Dáil Éireann Debate, Thursday - 16 October 2025
199. Deputy Ken O'Flynn asked the Minister for Finance if Re-Turn Ireland CLG has been assessed by the Revenue Commissioners for corporation tax, VAT, or any other applicable tax liabilities arising from its operations, retained surpluses, or investment income; and if he will make a statement on the matter. [56371/25]
Amharc ar fhreagra200. Deputy Ken O'Flynn asked the Minister for Finance the amount of retained earnings or cash reserves held by Re-Turn Ireland CLG that have been declared to the Revenue Commissioners, and whether these reserves are subject to tax, interest, or investment reporting requirements under Irish company law. [56372/25]
Amharc ar fhreagra201. Deputy Ken O'Flynn asked the Minister for Finance whether any tax reliefs, exemptions, or preferential treatments have been granted to Re-Turn Ireland CLG under existing legislation, including environmental or charitable provisions; and if he will provide a list of such reliefs or exemptions. [56373/25]
Amharc ar fhreagra202. Deputy Ken O'Flynn asked the Minister for Finance if he will direct the Revenue Commissioners or the Comptroller and Auditor General to conduct an independent examination of Re-Turn Ireland CLG’s accounts in light of its public-interest function and substantial consumer-funded surpluses. [56374/25]
Amharc ar fhreagra203. Deputy Ken O'Flynn asked the Minister for Finance whether his Department or the Comptroller and Auditor General has any oversight or audit authority over consumer levies collected and managed by private companies such as Re-Turn Ireland CLG; and if not, whether the Minister will consider introducing such oversight. [56377/25]
Amharc ar fhreagraI propose to take Questions Nos. 199, 200, 201, 202 and 203 together.
My colleague, the Minister for Climate, Energy and the Environment (CEE), has the lead policy and legislation responsibility in relation to the Deposit Return Scheme (DRS), which was introduced for environmental policy reasons to support the collection and recycling of empty drinks cans and plastic bottles. My colleague and his Department would be in a position to advise the Deputy about the DRS and any arrangements in place for general oversight of the DRS operator and its financial position.
I am advised by the Office of the Comptroller and Auditor General (C&AG) that, in line with the legislation, they are not the auditor of the Deposit Return Scheme (DRS). The function/office of the C&AG is established under Article 33 of Bunreacht na hÉireann. The holder of the office is required (inter alia) to audit the accounts of all bodies or funds operated by or under the authority of Dáil Éireann. The list of such bodies or funds changes from time to time, in line with legislation on the formation or cessation of public bodies. The C&AG is independent in the exercise of his functions.
As regards tax matters, I am advised by the Revenue Commissioners that they are precluded by law from commenting on the tax affairs of any individual or company. Section 851A of the Taxes Consolidation Act 1997 provides that all taxpayer information is confidential and may be disclosed only in accordance with specific statutory provisions. Accordingly, Revenue cannot confirm or provide any details in relation to the amount of retained earnings, cash reserves, or any other financial information declared by any company.
