Jim O'Callaghan (Dublin Bay South, Fianna Fail)
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239. To ask the Minister for Finance the estimated first- and full-year cost of changing the treatment of payments to craft apprentices by education and training boards so that they are not eligible for income tax, PRSI and the universal social charge. [42701/24]

Jack Chambers (Dublin West, Fianna Fail)
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I am advised by Revenue that, as payments to craft apprentices are not reported to Revenue on any tax returns, it does not have data from which to provide definitive estimates of the cost of the potential changes outlined by the Deputy.

However, based on payroll data for 2023, Revenue tentatively estimates that the value of payments to craft apprentices while ‘off-the-job training’ was of the order of €100 million. The Income Tax, USC liabilities and PRSI contributions associated with these payments was of the order of €10 million. The Deputy is advised that tax liabilities recorded in-year on payroll data may not represent the final liability position of the taxpayer.

The Deputy should also note that the amount of tax and PRSI paid by a craft apprentice is dependent on the quantum of the allowance payment, their own personal circumstances and the tax credits available and allocated to their employment while on off-the-job training, therefore as stated above, these figures provided by Revenue must be taken as tentative estimates.