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]

An Air Travel Tax applied to departures of passengers on flights from certain Irish airports from 30 March 2009 until 1 April 2014. In considering the reintroduction of such a tax measure, it is important to assess all strands of relevant information including potential Exchequer impacts, emissions reductions, wider macro economic impacts, socio economic impacts and relevant parts of EU law.

With regard to potential revenue from an Irish air passenger tax, the Revenue Commissioners do not hold any data in relation to airline ticket sales or flight data, therefore they have no basis on which to estimate the revenue that would be raised by the introduction of an air passenger tax.