Pearse Doherty (Donegal, Sinn Fein)
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58. To ask the Minister for Finance further to Parliamentary Question No. 288 of 8 May 2025, to clarify that the figure of €75.5 million refers to the actual cost of claims made; the estimated cost if all eligible workers applied for flat-rate expenses; and if he will make a statement on the matter. [24830/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that providing an exact cost of the flat rate expenses regime is not possible due to the way in which flat rate expenses are claimed on Form 11 tax returns, which does not allow for complete disaggregation of allowable expenses in a manner that would be required to provide such an estimate.

However, on a best effort basis an approximate cost of €75.5 million was provided to the Deputy, but this must be treated as a particularly tentative figure.

To address the Deputy’s questions, I am advised by Revenue that the figure provided refers to a tentative estimate of the actual cost. However, it is not possible for Revenue to estimate the cost if all eligible workers applied for flat rate expenses, as the taxpayer must make a claim in order to avail of the FRE regime. Further, the cost of such allowances vary depending on the particular circumstances of the individual recipients, for example, the extent of their income subject to tax and whether income is subject to tax at the standard or marginal rate.