage properties. Revenue publishes a list of properties that have received determinations under section 482 in the first quarter of each year. This list is available on the Revenue website at: www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/documents/section-482-heritage-properties.pdf
Section 482 was introduced for the purpose of assisting the preservation of our built heritage, by giving tax relief to the owners or occupiers of significant buildings or gardens on the expenditure incurred by them on the repair, maintenance and restoration of those properties. This scheme applies to an approved building, an approved garden existing independently, or an approved object contained within the house or garden, to which reasonable access is afforded to the public or where the building is a guest house approved by Fáilte Ireland.
A building or garden must receive a determination from the Minister for Housing, Local Government and Heritage that it is a building or garden which is intrinsically of significant horticultural, scientific, historical, architectural or aesthetic interest before it can qualify for tax relief. In addition, to qualify, a determination must have been issued by Revenue that reasonable access to the building or garden is afforded to the public.
Finally in relation to PQ 14981/26, the Deputy should note that I have no plans at this time to introduce a statutory footing that would allow Revenue to publish a list of properties and/or items that currently benefit from an exemption to CAT on the basis of their national, scientific, historic or artistic interest. However, like all tax matters, this will be kept under review as part of the annual Finance Bill process.
393. Deputy Ged Nash asked the Tánaiste and Minister for Finance if the Financial Services and Pensions Ombudsman will confirm, since the 2025 Act came into force, the approach it is now taking in the case of complaints made against regulated financial institutions in cases involving actions taken by institutions relating to joint accounts where the consent of all parties was neither sought or received by such institutions; the number of such cases referred to FSPO under the 2025 Act to date; the number of such cases in which FSPO has upheld such complaints from individual complainants and found against the institution concerned; and if he will make a statement on the matter. [15111/26]
Amharc ar fhreagraThe Financial Services and Pensions Ombudsman (FSPO) is independent in the performance of its statutory functions and, as Minister for Finance, I have no role in its investigation or decision making processes.
I am advised by the FSPO that, where a complaint is made to the FSPO concerning a joint account or a joint policy, the FSPO must recognise that all parties who own that account or policy have rights, entitlements and potential liabilities arising in relation to such an account or policy.
Whether the complaint is settled by way of agreement between the parties, using the confidential Dispute Resolution Service, or is the subject of a formal FSPO investigation, leading to a legally binding decision, the rights and obligations of all joint account holders or joint policyholders are affected.
Therefore, all owners of the account or policy must agree to the investigation of the complaint by the FSPO, and the processing of their personal data by the FSPO.
The signature of each joint owner of the policy or account is required, as evidence of their consent.
The FSPO fully recognises the difficulty for complainants who are unable to obtain the agreement of another party to the investigation of a complaint.
Where a complainant indicates a difficulty in securing the signature of another party to an account or policy, the FSPO reviews the individual circumstances to form an understanding as to the reason for the difficulty, and where possible, offers guidance as appropriate, as to what options may be available. The FSPO must however respect the rights and entitlements of all parties to an account or policy.
The Financial Services and Pensions Ombudsman (Amendment) Act 2025 did not include any measures relating to the investigation of complaints where the consent of all parties is not received.
394. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance if modelling has been carried out by his Department on the impact on tax revenues if significant contributors of corporation tax were no longer making such payments; and if he will make a statement on the matter. [15120/26]
Amharc ar fhreagraMy Department has published a significant volume of work in recent years analysing the risks to fiscal sustainability, with corporation tax a key focus. Due to the Revenue Commissioners’ obligation to maintain taxpayer confidentiality, my Department does not have access to the details of specific taxpayers and, as such, scenario analysis in respect of corporation tax is necessarily 'top-down' in nature.
As part of Ireland's Medium-Term Fiscal & Structural Plan, published in December, my Department published two indicative scenarios to illustrate the risks of an overreliance on corporation tax. These scenarios demonstrated the impact, relative to baseline, on the general government balance if:
1. receipts flat-lined at 2025 levels and;
2. if receipts declined to 2020 levels by the end of the forecast horizon.
In the first, more benign scenario, the fiscal position would swiftly deteriorate, returning to deficit by 2028. In the second, more severe, scenario an immediate deficit would open up in the public finances, growing rapidly over the rest of the decade.
Of course, these are simplified, indicative scenarios. In reality, a shock to the FDI sector could have even greater implications for the public finances: large multinational firms also contribute a significant proportion of income tax and VAT receipts, so there would likely be considerable 'spill-over' effects.
This Government is actively working to mitigate our exposure to corporation tax. By the end of this year, there will be some €24 billion invested in the Future Ireland Fund and Infrastructure, Climate and Nature Fund. This means we are setting aside a portion of 'windfall' tax receipts to prepare for the future and enhance our economic resilience, instead of relying on them to fund day-to-day spending.
More broadly, as set out in the medium-term plan, we will continue to run headline surpluses and pursue a balanced and appropriate approach to overall budgetary policy. This is the best way to guard against a downturn in corporate tax revenues.
