Ciarán Ahern (Dublin South West, Labour)
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525. To ask the Minister for Finance if he will extend the tax exemption on income up to €400 for households with solar panels selling electricity back to the grid, which is due to expire at the end of 2025; and if he will make a statement on the matter. [45794/25]

Frank Feighan (Sligo-Leitrim, Fine Gael)
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527. To ask the Minister for Finance his position in relation to taxing energy returns from householders with solar panels who return electricity to the utility companies; and if he will make a statement on the matter. [45858/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 525 and 527 together.

Micro-generation of electricity is the small-scale production of electricity by consumers who generate electricity at their own homes for their own consumption and sell the excess electricity produced to the grid.

Section 216D of the Taxes Consolidation Act 1997 provides that profits of up to €400 per year arising to an individual from the generation of electricity from renewable, sustainable or alternative sources of energy at the individual’s sole or main residence for the individual’s own consumption (referred to as the micro-generation of electricity) is exempt from Income Tax, USC and PRSI. The profits which are exempted are those profits arising from the domestic generation of electricity which is supplied to the national grid. The tax exemption is currently due to expire on 31 December 2025.

As the Deputies will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances. It is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget decisions.