Pearse Doherty (Donegal, Sinn Fein)
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758. To ask the Minister for Finance the cost of continuing all farm-related taxes set to expire at the end of 2025 or during 2026; and the cost broken down by each specific tax. [43880/25]

Pearse Doherty (Donegal, Sinn Fein)
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759. To ask the Minister for Finance the revenue raised by applying a second home charge of 0.002%, 0.003% and 0.004% of the value of the property on all properties other than those owned by local authorities and approved housing bodies, principle primary residences (first properties owned), and all other properties exempt from the LPT. [43881/25]

Pearse Doherty (Donegal, Sinn Fein)
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760. To ask the Minister for Finance the revenue raised by applying a second home charge of €100 on all properties other than those owned by local authorities and approved housing bodies, principle primary residences (first properties owned), and all other properties exempt from the LPT. [43882/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 759 and 760 together.

I am advised by Revenue that it is not possible to provide an estimate based on the value of each property as the Local Property Tax (LPT) return records a valuation band as opposed to an exact value for properties in bands 1 to 19.

An estimate of the revenue raised based on the midpoint of each band and the returned valuation for those in band 20 is provided in the table below. The principal private residence is not separately identified on the LPT return and the estimate below reflects all properties owned by multiple property owners. Local authority, approved housing bodies and exempt properties are excluded.

The estimated yield from the introduction of a second home charge of €100 on properties liable to Local Property Tax, excluding the first property for each liable person and excluding properties owned by Local Authorities and Approved Housing Bodies is €36 million.

Pearse Doherty (Donegal, Sinn Fein)
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761. To ask the Minister for Finance the estimated revenue raised by introducing a 50% cap on corporation tax relief on all losses over €5 million. [43884/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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It is assumed that the Deputy is referring to corporation tax relief for losses utilised. I am advised by Revenue that the estimated amount that would have been raised in 2023, the latest year data available, had such a restriction been in place in respect of all companies, would have been in the region of €1,120m.

I am further advised that Revenue cannot provide estimates for later years due to the unknown nature of the future tax base and future economic behaviour.