Dáil Éireann Debate, Tuesday - 3 March 2026
350. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any existing statutory provision currently empowers the Revenue Commissioners to introduce real-time or continuous withholding tax reporting obligations without amendment to primary legislation; and if he will specify the statutory basis for any such authority. [16706/26]
View answerAs the Deputy is aware, the Dept of Finance and Revenue launched a joint consultation late last year on the modernisation and expansion of withholding taxes. The closing date for submissions was 30 January last and the submissions received are now being analysed.
The outcomes from the consultation process will inform policy decisions relating to withholding taxes. If any changes are proposed for introduction, amendments to the Taxes Consolidation Act 1997 will be required.
