Léim ar aghaidh chuig an bpríomhábhar
Gnáthamharc

Tuesday, 29 Sep 2026

Written Answers Nos. 171-190

Financial Instruments

Ceisteanna (172)

Naoise Ó Cearúil

Ceist:

172. Deputy Naoise Ó Cearúil asked the Tánaiste and Minister for Finance the way in which the measures being considered as part of Budget 2027 are intended to increase housing supply and support delivery, while avoiding unintended inflationary effects within the housing market. [68545/26]

Amharc ar fhreagra

Freagraí scríofa

The Government and my Department recognise that sustained increases in housing supply are the most effective means of improving affordability and moderating house price inflation. This principle has underpinned the Government’s housing policy approach to date.

Accordingly, near-term affordability measures have prioritised expanding new housing delivery – while longer-term interventions are focused on lowering costs, removing non-fiscal barriers, and improving viability. Collectively, these measures are intended to restore balance to the housing market and moderate house price growth over time.

Regarding any proposed budget measures, such decisions 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 commitments set out in the Programme for Government.

As the Deputy will appreciate, it is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on financial matters which might be the subject of Budget decisions.

Question No. 173 answered with Question No. 146.

Disability Issues

Ceisteanna (174)

Peter Roche

Ceist:

174. Deputy Peter Roche asked the Tánaiste and Minister for Finance for an update on his Department's role in the proposed replacement of the disabled drivers and disabled passengers’ scheme and the move away from the current Primary Medical Certificate criteria towards a needs-based approach. [67435/26]

Amharc ar fhreagra

Freagraí scríofa

My Department and I share concerns that the Disabled Drivers and Disabled Passengers Scheme or DDS is no longer fit-for-purpose. The Government has now agreed to commence from early 2027 the Department of Transport’s Vehicle Adaptation Scheme (VAS). The VAS will provide direct financial assistance to all individuals with qualifying vehicle adaptation needs to meet the costs of those adaptations. The VAS will improve individuals’ functional mobility that in turn can contribute to better social and economic opportunities.

The Disabled Drivers and Disabled Passengers Scheme (DDS) remains with the Department of Finance and will be kept under review. Learnings from the commencement and initial operation of the VAS will further inform reform options for the DDS.

As the Deputy will be aware, when this government took office, we committed to a step change in the delivery of supports and services for people with disability and their families.

Budget 2026 is the first step in delivering on this ambition, providing some €3.83 billion to specialist disability services next year, an unprecedented increase of €618 million, or almost 20%.

This funding will be vital in delivering the National Human Rights Strategy for Disabled People. The commitment to develop a new scheme by the Department of Transport, and in this context review the Disabled Drivers and Disabled Passengers Scheme, are strong commitments in this strategy.

Data Centres

Ceisteanna (175)

Paul Murphy

Ceist:

175. Deputy Paul Murphy asked the Tánaiste and Minister for Finance if he will increase taxation on data centres in Budget 2027; and if he will make a statement on the matter. [68600/26]

Amharc ar fhreagra

Freagraí scríofa

As a small open economy, connected to Europe and the wider world, Ireland is committed to a competitive, transparent and stable corporation tax system.

Businesses operating data centres are subject to the general rules of taxation in respect of their trading activities. Imposing additional taxes on certain sectors or activities would involve increased complexity and could negatively impact the attractiveness of Ireland’s corporate tax regime.

Data centres are fundamental to Ireland’s position as a leading global hub for digital and technology-driven enterprise. They form a critical part of the State’s digital infrastructure, supporting activities including cloud computing, artificial intelligence, financial services and public sector digital services. Data centres also bring wider economic benefits – through tax revenues and employment in connected businesses and significant linkages to other high-value sectors of the economy.

A March 2026 KPMG study on data centres, undertaken on behalf of the Department of Enterprise Tourism and Employment, reported that the construction and operation of data centres underpinned almost 19,500 jobs in 2024. It also states that, across the six sectors in Ireland with the highest data centre dependency, around 876,000 jobs were enabled by the availability of digital infrastructure provided by data centres located in Ireland.

Unlike other European countries that have heavy-industry bases, Ireland’s industrial electricity demand is primarily concentrated in our digital economy – this is our core energy-intensive industry. Data centres also reinforce Ireland’s attractiveness for global technology investment and underpin significant high-quality employment in that sector.

Notwithstanding these points, I am aware of the challenges arising from the rise in data centres, particularly in the area of energy. The Government is committed to delivering a balanced approach to facilitate sustainable data centre demand while also ensuring overall energy security and affordability for consumers and businesses.

