Eoin Hayes (Dublin Bay South, Social Democrats)
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376. To ask the Minister for Finance his policy proposals to broaden the tax base; and if he will make a statement on the matter. [61046/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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There have been significant changes made to the structure of the Irish tax system over the last two decades, which have broadened the tax base substantially, including the introduction of the Universal Social Charge, Local Property Tax and Carbon Tax. Furthermore, many tax expenditures have been phased out. Additionally, in 2021 Government established the Commission on Taxation and Welfare, which issued its report in 2022.

Government has continued to widen the tax base. For example, we have further increased the rate of carbon tax despite considerable opposition. This is a demonstration of our commitment to base broadening reforms.

At the same time, we are also transferring excess tax receipts into the Future Ireland Fund and Infrastructure, Climate and Nature Fund instead of using them to fund day-to-day spending.

Most importantly, we will continue to run budgetary surpluses over the medium term, so we are actively working to mitigate the risks associated with a narrow tax base from multiple directions.