Tax Reliefs
Dail Éireann — 2025-12-09
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Simon Harris (FG), Wicklow

That is a fair point. I will provide some figures which might be useful. I can send them on in tabular form to the Deputy with more detail. Since 2021, the amount of relief claimed by way of remittance is around €7 million to €8 million per annum. Most claimants are understood to opt for remission. In terms of claims made each year, there are around 70 to 90. To give an example, in 2024, the most recent year I have full figures for, the number of relief claims was 80. There were 74 in 2025 up to 31 August. We introduced the relief in 2005. We made changes in budget 2015 in the qualifying production threshold and the quantity on which the relief may be claimed was increased. In budget 2016, a measure was introduced by which claimants can opt to receive relief by way of remission as well as repayment. We took more measures in budgets 2017, 2020, 2023 and in budget 2025 we extended the relief to include high-strength cider and other fermented beverages other than cider and perry. We continue to keep this under review. It is a growing and an important sector of the Irish economy.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2025-12-09/debate/main
Retrieved: 2026-08-14T04:54:26+00:00
Sitting date: 2025-12-09