Dáil Éireann Debate, Tuesday - 27 January 2026
397. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance the number of employers that have registered an intention to participate, filed a disclosure, and completed settlement under the Karshan Disclosure Opportunity as of 31 January 2026; the total value of tax, USC and PRSI regularised; the number of affected workers for whom manual PRSI records have been created; and if he will make a statement on the matter. [6568/26]
View answer398. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if he will provide a breakdown of Karshan Disclosure Opportunity participants by NACE sector, indicating the number of disclosures received from State-linked entities (details supplied); and if he will make a statement on the matter. [6569/26]
View answer402. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance for the estimated fiscal cost to the Exchequer of limiting Karshan-related liabilities to the years 2024–2025 rather than the full retrospective period of 2010–2023; and if he will make a statement on the matter. [6573/26]
View answer403. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance the number of employers denied access to the Karshan Disclosure Opportunity on the grounds of deliberate or careless misclassification; the number of investigations opened since September 2025 under the Code of Practice for Revenue Compliance Interventions; and if he will make a statement on the matter. [6574/26]
View answerI propose to take Questions Nos. 397, 398, 402 and 403 together.
I am advised by Revenue that Section 851A of the Taxes Consolidation Act 1997 (TCA) prohibits Revenue from sharing any information which can either directly or indirectly identify the taxpayer to whom it relates, for example the specific entities mentioned. In any event, the deadline for the disclosure initiative is Friday 30 January 2026, as such a businesses may still avail of the disclosure initiative.
It may be of interest to the Deputy that the Karshan disclosure initiative is available to all employers in the State and across all sectors, provided that they meet the terms as outlined in the disclosure initiative. Detailed guidance on this disclosure initiative is set out in Tax and Duty Manual ‘Settlement arrangement arising from Revenue v Karshan (Midlands) Ltd. trading as Domino’s Pizza’ which is available at www.revenue.ie/en/tax-professionals/tdm/compliance/audit-and-other-compliance-interventions/karshan-settlement-guidance/karshan-disclosure-opportunity-guidance.pdf.