This must be addressed in a strategic manner, and we have prioritised and operationalised a number of policies, and regulatory and investment workstreams to address these challenges, including the Government’s Data Centre Policy Statement and the recently introduced Large Energy User Action Plan.

This policy and regulatory framework is being reinforced by an unprecedented investment in Ireland’s electricity network infrastructure, supported by a €3.5bn equity investment by Government in the electricity system operators.

Finally, it is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget decisions.

Question No. 176 answered with Question No. 147.

Tax Reliefs

Ceisteanna (177)

Aindrias Moynihan

Ceist:

177. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the assessments he has carried out on the current maximum help to buy scheme relief; and if he will make a statement on the matter. [68540/26]

Amharc ar fhreagra

Freagraí scríofa

The Help to Buy (HTB) incentive, provided for in section 477C of the Taxes Consolidation Act 1997 (TCA), 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.

An increase in the supply of new housing remains a central and priority aim of Government policy. The HTB scheme is specifically designed to support the demand for affordable new build homes so as to encourage the construction of an additional supply of such properties.

Based on the latest available data (31 August 2026), the HTB scheme has supported over 69,000 individuals or couples to buy or build their own home.

The Programme for Government commits to "retain and revise" the HTB scheme. As with all such schemes, HTB is kept under review as part of the annual Budget and Finance Bill processes.

However, 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. It is a long-standing practice of the Minister for Finance not to comment on matters which may form part of the forthcoming Budget and Finance Bill processes.

Small and Medium Enterprises

Ceisteanna (178)

Sean Fleming

Ceist:

178. Deputy Sean Fleming asked the Tánaiste and Minister for Finance if he will review the enhanced reporting requirement for SMEs. [68406/26]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy is aware, section 897C of the Taxes Consolidation Act 1997 requires employers to report details of certain expenses or benefits made to employees and directors. These requirements are referred to as the enhanced reporting requirements (ERR) and apply equally to all employers.

The detailed reporting of these expenses or benefits commenced by Statutory Instrument with a date of operation from 1 January 2024.

Employers are required to report to Revenue the details of the prescribed benefits and expenses provided ‘on or before’ the date that the employer provides the benefit/makes the payment to the employee. This means that the reporting is done in ‘real time’ and is in line with the approach taken for real-time payroll reporting which was implemented from 1 January 2019.

The reportable benefits relevant to the ERR are:

• the remote working daily allowance of €3.20,

• the payment of travel and subsistence expenses, and,

• the small benefit exemption.

When the legislation to provide for the ERR was introduced in Finance Act 2022, it was subject to a Commencement Order to allow sufficient time for the necessary implementation stakeholder consultation process.

While employers were not previously required to report the details of individual non-taxable benefits, expense payments or perquisites, there was always certain conditionality to be satisfied in order for an employer to provide a tax-free benefit, benefit, or perquisite.

The employer was therefore required to have sufficient controls in place as well as comprehensive supporting documentation and records to substantiate the preferential tax treatment. This detailed information would have been readily available to supply to Revenue upon request.

The ongoing reporting mechanism has been designed so that once verified and approved as a non-taxable payment, the employer now simultaneously reports the details of that payment to Revenue through ERR while processing the payment.

ERR enhances Revenue’s compliance framework to ensure that the correct amount of tax is collected at the right time. It results in optimal efficiency for compliant taxpayers and for Revenue. It is also an important source of data providing valuable information to assist my Department for policy making considerations and tax expenditure reviews.

I acknowledge that various stakeholders have stated that the requirements have increased administrative requirements for taxpayers, in particular for SMEs. That said, there has been very high compliance with ERR. Over 80% of businesses are availing of the integrated reporting that has been built into software systems.  This makes the process of reporting as integrated and as seamless as possible.

In addition, Revenue has undertaken extensive stakeholder engagement since the announcement of ERR in Finance Bill 2022. The topic was discussed with practitioners and representative bodies at Tax Administration Liaison Committee (TALC) meetings during 2022 and 2023, and a TALC subgroup was set up specifically to address ERR. Further, Revenue conducted a survey, engaged with employers, their agents and their representative bodies and hosted a series of webinars between September 2023 and June 2024.

I am aware of the recommendations of the Cost of Business Advisory Forum, and my officials are considering same. As the Deputy will be aware, 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.

Question No. 179 answered with Question No. 159.
Question No. 180 answered with Question No. 139.

