Pearse Doherty (Donegal, Sinn Fein)
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434.To ask the Minister for Finance the revenue that would be gained by imposing a levy on ticket sale and distribution service providers at a rate of 3%, 4% and 5%, based on the revenue earned by the provider for services provided in the State. [33656/24]

Jack Chambers (Dublin West, Fianna Fail)
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As a small open economy, connected to Europe, the US and the wider world, Ireland is committed to a competitive, transparent and stable corporation tax system. As the Deputy will be aware, the trading profits of companies in Ireland are generally taxed at the standard corporation tax rate of 12.5%, and we are committed under the Pillar Two agreement to increasing to an effective rate of 15% for in-scope companies. Some of the main features of the current regime are its simplicity and that it applies to a broad base.

Imposing additional taxes or levies on certain sectors would involve increased complexity and could change the attractiveness of Ireland's corporate tax regime. While it is possible that imposing such taxes could lead to theoretical gains, there is a risk of such taxes leading to lower levels of economic activity and to companies passing the additional tax burden onto their suppliers or consumers.

In relation to the proposed levy on ticket sale and distribution service providers envisaged by the Deputy, I am advised by the Revenue Commissioners that it cannot provide an estimate of the revenue that would be raised by this proposal as it has no data on which to base such an estimate.

The Deputy should note that the Minister for Enterprise, Trade and Employment is responsible for policy matters regarding digital services, including marketplaces, that act as intermediaries in their role of connecting consumers with goods, services and content.