Pearse Doherty
Ceist:237. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated first and full year cost of abolishing local property tax excluding landlords and multi-property ownership. [47021/26]
Amharc ar fhreagraTax Code
Ceisteanna (237)
Freagraí scríofa
I am advised by Revenue that a description of property owner is not required in the LPT return as this information is not necessary for the administration of the tax. Therefore, it is not possible to isolate properties owned by landlords from the data. Additionally, it is not possible to identify the principal private residence from other properties owned by a multi-property owner. As such, Revenue cannot provide an estimate of the costing requested.
Tax Code
Ceisteanna (238)
Pearse Doherty
Ceist:238. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the first and full year cost in 2027 of not proceeding with any schedule carbon tax increases this year or next. [47022/26]
Amharc ar fhreagraFreagraí scríofa
I am advised by Revenue that increases in the carbon charge, as per the trajectory set out in Finance Act 2020, take effect on different dates depending on the fuel type. For petrol and auto diesel, the increase is applied in October each year. For all other fuels the increase is applied from 1 May of the following year.
I am advised by Revenue that the estimated cost of not proceeding with any scheduled increases to the carbon charge in 2026 or in 2027 is set out in the following table.
|
|
2026 |
2026 |
2027 |
2027 |
Full Year |
Full Year |
|
Increase |
Carbon €m |
VAT €m |
Carbon €m |
VAT €m |
Carbon €m |
VAT €m |
|
+€7.50 to €71 per tonne 14/10/2026 May deferred Other Fuels |
6.8 |
0.6 |
61.4 |
5.1 |
61.4 |
5.1 |
|
+€7.50 to €78.5 per tonne 14/10/2026 Auto Fuels |
10.1 |
1.1 |
77.7 |
8.7 |
77.7 |
8.7 |
|
+€7.50 to €78.5 per tonne 01/05/2027 Other Fuels |
- |
- |
27.7 |
2.3 |
61.4 |
5.1 |
|
+€7.50 to €86 per tonne 13/10/2027 Auto Fuels |
- |
- |
10.1 |
1.1 |
77.7 |
8.7 |
|
Total |
16.9 |
7.7 |
176.9 |
17.2 |
278.2 |
27.6 |
Tax Code
Ceisteanna (239)
Pearse Doherty
Ceist:239. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated first and full year cost in 2027 of restoring trade union tax relief. [47023/26]
Amharc ar fhreagraFreagraí scríofa
Tax relief for trade union subscriptions was previously provided for under section 472C of the Taxes Consolidation Act 1997. The relief was introduced in 2001 and abolished from 2011 onward (in line with the National Recovery Plan and with a view to widening the tax base).
A review of the appropriate treatment for tax purposes of trade union subscriptions and professional body fees was carried out by the Department of Finance in 2016 and included in the 2016 report on tax expenditures published on Budget day 2016.
The review may be found at the following link: https://assets.gov.ie/181475/91f597c2-bd98-41d8-998e-19f14c099eea.pdf.
The review concluded that:
"...analysis of the scheme using the principles laid down by the Department’s Tax Expenditure Guidelines shows that it fails to reach the evaluation threshold to warrant introduction in this manner.
The reinstatement of this tax relief would have no justifiable policy rationale and does not express a defined policy objective. Given that individuals join trade unions largely for the well-known benefits of membership, and the potential value of the relief to an individual would equate to just over €1 per week, this scheme would have little to no incentive effect on the numbers choosing to join. There is no specific market failure that needs to be addressed by such a scheme, and it would consist largely of deadweight."
In 2020, the Department of Finance carried out a further analysis which took stock of where matters stand in relation to the issue of tax relief for trade union subscriptions and set out a number of policy options for consideration. This exercise suggested that, based on certain assumptions about numbers of beneficiaries, the measure could cost at least €36.9 million if reintroduced at the same level of support as existed in 2010. However, it also drew attention to the potentially significant dead weight element which would accompany the measure.