Business Supports

Ceisteanna (181)

Barry Heneghan

Ceist:

181. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the tax measures being considered for Budget 2027 to support SMEs facing increased costs and to encourage small businesses to invest, grow and create employment; and whether changes to existing tax reliefs for SMEs are being examined as part of the Budget process. [68535/26]

Amharc ar fhreagra

Freagraí scríofa

A number of tax incentives are in place which are intended to encourage investment in indigenous businesses, particularly in SMEs. These measures include the Employment Investment Incentive (EII), the Start-Up Capital Investment (SCI) and the relief for investment in innovative enterprises, also known as Angel Investor Relief. In addition to these reliefs the R&D Tax Credit makes a significant contribution to Ireland's SMEs, helping them expand and innovate thereby improving competitiveness.

The Employment Investment Incentive (EII) provides a platform for investment in certain SMEs. It provides tax relief for individuals who purchase qualifying trading company shares. The relief aims to encourage individuals to provide equity-based finance to trading companies, to assist companies to raise finance to allow them to expand and create or retain jobs.

The Start-Up Relief for Entrepreneurs (SURE) is a tax relief for entrepreneurs who leave an employment to set up their own company. It can provide a refund of income tax paid in previous years where the individual establishes a new trading company and invests cash through the purchase of shares. The Start-Up Capital Investment (SCI) is a tax relief for early-stage micro companies to attract equity-based risk finance from family members.

Angel Investor Relief is a targeted CGT relief for angel investors in innovative start-up SMEs. This relief aims to assist SMEs in attracting investment and make Ireland a more attractive location for angel investment. It does so by allowing angel investors to benefit from a reduced rate of CGT (between 16 percent and 18 percent) on a gain of value up to twice the value of the investor’s initial investment, subject to a €10 million cap.

EII, SURE, SCI and the Angel Investor Relief are State aid and operate under the General Block Exemption Regulation (GBER), which allows certain categories of State aid to be granted without prior notification by Member States to the European Commission. The Commission is currently undertaking a revision of the GBER, and a final revised version is expected in Q4 2026 after which time further potential amendments will be examined in the context of Budget 2028.

Under the CGT Revised Entrepreneur Relief, eligible individuals can avail of a reduced CGT rate of 10 percent on the disposal of qualifying business assets, up to a lifetime limit of €1 million (increasing to €1.5 million from 1 January 2026). This relief is broadly based and is aimed at company founders/key employees who must satisfy working time requirements in order to be eligible.

As a general point, the Government is conscious of the challenges facing all businesses in the current economic climate. The Final Report of the Cost of Business Advisory Forum was published recently, and this report contains 63 recommendations aimed at reducing business costs, strengthening competitiveness and easing regulatory burdens. The Government will give careful consideration to its recommendations and will issue a formal response in due course.

As the Deputy will be aware, decisions on any potential amendments to current reliefs or the potential introduction of new tax reliefs are generally made in the context of the annual Budget and Finance Bill process and at the appropriate time, and details are provided accordingly.

Financial Instruments

Ceisteanna (182)

Richard Boyd Barrett

Ceist:

182. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance if he has read the latest Wealth Tax Report (details supplied); and if he is considering introducing a similar wealth tax to broaden the tax base and fund critical infrastructure projects and services. [68639/26]

Amharc ar fhreagra

Freagraí scríofa

Reports of the nature referenced in this PQ are regularly produced by various bodies. As appropriate they are assessed by my Department and their findings conveyed to me.

On the issue of introducing a stand-alone wealth tax, as the Deputy will be aware, wealth is already taxed in a number of ways in Ireland. These include Capital Gains Tax, Capital Acquisitions Tax and Local Property Tax. Stamp Duty also acts as a tax on wealth, including that charged on the acquisition of the shares, stocks and marketable securities of Irish registered companies, and on the acquisition of property both residential and non-residential.

The revenue raised from a wealth tax, regardless of the form it takes, may not be additional to that raised by the existing forms of wealth taxation, as the revenues from those taxes could be impacted by the introduction of a wealth tax. 

In looking at the question of wealth taxes, the Commission on Taxation & Welfare's 2022 report identified challenges that would impede the implementation of a wealth tax. Their conclusion was that a new tax on net wealth should not be introduced without first attempting to substantially amend Ireland’s existing taxes on capital and wealth. The Commission argued that, as an alternative to introducing a new tax on wealth, CGT and CAT could be re-examined. These are existing taxes on wealth that have well-established, but distinct, bases and are well-understood in their operation.

