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Ceisteanna ó Cheannairí - Leaders' Questions (17 Jul 2025)

Paschal Donohoe: Sure you do it all the time.

Ceisteanna ó Cheannairí - Leaders' Questions (17 Jul 2025)

Paschal Donohoe: Disgraceful.

Ceisteanna ó Cheannairí - Leaders' Questions (17 Jul 2025)

Paschal Donohoe: Yes.

Written Answers — Department of Finance: Financial Services (16 Jul 2025)

Paschal Donohoe: On the 22nd of October 2024, following Government approval, my predecessor published the ‘Funds Sector 2030: A Framework for Open, Resilient & Developing Markets’ a wide-ranging review of the funds and asset management sector. The Review fulfilled a recommendation of the Commission on Taxation and Welfare 2022 report mentioned by the Deputy, which called for an...

Written Answers — Department of Finance: Enterprise Policy (16 Jul 2025)

Paschal Donohoe: As the Deputy will be aware, it is a long-standing practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions. In the Programme for Government 2025 it was pledged to support SMEs, particularly those in the retail and hospitality sectors, by examining changes to VAT, PRSI and other measures. Any...

Written Answers — Department of Finance: Tax Code (16 Jul 2025)

Paschal Donohoe: Capital Gains Tax (CGT) is chargeable on a gain arising on the disposal of an asset, including a residential property, at the rate of 33%. The first €1,270 of chargeable gains of an individual in any year are exempt from CGT. Section 604 of the Taxes Consolidation Act, 1997 provides relief from CGT on the disposal of an individual’s principal private residence (PPR), being a...

Written Answers — Department of Finance: Tax Code (16 Jul 2025)

Paschal Donohoe: A range of tax-based measures are in place to support or encourage the bringing of vacant residential properties back into use and to increase housing supply. These include the Living City Initiative, pre-letting expenses for vacant properties, the Vacant Homes Tax and the Residential Zoned Land Tax. Additionally, the Department of Housing, Local Government and Heritage provides funding...

Written Answers — Department of Finance: Tax Code (16 Jul 2025)

Paschal Donohoe: The Programme for Government 2025 commits to introducing a new, all-of-Government national housing plan to follow Housing for All. Any proposals in respect of new or existing measures will be considered in this context. Furthermore, it is a long-standing practice of the Minister for Finance not to comment on any tax matters that might be the subject of Budget decisions. The Vacant Homes...

Written Answers — Department of Finance: Tax Code (16 Jul 2025)

Paschal Donohoe: As the Deputy may be aware, under the EU VAT Directive, which Irish VAT law must comply, the VAT rate applied to goods and services must be the standard rate unless they are listed under Annex III of the Directive which allows for a reduced rate of VAT. Construction products and materials are not included in Annex III of the Directive so no reduced rate can be applied to them. Ireland...

Ceisteanna Eile - Other Questions: National Treasury Management Agency (15 Jul 2025)

Paschal Donohoe: I have shared this information with the Dáil on a number of occasions since I was reappointed as Minister for Finance. I am absolutely aware of all the awful humanitarian catastrophe that is unfolding on the people of Gaza and the House is aware of the very strong diplomatic action that this State is taking with regard to it. On this particular issue, as I said, ISIF has divested from...

Ceisteanna Eile - Other Questions: National Treasury Management Agency (15 Jul 2025)

Paschal Donohoe: Again, I condemn what is happening to the people of Gaza and the awful violence and trauma that is being inflicted on them. However, the Deputy referred to the importance of international law. I also have to adhere to domestic law and under domestic law, ISIF is independent of me. I can give it guidance, and strong guidance, in relation to its overall strategy, for which I have a statutory...

Ceisteanna Eile - Other Questions: National Treasury Management Agency (15 Jul 2025)

Paschal Donohoe: It is important that I do not play a role. This is an organisation that is responsible for €16.6 billion of our money. In order for that money to be looked after and managed in a way that is safe, it is very important that a Government does not play a role in directing it on individual transactions it makes.

Ceisteanna Eile - Other Questions: National Treasury Management Agency (15 Jul 2025)

Paschal Donohoe: I want to emphasise again my condemnation of all that is happening to the people of Gaza.

Ceisteanna Eile - Other Questions: Tax Code (15 Jul 2025)

Paschal Donohoe: I provided some information on this in my answer to Deputy Nash earlier, so I will just reiterate some of the key points. It will take some time to understand the consequences of this understanding that has been reached between a number of countries and America. The key issue I am concerned about is how this is consistent with the operation of the OECD agreement and the particular issues...

Ceisteanna Eile - Other Questions: Tax Code (15 Jul 2025)

Paschal Donohoe: I do not expect pillar 1 to conclude soon given all the difficulties with regard to pillar 2 at the moment. On whether this would automatically lead to a change in the EU directive, I do not believe it will. As I said in response to Deputy Nash earlier, we are considering what this will mean for the implementation of the EU directive and what that means for Ireland’s competitiveness...

Ceisteanna Eile - Other Questions: Tax Code (15 Jul 2025)

Paschal Donohoe: I believe they are still inside the OECD agreement and pillar 2 and those countries are participating in the OECD reaction to all this and making clear they are committed to the OECD process. Therefore, the answer to the Deputy’s question is that, yes, I believe they are still in it. I have not spoken to EU finance ministers on this particular tax issue in the last number of weeks...

Ceisteanna Eile - Other Questions: Central Bank of Ireland (15 Jul 2025)

Paschal Donohoe: Strategic direction-----

Ceisteanna Eile - Other Questions: Central Bank of Ireland (15 Jul 2025)

Paschal Donohoe: If the Deputy really was interested in an answer from me, I would hope he would give me the time to give the answer that this issue deserves.

Ceisteanna Eile - Other Questions: Central Bank of Ireland (15 Jul 2025)

Paschal Donohoe: I will reiterate, a Cheann Comhairle, that I do not play a role in issuing a direction to ISIF regarding the purchase of individual Government bonds-----

Ceisteanna Eile - Other Questions: Central Bank of Ireland (15 Jul 2025)

Paschal Donohoe: -----in Israel or elsewhere-----

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