That analysis was published with the 2020 Tax Strategy Group papers at: https://assets.gov.ie/86995/006fad3c-ebb5-4b0e-b067-92f8102d6e43.pdf.
In relation to the question of the potential reintroduction of tax relief for trade union fees, any such decision must have regard to the sound management of the public finances and my Department's Tax Expenditure Guidelines. As the Deputy will appreciate, I must be mindful of the public finances and the many demands on the Exchequer. Tax reliefs, no matter how worthwhile in themselves, lead to a narrowing of the tax base.
Tax Code
Ceisteanna (240)
Pearse Doherty
Ceist:240. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated first and full year cost of increasing the rent tax credit with the credit equivalent to 8.3% of an individual’s annual rent, with a minimum credit of €1,500 and a maximum credit of €2,500, per year, clarifying both the full cost and the estimated net cost if the Government has any funding allocated for rent relief in 2027. [47034/26]
Amharc ar fhreagraFreagraí scríofa
The Rent Tax Credit (RTC) was introduced by the Finance Act 2022 and may be claimed by taxpayer units in respect of qualifying rent paid in 2022 and subsequent years to end-2028.
The value of the credit for 2024 and subsequent years is €1,000 for a singly assessed individual and €2,000 for a jointly assessed couple. The extent to which a claimant benefits from a tax credit, through a reduced tax liability and/or receipt of a refund for overpayment of a tax liability, is determined by their gross tax liability and the use of other tax credits and reliefs.
The Rent Tax Credit was extended for a further three years, to the end of 2028 in Budget 2026 and Finance Act 2025. The Budget 2026 'Tax Policy Changes' document sets out an estimated first and full year cost of €350 million for this extension. This is an estimate of Exchequer costs rather than an allocation.
I am advised by Revenue that the estimated first and full year costs to the Exchequer in 2026 of the proposal outlined by the Deputy would be €185m (first year) and €210m (full year).
Tax Data
Ceisteanna (241)
Pearse Doherty
Ceist:241. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue raised from tapering personal, employee and earned income tax credits by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000. [47035/26]
Amharc ar fhreagraFreagraí scríofa
I am advised by Revenue that their micro-simulation modelling tool, Tax Modeller, is built to model scenarios on a taxpayer unit basis (i.e. including jointly assessed couples as one taxpayer unit). As such, it does not generate any outputs on an individualised basis and is therefore not possible to estimate changes to tax credit on an individual basis for a projected tax year, e.g. the tax year 2026.
However, income recorded on historical tax returns can be used to estimate the potential yield and/or cost associated with adjustments of tax credits. As 2023 is the latest year for which full tax return data is currently available to be analysed, Revenue has undertaken estimates on an individualised basis in relation to the 2023 tax year for the tapering of the tax credits referred to by the Deputy, to provide an estimated yield that may arise from this proposal. This estimate is based on gross income.
It should be noted that although the values of the personal tax credit, PAYE tax credit and the earned income credit have increased since 2023, (as provided for in Budget 2024 and 2025), the 2023 values for the credits were utilised for consistency purposes in preparing these estimates. Based on this, I am advised by Revenue that the estimated first and full year yield for 2023 from tapering the credits in the proposal outlined by the Deputy are €465m and €555m respectively.
Question No. 242 answered with Question No. 235.
Question No. 243 answered with Question No. 235.
Tax Data
Ceisteanna (244)
Pearse Doherty
Ceist:244. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue raised by restricting the employer PRSI exemption for share-based remuneration to SMEs. [47038/26]
Amharc ar fhreagraFreagraí scríofa
I am advised by Revenue that the savings associated with the removal of the existing employer’s PRSI exemption, that may apply to share-based remuneration operated by employers, is estimated to be in the region of €369 million for all employers. This latest estimate is based on 2024 data, being the most recent year in respect of which Revenue has full data.
