Carol Nolan (Offaly, Independent)
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56. To ask the Minister for Finance if the revenue accruing from the issuance of excise licenses is ring-fenced for expenditure on measures specific to the sector subject to the licence; and if he will make a statement on the matter. [3665/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Deputy should note that with limited exceptions such as the treatment of the carbon tax receipts, hypothecation is not a feature of the Irish tax system as it reduces the flexibility of the Government to prioritise and allocate funds as necessary at a particular time. Such reduced flexibility could act as a constraint on expenditure decisions and could also distort the allocation of resources resulting in the potential for reduced value for money and sub-optimal outcomes.