Tax Expenditure Reviews and Evaluations
- Foilsithe:
- An t-eolas is déanaí:
Review of the Foreign Earnings Deduction
Review_of_the_Foreign_Earnings_Deduction.pdf (assets.gov.ie)
Review of the Reduced Rate of USC for Medical Card Holders
Review_of_the_Reduced_Rate_of_USC_for_Medical_Card_Holders.pdf (assets.gov.ie)
Review of the Special Assignee Relief Programme
Review_of_the_Special_Assignee_Relief_Programme.pdf (assets.gov.ie)
Review of the Rent Tax Credit
A_Review_of_the_Rent_Tax_Credit_Budget_2026.pdf (assets.gov.ie)
Tax Relief for the Manufacture of Uilleann Pipes and Irish Harps
https://assets.gov.ie/static/documents/TSG_25-01_Income_Tax.pdf
Deduction for Retrofitting Expenditure
https://assets.gov.ie/static/documents/TSG_25-01_Income_Tax.pdf
Tax Relief for Micro-Generation of Electricity
https://assets.gov.ie/static/documents/TSG_25-01_Income_Tax.pdf
Income Tax Relief for Gym Memberships
https://assets.gov.ie/static/documents/TSG_25-01_Income_Tax.pdf
Accelerated Capital Allowance for Slurry Storage Facilities
https://assets.gov.ie/static/documents/TSG_25-01_Income_Tax.pdf
Farming Income Volatility
https://assets.gov.ie/static/documents/TSG_25-01_Income_Tax.pdf
Research & Development Tax Credit 2025 Review
Indecon Review of the Taxation of Share-Based Remuneration (2025)
CT / Income Tax – ACA for Gas Vehicles and Refuelling Equipment
Published as part of the Tax Strategy Group papers (2024). Enterprise Supports Tax Strategy Group – 24/04. form Page 30
review-of-accelerated-capital-allowances-for-gas-and-hydrogen-vehicles-and-refuelling-.pdf
CT / Income Tax – ACA for Childcare and fitness centre
Published as part of the Tax Strategy Group papers (2024 Enterprise Supports Tax Strategy Group – 24/04. form Page 38
review-of-accelerated-capital-allowances-for-gas-and-hydrogen-vehicles-and-refuelling-.pdf
CT / Income Tax – Relief for Investments in Corporate Trades
Review of the Employment Investment (EII) 2024 published alongside Budget 2025
review-of-the-employment-investment-incentive-eii-2024.pdf Part 16 Incentives from page 4
Pensions – Review of pension tax expenditures 2024
Published as part of the Examination of the Standard Fund Threshold (Chapter 6)
examination-of-the-standard-fund-threshold-dr-donal-de-buitleir.pdf
Personal Tax – General Stock Relief
Published as part of the Tax Strategy Group papers (2024)- Agri-Taxation Measures Tax Strategy Group – 24/05- Stock Relief from page 10
tsg-24-05-agri-taxation-measures.pdf Stock Relief from page 10
Personal Tax – Stock Relief for Young Trained Farmer
Published as part of the Tax Strategy Group papers (2024)- Agri-Taxation Measures Tax Strategy Group – 24/05- Young Trained Farmer Stamp Duty Relief from page 18
tsg-24-05-agri-taxation-measures.pdf Young Trained Farmer Stamp Duty Relief from page 18
Personal Tax – Stock Relief for Registered Farm Partnerships
Published as part of the Tax Strategy Group papers (2024)- Agri-Taxation Measures Tax Strategy Group – 24/05- Registered Farm Partnership Stock Relief from page 34
tsg-24-05-agri-taxation-measures.pdf Registered Farm Partnership Stock Relief from page 34
EIIS (2024)
https://assets.gov.ie/static/documents/review-of-the-employment-investment-incentive-eii-2024.pdf
Review of Incapacitated Child Tax Credit (2024)
https://assets.gov.ie/static/documents/review-of-incapacitated-child-tax-credit.pdf
Special Assignee Relief Programme (SARP) Revenue Report (2024)
https://assets.gov.ie/static/documents/special-assignee-relief-programme-sarp-revenue-report.pdf
CGT – Revised CGT entrepreneur relief
The relief was considered as part of the work of the Commission on Taxation and Welfare. A cost benefit analysis was carried out in 2023 and published alongside Budget 2024 A Cost Benefit Analysis of the Revised Entrepreneur Relief.pdf
Mineral Oil Tax – Excise Rate on Auto-diesel
Tax Strategy Group Paper– Climate Action and Tax. 23-07 tsg-23-07-climate-action-and-tax.pdf
CGT – CGT Retirement Relief
This relief was considered as part of the work of the Commission on Taxation and Welfare and the report Foundations for The Future, published in 2022. CAT and CGT Reform from page 131 foundations-for-the-future-report-of-the-commission-on-taxation-and-welfare.pdf CAT and CGT Reform from page 131
CGT – CGT principal private residence relief
The Future, published in 2022. Principal Private Residence Relief from page 136
Pensions Pension Contributions