Whilst a complete breakdown of this €369 million figure by employer size is not available, a breakdown by employer size for share-based remuneration that has been reported through payroll is available. Share based renumeration is reported through payroll when tax becomes due. The total PRSI exemption in respect of the amount reported through payroll is estimated to be €332 million, of which approximately €273 million relates to large enterprises and €60 million relates to micro, small and medium enterprises.
Finally, whilst policy relating to the taxation of share based remuneration falls under the remit of the Minister for Finance, the administration of the Social Insurance Fund is the responsibility of the Minister for Social Protection.
Tax Data
Ceisteanna (245)
Pearse Doherty
Ceist:245. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the revenue raised by extending a 1% Stamp Duty for all share buybacks. [47040/26]
Amharc ar fhreagraFreagraí scríofa
I am informed by Revenue that as details of share buy backs are not reported on tax returns, there is no data on which to base an accurate estimate of the revenue that would be raised by applying an additional 1% Stamp Duty to all share buybacks.
It should be noted that information in respect of general increases in relation to stamp duty on shares is included in the stamp duty area of Revenue's "Ready Reckoner" which can be found at: www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx.
Tax Data
Ceisteanna (246)
Pearse Doherty
Ceist:246. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the revenue raised by reducing standard fund threshold from €2.2 to €1.5 million. [47041/26]
Amharc ar fhreagraFreagraí scríofa
The Standard Fund Threshold (SFT) is the maximum allowable pension fund on retirement for tax purposes. The SFT was introduced in Budget and Finance Act 2006 to prevent over-funding of pensions through tax-relieved arrangements.
I am informed by Revenue that they are unable provide a costing for changes to the SFT. Information on the numbers and values of individual pension funds or on individual accrued benefits in pension schemes are not generally required to be supplied to Revenue. Therefore, currently there is no readily available underlying data or methodology on which to base reliable estimates of any possible yields that might be realised arising from reductions to the SFT as outlined by the Deputy.
However, in the context of the 2024 examination of the SFT, my officials examined the issue of estimating the impact of changes to the SFT using the available information about previous payments of Chargeable Excess Tax (CET) in 2023. Following this examination, the Department prepared some indicative estimated costs of increases to the SFT, based on the information available and several assumptions in relation to the basis for the CET paid in 2023. The estimated costs do not take account of behavioural changes or future increases in earnings and are based on a reduction of the 2023 CET yield. Applying the model which generated these costs to your question, the indicative estimated yield to the Exchequer arising from reducing the standard fund threshold to €1.5 million would be approximately €67.6 million.
Departmental Data
Ceisteanna (247)
Peadar Tóibín
Ceist:247. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the number of publican licences issued over the past ten years, broken down by county, alongside the number of same licenses in each county not renewed in the same timeframe, in tabular form. [47047/26]
Amharc ar fhreagraFreagraí scríofa
I am advised by Revenue that the licensing year for Intoxicating Liquor Licences runs from 1 October to 30 September in respect of Publicans’ licences. Revenue also advises that while its annual report process includes the number of Publicans’ licences issued, it does not include a breakdown by county or the number of Publicans’ licences not renewed.
While a breakdown by county has been collated for the five most recent licensing periods ending 30 September 2021 to 2025 it was not possible to provide a breakdown by county for prior years within the permitted timeframe.
It should be noted that the Courts Service maintain the licensing register and the status of each Publican’s licence. Revenue’s role is limited to issuing licences where the relevant Court has granted the application and the applicant produces to Revenue the requisite statutory proofs. The Courts deal with such matters as objections to the licence, transfers, revivals, extinguishments and probate. Where a Publican’s licence is not renewed during the annual licensing period, Revenue awaits instruction from the Courts. The Annual Licensing Courts are held in September, at the same time as Revenue generates its annual report of licences issued. Any licences remaining un-renewed on Revenue’s records at that point may subsequently be renewed; accordingly reported figures are subject to change.
Table 1 sets out the number of licences issued, broken down by county, for the most recent five licensing periods ending 30 September 2021 to 2025.
Table 2 sets out the numbers of licences issued nationally for the licensing periods ending 30 September 2016 to 2020.
