697. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance whether his Department or the tax strategy group has assessed the revenue potential of a levy on transfer and self-connecting passengers at Irish airports, being passengers whose journeys neither begin nor end in the State; if his attention has been drawn to a 2023 study commissioned by the Ministry of Finance of the Netherlands that estimated an additional annual revenue of between 209 and 269 million euro from including transfer passengers in the Dutch air passenger tax at the standard Dutch rate; if no such assessment has been carried out, whether one will be undertaken as part of the preparations for Budget 2027; and if he will make a statement on the matter. [55429/26]

Summary

697. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance whether his Department or the tax strategy group has assessed the revenue potential of a levy on transfer and self-connecting passengers at Irish airports, being passengers whose journeys neither begin nor end in the State; if his attention has been drawn to a 2023 study commissioned by the Ministry of Finance of the Netherlands that estimated an additional annual revenue of between 209 and 269 million euro from including transfer passengers in the Dutch air passenger tax at the standard Dutch rate; if no such assessment has been carried out, whether one will be undertaken as part of the preparations for Budget 2027; and if he will make a statement on the matter. [55429/26]

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• Tax Code

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