Dáil Éireann Debate, Tuesday - 24 February 2026
377. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any proposal to introduce continuous, real-time, or expanded withholding tax reporting obligations beyond existing statutory arrangements would require primary legislation approved by the Houses of the Oireachtas [14607/26]
Amharc ar fhreagra378. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether it is Government policy that any expansion of withholding tax reporting obligations will proceed only by way of primary legislation; and whether draft legislative heads or policy proposals are under preparation relating to expanded or real-time withholding tax reporting requirements [14608/26]
Amharc ar fhreagraI propose to take Questions Nos. 377 and 378 together.
It is assumed that the Deputy is referring to potential policy changes and outcomes following the recent Department of Finance and Revenue joint public consultation on e-Withholding Taxes.
The Deputy will be aware that this public consultation closed on 30 January 2026. My officials are engaging closely with Revenue who are currently collating the responses to this consultation. I can assure the Deputy that all responses and feedback to the consultation will be carefully considered, and that presently, no decisions have been taken in relation to any of the proposals outlined in the consultation.
A detailed analysis and evaluation of the feedback received needs to be undertaken before there will be any recommendations for policy change. I expect that, if recommendations arising from the consultation are progressed, they will be considered as part of the Budget and Finance Bill process.
Further, and as the Deputy will be aware, there is a longstanding practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.