Tax Code
Ceisteanna (248, 251)
Ryan O'Meara
Ceist:248. Deputy Ryan O'Meara asked the Tánaiste and Minister for Finance if he will consider increasing the age tax credit or the tax bands for older people, particularly given that annual increases to the State pension are, in some cases, increasing individuals/couples tax liability; and if he will make a statement on the matter. [47049/26]
Amharc ar fhreagra
Michael Murphy
Ceist:251. Deputy Michael Murphy asked the Tánaiste and Minister for Finance if he will consider increasing the income thresholds for the age exemption from income tax for persons aged 65 years and over from the current levels of €18,000 for a single person and €36,000 for a married couple/civil partners to €20,000 and €40,000 respectively in Budget 2027; and if he will make a statement on the matter. [47186/26]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 248 and 251 together.
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. The age tax credit (€245/€490 for single and married couples/civil partners respectively) or the age exemption limits and marginal relief are available to persons aged 65 or over. 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.
With the substantial increases to tax credits introduced by the previous Government, the effective entry point to income tax has increased for all taxpayers, including those aged 65 or older. For 2026, 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 and for a married two earning couple in receipt of the married person credit, two employee/earned income credit and the married age credit is €42,450 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.
As the Deputies will appreciate, decisions regarding tax incentives and reliefs are normally made in the context of the annual Budget and Finance Bill process. Such decisions must have regard to the sound management of the public finances and my Department's Tax Expenditure Guidelines.
Tax Credits
Ceisteanna (249)
Séamus McGrath
Ceist:249. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the number of claims made in 2025 for the home carer tax credit; his views on whether this figure represents an underclaiming of the credit; and the estimate for those eligible but not claiming the credit. [47127/26]
Amharc ar fhreagraFreagraí scríofa
I am advised by Revenue that the data on the number of taxpayer units benefitting from the home carer tax credit can be found in Revenue’s ‘Cost of Tax Expenditures’ publication which is available on its website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx.
For the Deputy’s convenience the table below provides for the estimated number of beneficiaries of the home carer tax credit for the years 2022 and 2023, the most recent years for which data are currently available.
|
Year |
€m |
Taxpayer units |
|
2023 |
111.8 |
73,200 |
|
2022 |
108.2 |
75,100 |
A taxpayer unit refers to an individual except in the case of married couples who opt for joint assessment, in which case these two individuals collectively count as one taxpayer unit.
The data on Revenue’s website contains information up to and including 2023, the latest year for which data is currently available. Data in relation to 2024 will be available at the same location in the coming weeks. Data in relation to 2025 is not available; the filing deadline for self-assessed taxpayers in relation to 2025 is November 2026, therefore data in relation to 2025 will not be available for analysis and publication until mid-2027.
I am advised by Revenue that claims for tax credits are based on a self-assessment in relation to meeting the conditions of the eligibility criteria contained it the taxpayer’s return. As such Revenue is not in a position to ascertain the number of taxpayers who may qualify for the credit but do not make the appropriate claim on their tax return.
Tax Code
Ceisteanna (250)
Darren O'Rourke
Ceist:250. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance for an update on the introduction of the VAT reduction for the hospitality sector; and if he will make a statement on the matter. [47134/26]
Amharc ar fhreagraFreagraí scríofa
I can confirm that, as announced in Budget 2026, from 1 July 2026 the VAT rate on hairdressing and on food and catering services will be reduced from 13.5% to 9%.
Question No. 251 answered with Question No. 248.
Housing Schemes
Ceisteanna (252)
James O'Connor
Ceist:252. Deputy James O'Connor asked the Tánaiste and Minister for Finance if he will consider raising the limits on the help-to-buy scheme in County Cork (details supplied); and if he will make a statement on the matter. [47202/26]
Amharc ar fhreagraFreagraí scríofa
The Help to Buy (HTB) incentive, is a tax-based 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.
