Cormac Devlin (Dún Laoghaire, Fianna Fail)
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289. To ask the Minister for Finance the estimated annual yield to the Exchequer from VAT on clothing and fashion retail sales in the latest year available; and if he will make a statement on the matter. [47909/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns. Therefore, it is not possible to provide estimates of VAT receipts based on tax returns alone.

However, based on the most recently available third-party data on personal consumption expenditure (PCE), the estimated VAT yield from adult clothing and footwear in 2024 is approximately €885 million

A breakdown between clothing and footwear

Cormac Devlin (Dún Laoghaire, Fianna Fail)
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290. To ask the Minister for Finance the approximate PAYE, PRSI, and USC contributions arising from direct employment in the fashion, design, and craft sectors; and if he will make a statement on the matter. [47910/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Business activity is identified using the Pan European Nomenclature of Economic Activities (NACE) statistical classification code.

I am advised by Revenue that information on the specific activities requested is not separately identifiable because the NACE classification system does not uniquely identify such activities. However, the Deputy may be interested to note the net collection in each of the NACE Code Classifications that Revenue reports.

Net Collection from 01/01/2025 to 31/08/2025 by NACE Sector

**Any deviation is due to rounding. Figures are provisional and subject to change.