A 2024 report by the Parliamentary Budget Office titled ‘An Overview of Taxes on Wealth in Ireland’ noted, amongst other things, that a specific wealth tax risks an increased concentration of overall tax receipts on a relatively small proportion of taxpayers. It proposed base-broadening measures to increase the number of taxpayers and to diversify revenue sources.

It is important to note that Ireland has one of the most progressive taxation systems and social transfers of any EU or OECD country, which contributes to the redistribution of income and to the reduction of income inequality.

In 2016, my Department worked with the ESRI to conduct a research project into the distribution of wealth in Ireland and the potential implications of a wealth tax. Recognising the passage of time that has elapsed since this research project was undertaken, my Department and the ESRI are currently conducting analysis under its Joint Research Programme of the potential impact of a tax on household wealth in Ireland. This will include scenario and distributional analysis under a range of wealth tax scenarios.

It is expected that a paper will be completed and published before the end of this year and I will consider its analysis in due course. I do not plan on introducing a wealth tax in Budget 2027.

My colleague the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation has responsibility in relation to critical infrastructure projects.

Tax Collection

Ceisteanna (183)

Conor D. McGuinness

Ceist:

183. Deputy Conor D. McGuinness asked the Tánaiste and Minister for Finance the consideration he has given to using changes to USC as a means of reducing the tax burden on workers in preparing Budget 2027; and the way in which this compares with changes to the higher rate of income tax in terms of who would benefit. [68516/26]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy may be aware, the USC was designed and incorporated into the Irish taxation system in 2011 to replace the Health and Income Levies. Its primary purpose was to widen the tax base and to provide a steady income to the Exchequer to provide funding for public services.

The USC is an individualised tax, meaning that a person’s liability to the tax is determined on the basis of a person’s own individual income and personal circumstances. It is a more sustainable charge than those it replaced and is applied at a low rate on a wide base, which ensures that it is a stable and sustainable source of revenue for the State.

It is important to acknowledge that the structural changes implemented to the rates and thresholds of the USC since its inception in 2011 have resulted in a significant reduction in USC liability for all taxpayers. In 2011 the rate structure was 2 per cent to €10,036, 4 per cent to €16,016 and 7 per cent on the balance. Whereas, in 2026, the rate structure is 0.5 per cent to €12,012, 2 per cent to €28,700, 3 per cent up to €70,044 and 8 per cent on the balance.

The ‘Programme for Government 2025: Securing Ireland’s Future’, contains specific undertakings with regard to personal taxation, it commits to “implementing progressive changes in taxation if the economy remains strong, including indexing credits and bands to prevent an increase in the real burden of Income Tax while in the event of an economic downturn and unexpected deterioration in the public finances we would postpone changes to Income Tax credits or bands, as we did in Budget 2021”.

This Government has committed to, and will stand by, its Programme for Government commitment to make progressive changes to personal income tax, if the economy remains strong over its lifetime.

As the Deputy will appreciate, it is longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget decisions.

Financial Instruments

Ceisteanna (184)

Willie O'Dea

Ceist:

184. Deputy Willie O'Dea asked the Tánaiste and Minister for Finance his plans to support more retail investment in the funds sector. [68362/26]

Amharc ar fhreagra

Freagraí scríofa

The tax treatment of retail investments was considered as part of a broader review into the funds and asset management sector in Ireland, which culminated in the ‘Funds Sector 2030’ report published in October 2024.

In recognition of the importance of encouraging retail investment, Budget 2026 provided for a reduction in the rate of taxation on returns from Irish and equivalent investment funds and Irish and certain foreign life assurance policies from 41% to 38% which took effect from 1 January 2026.

Design of the proposed investment account is taking place in the context of the EU Savings and Investments Union project. The main aim of SIU is to help Europeans invest more to ensure that they have better financial outcomes and are better provided for in the future. Furthermore, the project also seeks to deepen the pools of capital that can be made available to ultimately grow the European economy.

You may be aware that on the 31 March last, I convened the first Annual Savings and Investment Forum. This brought together key stakeholders from across the financial services sector, consumer representatives, and policymakers to support the continued evolution of Ireland’s savings and investment landscape.

A roadmap on retail investment taxation was published on 31 August 2026, which set out a proposed approach to simplify and adapt the tax framework while retaining necessary and important anti-avoidance protections, in a proportionate manner. The investment account was a key aspect of the roadmap.