The Future, published in 2022. Taxes on Retirement Savings from page 149
Pensions Tax – Relief on “tax free” lump sums
The Future, published in 2022. Taxes on Retirement Savings- Exempt, Taxed system of tax reliefs from page 152 foundations-for-the-future-report-of-the-commission-on-taxation-and-welfare.pdf Taxes on Retirement Savings-Exempt, Taxed system of tax reliefs from page 152
CT – Research & Development (R&D) Tax Credit
Budget-2023-Report-on-Tax-Expenditures- 2022 Evaluation of Ireland’s Research and Development (R&D) Tax Credit Appendix II from page 46
Budget-2023-Report-on-Tax-Expenditures-2022.pdf Evaluation of Ireland R&D Tax Credit- from Page 46
CT – Film Relief
Budget-2023-Report-on-Tax-Expenditures-2022. Cost Benefit Analysis of Section 481 Film Relief - Appendix I from page 45 Budget-2023-Report-on-Tax-Expenditures-2022.pdf Cost Benefit Analysis of Section 481 Film Relief - Appendix I from page 45
CT – Knowledge Development Box (KDB)
Budget-2023-Report-on-Tax-Expenditures-2022, Evaluation of Ireland’s Knowledge Development Box (KDB) Appendix III from page 47
Personal Tax Age Tax Credit
This relief was considered as part of the work of the Commission on Taxation and Welfare and the report Foundations for the future, published in 2022.
Personal Tax – Reduced rate of USC for U70s Medical Card Holders
Review of the USC concession for Medical Card Holders
budget-2023-review-of-the-usc-concession-for-medical-card-holders.pdf
Personal Tax – Living City Initiative
Tax Strategy Group paper (2022)
tsg-22-04-property-related-tax-issues-pdf Review of the Living City Initiative- from P31
Personal Tax Pre – letting expenditure re. vacant premises
TSG property paper 2022. Deductibility of pre-letting expenditure from page 53
tsg-22-04-property-related-tax-issues.pdf- Deductibility of pre-letting expenditure from page 53
Personal Tax – Key Employee Engagement Programme
This relief was considered as part of the work of the Commission on Taxation and Welfare and the report Foundations for the future, published in 2022. Chapter 9: Promoting Enterprise from page 174
Personal Tax – Age Exemption with child addition
This relief was considered as part of the work of the Commission on Taxation and Welfare and the report Foundations for the future, published in 2022.
Personal Tax – Help to Buy
https://assets.gov.ie/235748/3b8ca22f-969c-40ab-a278-08583d533b48.pdf
Stamp Duty – Young Trained Farmer Relief
Report on Tax Expenditures 2021 – from page 37 regarding the age limits applicable to certain Agri-tax reliefs. Budget-2022-Report-on-Tax-Expenditures-2021.pdf Review of the Young Trained Farmer
CT – Corporation Tax Relief for start-up Relief companies
Last reviewed in 2021. Review on Corporation Tax Relief for Certain Start-up Companies” – from Page 14 of “Report on Tax Expenditures” document for 2021. budget-2022-report-on-tax-expenditures-2021.pdf I: REVIEW ON CORPORATION TAX RELIEF FOR CERTAIN START-UP page 14
APT – Repayment of excise duty/microbrewery relief
Reviewed in Tax strategy Group paper for Budget 2021- Microbrewery Relief from page 12 tsg-20-08-general-excise.pdf Microbrewery Relief from page 12
VRT – Relief from VRT (electric and hybrid vehicles)
Reviewed in Tax Strategy Group paper for Budget 2022, VRT from page 26
tsg-21-09-climate-action-and-tax.pdf VRT from page 26
Personal Tax – Remote Working Relief
Response to Covid-19 Tax Strategy Group 2021
TSG-21-01-Response-to-Covid-19.pdf
Personal Tax – Succession Farm Partnerships
Report on Tax Expenditures 2021 – from page 37 regarding the age limits applicable to certain Agri-tax reliefs. Budget-2022-Report-on-Tax-Expenditures-2021.pdf Review of the Young Trained Farmer
Benefit-in-Kind – Cycle to Work Scheme
This scheme was reviewed by IGEES staff in the Department of Transport in November 2021 An-Examination-of-the-cycle-to-work-scheme.pdf
Stamp Duty – Consanguinity Relief
Report on Tax Expenditures 2020 published with Budget 2021from page 45
tax-expenditures-report-2020.pdf Consanguinity Relief from page 45
Stamp Duty – Residential Development Refund Scheme
Report on Tax Expenditures 2020 published with Budget 2021from page 80
Tax-Expenditures-Report-2020.pdf Residential Development Refund Scheme from page 80
CT / income Tax – ACA scheme for Energy Efficient Equipment (CT)
Last reviewed in 2021. Review on Corporation Tax Relief for Certain Start-up Companies” – Page 14 of “Report on Tax Expenditures” document for 2021.
