Albert Dolan (Galway East, Fianna Fail)
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373. To ask the Minister for Finance to provide, for each age bracket (details supplied) the total and average annual income tax and USC contributions recorded for Irish residents in the latest year available; and where possible to provide equivalent data for previous years to show lifetime cumulative contributions, by cohort. [60958/25]

Albert Dolan (Galway East, Fianna Fail)
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374. To ask the Minister for Finance the estimated average cumulative tax revenue generated by an individual from age 18 to 65, based on current Revenue data and earnings distributions; and to provide sensitivity estimates for individuals who emigrate after completing third-level education. [60959/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 373 and 374 together.

I am advised by Revenue that the table below provides cumulative and average income tax and USC liability broken down by age bracket. This relates to 2023, the latest year for which data is available. Revenue data is provided on a taxpayer unit basis, where jointly assessed couples are counted as one taxpayer unit. In the case of jointly assessed taxpayer units, as tax liabilities are computed together for the unit rather than separately for each individual, the jointly assessed taxpayers are assigned to an age bracket in the table below based on the age of the assessable person in the unit. The data below also excludes taxpayers who submitted a Form 11 tax return and who declared on that return that they were non-resident in 2023.

Taxpayer data stored on Revenue systems is not in the manner or format requested by the Deputy, and compilation of this data is resource intensive. The data below was compiled in relation to 2023, compilation of similar data for prior years would pose a challenge to the available resources.

In relation to the estimated average cumulative tax revenue generated by an individual from age 18 to 65, I am further advised by Revenue that it is not possible to compile the data requested, as it does not have access to detailed individual income tax liabilities for analytical purposes that would allow it to track individual taxpayers over multiple decades, nor does it project liabilities beyond the next Budget year. While the table below is informative for a scenario based exercise, this would not reflect the actual income tax contribution of a taxpayer unit over the course of their working life. Individual circumstances such as moving in and out of employment over the course of their life due to family commitments, illness, career breaks, etc., would not be reflected in such an exercise.

While Revenue produces significant statistical data based on its data holdings, the analysis directly relates to its role as a tax and customs administration. Revenue is not the appropriate body to provide wider statistical analysis. Revenue shares detailed data with the Central Statistics Office. Since the introduction of PAYE Modernisation in 2019 payroll data collected through the PAYE system is shared with the CSO. The CSO has produced a range of detailed analysis of earnings based on demographics, geography, education, etc., combining the payroll data with other administrative data.

The National Data Infrastructure (NDI) was established in 2017 to place a real focus on considering data as a strategic asset to the public service while at the same time acknowledging that improvements must be made to the collection, management and sharing of data. The NDI links administrative data from a wide range of departments and agencies. Its objective is to provide accurate, timely data to facilitate informed decision making for key stakeholders and policy makers as required. Open Data is a service provided by NDI.

Currently there are approximately 10,600 datasets on the CSO’s PxStat open data statistical database data.cso.ie/ (including several other Public Sector Bodies’ tables).

Finally, I am also advised that Revenue does not hold information in relation to educational attainment. Such data in respect of individuals who have completed third-level education is a matter for the Minister for Further and Higher Education, Research, Innovation and Science.

Albert Dolan (Galway East, Fianna Fail)
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375. To ask the Minister for Finance if his Department has conducted or commissioned any analysis of the fiscal impact of graduate emigration comparing the cost of education investment to the lost tax revenue from emigrants who do not return; and if so, to provide copies or summaries of such analysis. [60960/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Department of Finance undertakes research and analysis across a wide range of policy areas, in order to consider and assess the potential impacts on Ireland’s economy and public finances. The recent publication of the Department's Future Forty report highlights and assesses a number of key economic and fiscal drivers which may affect Ireland's economy and public finances over the long term. These drivers include demographics, digitalisation, climate change, health, housing, EU enlargement and deglobalisation.

However, the Department has not conducted or commissioned any analysis on the fiscal impact of graduate emigration where the cost of education investment is compared to the potential lost tax revenue from emigrants who do not return.