Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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302. To ask the Minister for Finance the estimated additional revenue from cutting pension relief threshold from €115,000 to €60,000; and if he will make a statement on the matter. [32671/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that the estimated full year yield from decreases in the earnings limit for Occupational Pension Schemes, Retirement Annuity Contracts and Personal Retirement Savings Accounts can be found by consulting page 9 of Revenue’s Revenue Ready Reckoner, available on their website at

The Ready Reckoner will be reviewed later in the summer , in advance of Budget 2026, when updated data is available.

Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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303. To ask the Minister for Finance the cost of the special assignment relief programme in 2023 and 2024; and if he will make a statement on the matter. [32672/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Under section 825C to the Taxes Consolidation Act 1997, the Special Assignee Relief Programme (SARP) provides Income Tax relief for certain individuals assigned to work in the State.

The relief aims to support employers in relocating individuals with key skills from foreign-based operations to positions in Irish-based operations, thereby facilitating the creation of jobs and the development and expansion of businesses in Ireland.

Currently, the latest year for which Revenue data is available is 2022. The estimated total cost of SARP in 2022 was €48 million.

Revenue publishes annual statistics on SARP which can be accessed via the following link:

.

Annual statistics for 2023 will be available and published in the coming months.

Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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304. To ask the Minister for Finance the cost of historic losses forwarded by companies that earned over €750 million per year as corporate tax deductions in 2022, 2023 and 2024; and if he will make a statement on the matter. [32673/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that fully verified figures for Turnover from Company iXBRL files are not yet available for the periods in question, due to the complexities of these files. However, in order to provide some information for the Deputy, the approach was adopted to use Gross Trade Profit figures, as these provide reliable data on which to quantify the losses forward used by this cohort of companies. Gross Trade Profit is the tax adjusted profit, after a deduction for the various costs of sales and other expenses, with an add back for items that are not deductible for tax purposes, but before a deduction for capital allowances.

The cost of historical losses forward for companies with Gross Trade Profit of over €750 million for the years 2022 and 2023 is in the region of €1.9 billion and € 2.4 billion respectively, based on Corporation Tax (CT) returns for those years.

Information for 2024 is not yet available as CT returns in respect of accounting periods ending in 2024, that is returns for the liability year 2024, will not all be filed until late 2025.

It is also worth noting that the Pillar Two rules apply to Multi National Enterprises groups or large-scale domestic groups where the revenue of the entire group exceeds €750 million in two of the previous four fiscal years. In line with the Deputy's question, the above data is based on the companies with a Gross Trade Profits above €750 million.