Department of Finance officials have continued to engage with a broad range of stakeholders, taking on board the range of ideas on the design of an effective investment account in Ireland that best fits the Irish economy and the needs of Irish households, while also reflecting international best practices.

Further detail on the investment account will be announced as part of Budget 2027 on October 6th.

Financial Instruments

Ceisteanna (185)

Pearse Doherty

Ceist:

185. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he intends to ensure equity of treatment and provide options for people that choose to keep their savings in cash accounts in the savings and investment scheme. [68623/26]

Amharc ar fhreagra

Freagraí scríofa

Ireland still does not have a sufficiently diversified savings and investment culture. Too much of people’s hard-earned savings remains in low-yield deposits, where inflation can erode value over time. Deposit accounts are right for many people and for many needs. But they should not be the only practical option.

Ireland has one of the highest rates of savings in the EU, but when this money is held in deposit accounts it is eroded by inflation. The goal of the investment account is to encourage and support participants to invest in a manner that is simple to administer, as opposed to leave money on deposit.

Encouraging investment has been a long-standing Government position. Budget 2026 provided for a reduction in the rate of taxation on returns from Irish and equivalent investment funds and Irish and certain foreign life assurance policies from 41% to 38% which took effect from 1 January 2026.

Department officials have continued to engage with experts design an account that best fits the Irish economy and Irish households and reflects international best practices.

Budget 2026 also included a commitment to publish a roadmap in 2026, setting out the intended approach to simplify and adapt the tax framework to encourage retail investment. This roadmap was published on 31 August 2026. The roadmap also set out the key parameters of the proposed new investment account, to facilitate the design and introduction of the necessary operational systems by providers in order to allow accounts to be available in 2027.

Further detail on the investment account will be announced as part of Budget 2027 on 6th October.

Question No. 186 answered with Question No. 159.

Fuel Prices

Ceisteanna (187)

Pearse Doherty

Ceist:

187. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will consider further measures to reduce the cost of green diesel to protect agriculture, construction, and other sectors from soaring costs. [68626/26]

Amharc ar fhreagra

Freagraí scríofa

The Government recognises the pressure that rising fuel as a result of the conflict in the Middle East has placed on agriculture, construction and other sectors of industry.

The Government has already temporarily reduced the Mineral Oil Tax applying to petrol, auto diesel and Marked Gas Oil (MGO). Inclusive of the reduction in the NORA levy, these changes save consumers and businesses:

• 27 cent per litre of petrol,

• 32 cent per litre of auto diesel, and

• 7.4 cent per litre of MGO.

These temporary reductions were due to expire on 31 August but were extended in full until 31 October with a phased restoration to pre-reduction levels due to take place between 1 November and 28 February 2027.

Government also deferred the Carbon Tax increase on home heating fuels and MGO, due to take place on 1 May, until 14 October in light of the extraordinary circumstances and increased fuel prices created by the conflict in the Middle East.

As I have already signalled there are a number of issues that we are actively endeavouring to advance to provide assistance and certainty to people when it comes to energy, while also being honest with people that there is no government in the world that can absorb all of the impact of a global energy shock.

As regards farmers in particular, it should be noted that section 664A of the Taxes Consolidation Act 1997 provides relief for expenditure relating to carbon tax on farm diesel incurred by any person carrying on a trade of farming. In computing profits of a farming trade, a farmer may claim an income tax or corporation tax deduction that is equal to the difference between the amount of carbon tax paid and the amount that would have been paid if calculated at the rate in place on 30 April 2012, i.e. €41.30 per 1,000 litres. This, in effect, keeps Carbon Tax on marked diesel fixed at a rate of just above 4 cent per litre for the farming sector. This is the rate that applied in 2012.

Further relief is provided for heavy oil (i.e. farm diesel, kerosene and fuel oil) and liquefied petroleum gas used for qualifying purposes in horticultural production and in the cultivation of mushrooms. Such fuel is relieved from the carbon component of MOT. Where farm diesel is used for such purposes the effective MOT rate after relief is currently €20.92 per 1,000 litres. Inclusive of VAT this equates to just under 2.4 cents per litre.

Furthermore, the Minister for Agriculture, Food and the Marine has implemented a comprehensive Fuel Income Support Scheme to assist farmers, agricultural contractors and fishers facing unprecedented increases in fuel costs.

Farmers and agricultural contractors have benefitted from a support rate equivalent to approximately 20 cents per litre of MGO (marked gas oil) used based on verified fuel consumption in 2025.

