Written answers
Wednesday, 24 September 2025
Department of Finance
Tax Data
Gerald Nash (Louth, Labour)
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29. To ask the Minister for Finance the total carryover cost in 2026 of taxation measures implemented in Budget 2025; the breakdown of the individual cost of each, in tabular form; and if he will make a statement on the matter. [50848/25]
Paschal Donohoe (Dublin Central, Fine Gael)
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The Tax Policy Changes document, published as part of Budget 2025, sets out the first and full year cost of Budget 2025 tax policy measures. The carryover cost is calculated from the difference between the first year cost of the measure (2025) and the impact on a full year.
The impact of carryover is reviewed as part of the budgetary process, with a number of factors to be considered, including the take-up of the measure which could impact the expected cost of the measure. This is reflected in the budgetary parameters set out in the Summer Economic Statement.
Furthermore, the cost of tax expenditures are reviewed annually in the Tax Expenditures report, which was published in July 2025.
Gerald Nash (Louth, Labour)
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30. To ask the Minister for Finance to provide a list of each taxation measure or provision that will expire at the end of 2025; the projected cost to extend each to the end of 2026; and if he will make a statement on the matter. [50849/25]
Paschal Donohoe (Dublin Central, Fine Gael)
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I note the Deputy's question on taxation measures expiring at the end of 2025.
The following measures are due to expire at the end of 2025:
| No. | Type | Name |
|---|---|---|
| 1 | CGT | CGT Farm Restructuring Relief |
| 2 | Stamp Duty | Residential Development Refund Scheme |
| 3 | Stamp Duty | Young Trained Farmer Relief |
| 4 | Benefit-in-Kind | Original Market Value Deduction for Benefit-in-Kind |
| 5 | Corporation Tax | Accelerated Capital Allowance scheme for Energy Efficient Equipment (CT) |
| 6 | Corporation Tax | Accelerated Capital Allowance scheme for Gas Vehicles and Refuelling Equipment |
| 7 | Vehicle Registration Tax (VRT) | Relief from VRT (electric and hybrid vehicles) |
| 8 | Personal Tax Reliefs, Exemptions, Allowances or Credits | Accelerated Capital Allowance scheme for Energy Efficient Equipment (IT) |
| 9 | Personal Tax Reliefs, Exemptions, Allowances or Credits | Accelerated Capital Allowance scheme for Gas Vehicles and Refuelling Equipment |
| 10 | Personal Tax Reliefs, Exemptions, Allowances or Credits | Certain profits of micro-generation of electricity |
| 11 | Personal Tax Reliefs, Exemptions, Allowances or Credits | Deduction for retrofitting |
| 12 | Personal Tax Reliefs, Exemptions, Allowances or Credits | Exemption of certain profits arising from production, maintenance and repair of certain musical instruments |
| 13 | Personal Tax Reliefs, Exemptions, Allowances or Credits | Farming: accelerated allowances for capital expenditure on slurry storage |
| 14 | Personal Tax Reliefs, Exemptions, Allowances or Credits | Foreign Earnings Deduction |
| 15 | Personal Tax Reliefs, Exemptions, Allowances or Credits | Key Employee Engagement Programme (KEEP) |
| 16 | Personal Tax Reliefs, Exemptions, Allowances or Credits | Mortgage Interest Tax Relief |
| 17 | Personal Tax Reliefs, Exemptions, Allowances or Credits | Reduced rate of USC for Medical Card Holders |
| 18 | Personal Tax Reliefs, Exemptions, Allowances or Credits | Special Assignee Relief Programme (SARP) |
| 19 | Personal Tax Reliefs, Exemptions, Allowances or Credits | Rent tax credit |
| 20 | Personal Tax Reliefs, Exemptions, Allowances or Credits | Exemption in respect of electricity costs emergency benefit payment |
However, the cost of extending these measures for an additional year may be similar to the latest published cost (where available) on Revenue’s website at : www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx.
The Deputy may be aware that my Department hold and maintain a master list of all tax expenditures. This master list is reported on in the annual Tax Expenditures in Ireland report, the latest of which was published in July. The master list is published in the annex of this report.
It may also be of interest to the Deputy, that my Department recently published Tax Expenditure Passports. This document provides a passport, or one-page summary, of each tax expenditure on the master list of tax expenditures. This is the first such iteration of this initiative, which was undertaken to improve the transparency associated with the monitoring and evaluation of tax expenditures in Ireland.
Both the annual Tax Expenditures in Ireland report, and the Tax Expenditure Passports, are available on the Department website; at: www.gov.ie/en/department-of-finance/publications/tax-expenditures-in-ireland-2025-report/.
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