budget-2022-report-on-tax-expenditures-2021.pdf Relief for Certain Start-up Companies” from page 14
CGT - Farm Restructuring Relief
Report on Tax Expenditures Incorporating outcomes of certain Tax Expenditure & Tax Related Reviews completed since October 2018
Report-on-tax-expenditures-incorporating-outcomes-of-certain-tax-expenditure-tax-relat.pdf
LPT Exemptions
Review of Local Property Tax - Report of the Interdepartmental Group
LPT Deferrals
Review of Local Property Tax - Report of the Interdepartmental Group
Personal Tax - Home Carer’s Tax Credit
Report on Tax Expenditures 2020 (published with Budget 2021) Tax-expenditures-report-2020.pdf
Personal Tax – Special Assignee Relief Programme (SARP
Independent Review published in Tax Expenditure Report for budget 2020
ii-Report-of-the-Office-of-the-Revenue-Commissioners-Analysis-of-the-Special-Assignee-.pdf
Personal Tax – Foreign Earnings Deduction
Independent Review published in Tax Expenditure Report for budget 2020 Indecon-Review-of-the-Foreign-Earnings-Deduction-fed.pdf
CGT – Revised CGT entrepreneur relief
This relief was reviewed by Indecon Consultants and published alongside Budget 2020
Indecon-Evaluation-of-the-Revised-CGT-Entreprenuer-Relief.pdf
Personal Tax -General Stock Relief
Report on Tax Expenditures 2018 (published with Budget 2019) Report-on-tax-expenditures-incorporating-outcomes-of-certain-tax-expenditure-reviews-c.pdf
Personal Tax - Stock Relief for Young Trained Farmer
Report on Tax Expenditures 2018 (published with Budget 2019) Report-on-tax-expenditures-incorporating-outcomes-of-certain-tax-expenditure-reviews-c.pdf
Personal Tax - Stock Relief for Registered Farm Partnerships
Report on Tax Expenditures 2018 (published with Budget 2019) Report-on-tax-expenditures-incorporating-outcomes-of-certain-tax-expenditure-reviews-c.pdf
Personal Tax - Employment Investment Incentive Scheme
Indecon Evaluation of EII and SURE - Indecon-evaluation-of-eii-and-sure.pdf
Personal Tax – Start-Up Relief for Entrepreneurs (SURE)
Indecon Evaluation of EII and SURE Indecon-evaluation-of-eii-and-sure.pdf
CGT - entrepreneur relief
Tax and Entrepreneurship Review - tax-and-entrepreneurship-review-submission.pdf
Personal Tax - Single Person Child Carer Credit
Report on Tax Expenditures 2015 (published with Budget 2016) Report-on-tax-expenditures-department-of-finance.pdf
CAT - Agricultural relief
Agri-Taxation Review – Report of Working Group to Minister for Finance and Minster for Agriculture, Food and the Marine. https://assets.gov.ie/static/documents/agri-taxation-review.pdf
Stamp Duty - Certain family farm transfers
Agri-Taxation Review – Report of Working Group to Minister for Finance and Minster for Agriculture, Food and the Marine. https://assets.gov.ie/static/documents/agri-taxation-review.pdf