Ken O'Flynn (Cork North-Central, Independent Ireland Party)
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173. To ask the Minister for Finance the proportion of recent windfall corporation tax receipts that has been allocated to permanent spending commitments since 2020; if he will provide a breakdown by year; and if he will clarify the Department's policy on safeguarding against the use of temporary revenues for long-term spending. [67755/25]

Simon Harris (Wicklow, Fine Gael)
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As the Deputy will be aware, public expenditure is a matter for my colleague, the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation.

In relation to windfall corporation tax, this refers to my Department’s estimate for the amount of Exchequer corporation tax receipts that are not linked to the domestic economy. Exchequer tax revenues, including corporation tax receipts, are transferred into the Central Fund.

Central Fund revenues are not hypothecated: it is therefore not possible to describe any particular form of expenditure as being funded by any particular tax heading.

More broadly, this Government has made clear that volatile windfall corporation tax must not be used to fund permanent spending commitments. Action has been taken to address this through the establishment of the Future Ireland Fund and the Infrastructure, Climate and Nature Fund, which have enabled us to set aside a portion of the windfall to prepare for future fiscal challenges.

Aidan Farrelly (Kildare North, Social Democrats)
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174. To ask the Minister for Finance the amount returned to the exchequer by company and amount, by way of dividend by commercial semi-state companies in 2024 and to date in 2025. [67764/25]

Simon Harris (Wicklow, Fine Gael)
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As the Deputy will be aware, Exchequer data is published annually as part of the Finance Accounts, as well as on a monthly basis in the Fiscal Monitors.

The 2024 Finance Accounts were published in September and are available online at the following link:

.

For 2024, outturn data in respect of share dividends paid directly into the Exchequer is available on page 16 of the 2024 Finance Accounts.

In terms of the share dividends paid directly into the Exchequer to date in 2025, this is published every month by my Department as part of the Fiscal Monitor.

The latest of these publications (October 2025) is available online from the following link:

www.gov.ie/en/department-of-finance/collections/latest-fiscal-monitors/

For the Deputy's convenience, the data requested is set out in the tables below:

Share Dividends paid directly into the Exchequer in 2024 (and to date in 2025)