For a property to qualify for the HTB scheme, it must be new or converted for use as a dwelling, having not previously been used as a dwelling. Additionally, the purchase value/approved valuation of the property must not exceed €500,000.
Based on the latest available data (30 April 2026), the scheme has supported over 65,000 individuals or couples to buy or build their own home.
The Programme for Government commits to the retention and revision of the HTB scheme. However, and as the Deputy will also appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, having regard to the sound management of the public finances and the impact any proposed changes would have on the wider housing market.
Tax Yield
Ceisteanna (253)
Natasha Newsome Drennan
Ceist:253. Deputy Natasha Newsome Drennan asked the Tánaiste and Minister for Finance the amount of revenue generated from VAT applied to the sale of centre fire rifle ammunition for each of the years 2020 to 2025 and to date in 2026; and if he will make a statement on the matter. [47247/26]
Amharc ar fhreagraFreagraí scríofa
I am advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns. Therefore, it is not possible to provide an estimate of the VAT revenue from the sale of centre fire rifle ammunition.
Departmental Schemes
Ceisteanna (254)
Séamus McGrath
Ceist:254. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to consider increasing the price limit of €1,500 for e-bikes under the bike-to-work scheme (details supplied). [47254/26]
Amharc ar fhreagraFreagraí scríofa
As the Deputy will be aware, the Bike-to-Work scheme offers an exemption from Benefit-in-Kind where an employer purchases a bicycle and/or associated safety equipment for an employee (or a director) to use, in whole or in part, to travel to work.
The scheme was introduced as an incentive to increase the number of people commuting to work by bicycle.
Additionally, an employer and employee may 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 benefit such as those provided under the scheme.
As the Deputy correctly refers, since 1 January 2023, the Bike-to-Work 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.
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 Bike-to-Work scheme, to boost take-up among all workers. My Department has commenced initial engagement with the Department of Transport in relation to this review.
Furthermore, and as the Deputy will appreciate, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.
Tax Code
Ceisteanna (255)
Cathal Crowe
Ceist:255. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance if he will consider introducing a targeted value added tax (VAT) exemption, reduction, or zero-rating mechanism for homeowners rebuilding their primary residences vis-à-vis the defective concrete blocks enhanced grant scheme; and if he will make a statement on the matter. [47378/26]
Amharc ar fhreagraFreagraí scríofa
The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. It is not possible under the EU VAT Directive to provide for an exemption, VAT reduction or zero VAT rate in the circumstances set out by the Deputy.
State Bodies
Ceisteanna (256)
Roderic O'Gorman
Ceist:256. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance the number of vacancies, by job title as of 16 June 2026 at the Financial Services and Pension Ombudsman; and the estimated timeframe for filling each of those vacancies, in tabular form. [47422/26]
Amharc ar fhreagraFreagraí scríofa
I wish to advise the Deputy that as of 16 June 2026, there are seven vacancies at the Financial Services and Pension Ombudsman, details of which are outlined below:
|
Number of vacancies |
Job title |
Estimated timeframe |
|
1 |
Principal Officer, Director of Adjudication |
1 month |
|
1 |
Assistant Principal, Head of Customer Experience and Innovation |
3-4 months |
|
1 |
Higher Executive Officer, Strategic Assistant to the Deputy Ombudsman |
2-3 months |
|
3 |
Executive Officers, Dispute Resolution and Legal Services |
2-3 months |
|
1 |
Clerical Officer, Customer Experience and Information Management |
5-6 months |
Departmental Functions
Ceisteanna (257)
Malcolm Byrne
Ceist:257. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance if in the hosting of future national economic dialogues that representatives of local government would be invited to attend. [47505/26]
Amharc ar fhreagraFreagraí scríofa
The National Economic Dialogue is jointly hosted by the Department of Finance and Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation. The attendance list seeks to reflect the theme of the Dialogue, the breakout sessions on the day itself and is reviewed accordingly. The plenary sessions of the National Economic Dialogue are livestreamed and the recordings are available on Gov.ie.