Pearse Doherty (Donegal, Sinn Fein)
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20. To ask the Minister for Finance the revenue raised from restricting the employers' PRSI exemption for share-based remuneration to micro-, small- and medium-sized enterprises; and if he will make a statement on the matter. [16899/24]

Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that the additional revenue associated with the removal of the existing employer’s PRSI exemption, that may apply to share-based remuneration schemes operated by employers, is now estimated to be in the region of €235 million for all employers. This latest estimate is based on 2022 data, being the most recent year in respect of which Revenue has full data for.

A complete breakdown of this €235 million figure by employer size is not available. However, a breakdown by employer size for share based remuneration that has been reported through payroll is now available. The total PRSI exemption in respect of this cohort is estimated to be €169.6 million, approximately €145 million relates to large enterprises and €24.1 million relates to micro, small and medium enterprises.

As I committed to last year, a comprehensive review of share based remuneration is now underway, incorporating the responses received to a public consultation completed in January. The review will include an examination of all current administrative and legislative underpinning of Irish Share schemes, including a review of the employer’s PRSI exemption.

Pearse Doherty (Donegal, Sinn Fein)
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21. To ask the Minister for Finance the estimated cost to the Exchequer in 2024 of not proceeding with scheduled increases in excise duty on marked gas oil on 1 April 2024, 1 August 2024 and 9 October 2024. [16904/24]

Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that increases to the rate of Mineral Oil Tax (MOT) on marked gas oil in 2024 are scheduled for 1 April, 1 May and 1 August 2024. The following table sets out the estimated yield from these increases. This yield will not accrue if these increases do not proceed as scheduled.