Pearse Doherty (Donegal, Sinn Fein)
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328. To ask the Minister for Finance further to Parliamentary Question No. 559 of 8 September 2025, the reason for the rapid decline in persons self-declaring for the high-income individuals’ restriction measure; and if he will make a statement on the matter. [48632/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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As I outlined in my response to Parliamentary Question No. 559 of 8 September 2025, the purpose of the high-income individuals’ restriction (HIER) measure is to limit certain specified reliefs so that the relevant cohort of high income taxpayers is paying a minimum effective rate of tax.

The continued reduction in the numbers of those subject to the restriction is due to the elimination of a range of specified tax reliefs that are available to individuals. This has reduced the overall amount of income being sheltered from tax under these reliefs and consequently falling under the restriction each year. The decline in additional income generated by the restriction over recent years is an indicator of its successful operation.