Louise O'Reilly (Dublin Fingal, Sinn Fein)
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267. To ask the Minister for Finance the total monetary amount of non-repayable moneys provided by his Department through grants, funding supports, tax breaks or other means to businesses in each of the years 2020, 2021 and 2022, in tabular form. [3381/23]

Michael McGrath (Cork South Central, Fianna Fail)
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The Department of Finance publishes a Tax Expenditure Report annually, as required under the EU Budgetary Framework Directive. A tax expenditure reduces or postpones revenue for a certain population of taxpayers relative to the tax base and can take a number of forms including exemptions, allowances, credits, preferential rates or deferral rules.

The 2022 Tax Expenditure Report was published with Budget 2023. It contains a list of 191 Tax Expenditures in tabular form, including the amount of revenue forgone for each Tax Expenditure for the last two years in which the information is available. The amount of total revenue forgone in the latest year for which data are available is €7.7 billion. Figures for 2022 are not yet available. It should be noted that tax expenditures are available to both individuals and businesses and it is not possible to provide a breakdown of revenue forgone by class of usage.

The Report containing the list in tabular form can be accessed at: www.gov.ie/en/publication/ccc22-budget-2023-taxation-measures/

Further detailed analysis is also available in respect of Covid-related supports provided via the tax system, many of which were targeted at supporting businesses affected by public heath measures. This was published in a Tax Strategy Paper, available online at: www.gov.ie/en/collection/d5b41-budget-2023-tax-strategy-group-papers/