540. Deputy John Lahart asked the Minister for Finance if he will provide clarity on the policy regarding the taxation of personal tools brought into the State by skilled tradespeople returning to Ireland after a period abroad; if consideration will be given to exempting such tools, particularly in cases where the tools were originally purchased in Ireland and are clearly the personal property and essential working equipment of the returning worker; and if he will make a statement on the matter. [46159/25]

Summary

540. Deputy John Lahart asked the Minister for Finance if he will provide clarity on the policy regarding the taxation of personal tools brought into the State by skilled tradespeople returning to Ireland after a period abroad; if consideration will be given to exempting such tools, particularly in cases where the tools were originally purchased in Ireland and are clearly the personal property and essential working equipment of the returning worker; and if he will make a statement on the matter. [46159/25]

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• Tax Code

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