Sorca Clarke (Longford-Westmeath, Sinn Fein)
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269. To ask the Minister for Finance the steps that are being taken to ensure a level playing field in relation to the hair and beauty service industry and the vast numbers of people working for cash from their homes; and if he will make a statement on the matter. [2787/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that tax compliance programmes are kept under constant review to ensure that they are focused on the areas of greatest risk, including risks from the shadow economy. Challenging shadow economy activity and actively restricting opportunities for deliberate tax and duty evasion continues to be an organisational priority for Revenue. Since 2021, a sectoral shadow economy project has been in operation, targeting outdoor visits and customer contacts across a range of business sectors including the hair and beauty service industry mentioned by the Deputy.

In order to get a clear understanding of issues facing the industry, Revenue officers met with representatives from the Irish Hair and Beauty Confederation (HABIC) in June 2022 and with representatives from the Irish Hairdressers Federation (IHF) in June 2024. Specific shadow economy risks for the sector have been identified, utilising all available data and intelligence including returns submitted by taxpayers and third parties, Tax Evasion Reports, social media and other sources. Revenue officers also meet regularly with representative from other State agencies such as the Workplace Relations Commission and the Department of Social Protection, using agreed frameworks to share information on the shadow economy and identify opportunities for collaboration and joint operations.

During the period 2022 to 2024, Revenue has advised me that it completed 792 compliance interventions in addition to 590 appraisals in the hair and beauty sector, generating total yield of €609,421.

Revenue urges businesses in the hair and beauty sector and members of the public to report suspicions of tax and duty evasion to Revenue using one of several channels, such as a Tax Evasion (Shadow Economy Activity) Report Form which can be found on the Revenue website at www.revenue.ie/en/corporate/using-revenue/index.aspx. All reports are treated as confidential.

Cathal Crowe (Clare, Fianna Fail)
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270. To ask the Minister for Finance if he will consider changing inheritance tax thresholds which in their current form could be considered unfair to individuals who have no children of their own; and if he will make a statement on the matter. [2812/25]

James Geoghegan (Dublin Bay South, Fine Gael)
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271. To ask the Minister for Finance if he is considering any reforms to the existing thresholds relating to capital acquisitions tax to address persons who have no spouse and have no children; and if he will make a statement on the matter. [2830/25]

Noel McCarthy (Cork East, Fine Gael)
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273. To ask the Minister for Finance his plans, if any, to increase the inheritance tax threshold for those who are single and without children; and if he will make a statement on the matter. [2904/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 270, 271 and 273 together.

Capital Acquisitions Tax (CAT) is a tax which applies to both gifts and inheritances. For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does not arise.

In Budget 2025, the Group A threshold was increased from €335,000 to €400,000, Group B from €32,500 to €40,000 and Group C from €16,250 to €20,000.

You should be aware that there would be a significant cost in making substantial changes to the CAT thresholds. The options available for setting CAT thresholds must be balanced against competing demands, and as part of the annual Budget and Finance Bill process.

Carol Nolan (Offaly, Independent)
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272. To ask the Minister for Finance how the planned excise duty on e-cigarettes is to be operated, including the commencement date and details of requirements which will apply to manufacturers, suppliers and retailers of e-cigarettes; and if he will make a statement on the matter. [2833/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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In order to apply a new national excise duty to electronic cigarettes Chapter 1 of Part 2 of Finance Act 2024 legislates for E-liquid Products Tax (EPT). Essentially, e-liquid products are liquids used in e-cigarettes including refill cartridges for refillable devices.

Under the new law, EPT will apply to both nicotine-containing and non-nicotine-containing e-liquid products. The taxing point will be the first supply of e-liquid product in the State and the tax will follow Revenue’s standard model of self-assessment. Suppliers of e-liquid product will be required to register with Revenue in advance of making a first supply of e-liquid products in the State. Suppliers will be liable to account for and pay the tax. EPT is subject to commencement by Ministerial Order and arrangements are underway to enable the new tax to be commenced and come into effect during 2025.

Revenue are setting up the Information Technology, administrative, operational and compliance systems and processes required to administer and collect the new tax. Further details and guidance regarding EPT – including information for suppliers about registering for EPT and their compliance obligations – will be published by Revenue in the coming months before the new tax is brought into effect.