This targeted and practical support package ensured that those most exposed to these increases received meaningful assistance at the most critical time of year.

I also note the EU exceptional Aid package for farmers announced by European Commission in July 2026.

This package recognises the significant extra costs at farm level, specifically higher fertiliser and energy costs, arising from the volatility in the Middle East.

Minister Heydon, on behalf of Government, is working to finalise a scheme which will deliver this funding to the farmers most impacted by higher fertiliser costs and as quickly as possible.

The consideration of additional national funding to top-up EU exceptional aid funding will be considered as part of 2027 Budget discussions.

As the Deputy will be aware, various options are being considered by Government in relation to these matters ahead of the Budget next week.

Tax Credits

Ceisteanna (188)

Pearse Doherty

Ceist:

188. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if his Department has carried out analysis into persons that ultimately benefit from the renters’ tax credits when no ban on rent increase is in place. [68627/26]

Amharc ar fhreagra

Freagraí scríofa

In the first instance, policy responsibility for the regulation of rents lies with the Minister for Housing, Local Government and Heritage. I am advised by the Minister that the Residential Tenancies (Miscellaneous Provisions) Act 2026, provides for a national rent control and significantly strengthens security of tenure for tenants. The new national rent control limits rent increases to inflation as measured by the Consumer Price Index up to a maximum of 2%.

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. A taxpayer unit is either an individual with any personal status who is singly assessed or a couple in a marriage or civil partnership who have elected for joint assessment, in which case they are counted as one taxpayer unit.

The value of the credit for 2022 and 2023 was €500 for a singly assessed individual and €1,000 for a jointly assessed couple. For later years, the value of the credit increased to €1,000 for a singly assessed individual and €2,000 for a jointly assessed couple.

The extent to which a taxpayer unit 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. Taxpayers who claim the RTC may not benefit from this credit as a result of other reliefs, deductions and tax credits already reducing their net tax liability to nil.

A review of the RTC was carried out by my department and published in October 2025. It provides analyses of the credit, including of its beneficiaries, and is available at the following link:

www.gov.ie/en/department-of-finance/press-releases/the-department-of-finance-publishes-the-first-review-of-the-rent-tax-credit/

Census of Population

Ceisteanna (189)

Brendan Smith

Ceist:

189. Deputy Brendan Smith asked the Taoiseach if it is proposed to have an extensive information campaign in advance of Census 2027 emphasising that it is a legal requirement to particulate in the Census; and the penalties that are in place for those who do not participate. [68739/26]

Amharc ar fhreagra

Freagraí scríofa

Referred to CSO for answer

As with all censuses, there will be comprehensive publicity campaign for Census 2027 at both national and local level. This will take place between March and May of 2027. The campaign will be across a wide variety of platforms including TV, radio, print, digital, social and outdoor advertising as well as strong PR activities. The aims of the campaign are to promote awareness of and engagement with the census and to deliver key messages (including legal obligation) about Census 2027. A letter will issue to every household at the beginning of the census field operation. Census field support officers will call to homes to offer help and support. While we expect good engagement with the census, each household is advised of their legal obligation in the census letter that will issue to every home around census time and in all following reminder letters. Information on penalties associated with non-compliance will be communicated at appropriate stages of the census field campaign.

Diplomatic Representation

Ceisteanna (190)

Sorca Clarke

Ceist:

190. Deputy Sorca Clarke asked the Minister for Foreign Affairs and Trade the percentage of the 2025 budget allocation that was spent on the salaries of staff that are based at each Irish Embassy and or Consulate General Offices worldwide, in tabular form; and if Departmental staff that are based at the Embassies or Consulate General Offices are paid in Euro or local currency where the Euro is not the currency. [68047/26]

Amharc ar fhreagra

Freagraí scríofa

The Department of Foreign Affairs and Trade employs both Irish Civil Servants and locally-hired officers who are based in our missions overseas. Below is a table setting out the total cost of pay relating to these staff in 2025. 

It is standard practice for missions to pay locally-hired officers in the currency of the country concerned.  There is a very small number of cases that where we agree to pay in a different currency. In the case of Irish Civil Servants, who are assigned temporarily to a mission from their normal place of work in Ireland, their salaries are paid in Euro.  

Total Admin Budget 2025                     

€376,357,000

Total Staff Pay Costs

€74,801,280

Percentage of the Administrative Budget for Overseas Missions 

20%

The Department operates two Votes; Vote 27 -International Cooperation and Vote 28 - Department of Foreign Affairs and Trade. 

Roinn