Pearse Doherty (Donegal, Sinn Fein)
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229. To ask the Minister for Finance the cost to the Exchequer of the approved profit-sharing scheme in 2025 and 2026. [40520/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that the most recent year for which data in relation to Approved Profit Sharing Schemes is available is 2022. The estimated cost for each of the years 2004-2022 can be found in Revenue’s ‘Cost of Tax Expenditures’ publication available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx. Data for 2023 will be available in this publication in the coming weeks, while data for 2024 will be published in Q4 of this year. Revenue have advised that they do not project or estimate the uptake of the scheme in future years, and instead report on the uptake ex-post.