276. Deputy Sean Fleming asked the Tánaiste and Minister for Finance further to Parliamentary Question No’s. 176 and 177 of 11 June 2026, regarding exemption from income tax in respect of profits of up to €400 for a person from microgeneration of electricity from renewable sources; the categories of expenses that can be set off against these profits for income tax purposes; if they include operation costs and an allowance for the capital investment in relation to solar panels; and if he will make a statement on the matter. [49519/26]

Summary

276. Deputy Sean Fleming asked the Tánaiste and Minister for Finance further to Parliamentary Question No’s. 176 and 177 of 11 June 2026, regarding exemption from income tax in respect of profits of up to €400 for a person from microgeneration of electricity from renewable sources; the categories of expenses that can be set off against these profits for income tax purposes; if they include operation costs and an allowance for the capital investment in relation to solar panels; and if he will make a statement on the matter. [49519/26]

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• Tax Exemptions

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