Written Answers Nos. 183-202
183. Deputy Seán Ó Fearghaíl asked the Minister for Defence the amount that the Defence Forces spent on purchasing specialist fire appliances for Defence Forces fire services in 2025 and to date in 2026; the ages of the fire appliances that are currently in use, in tabular form; and if she will make a statement on the matter. [27454/26]
Amharc ar fhreagraMy priority as Minister for Defence is to ensure that the operational capability of the Army, Air Corps and Naval Service, is maintained to the greatest extent possible so as to enable the Defence Forces to carry out their roles as assigned by Government.
Capability priorities (including replacement capabilities as they near end of life) for the Army, Air Corps and Naval Service are considered in the context of the capability development planning processes which includes both a rolling Equipment Development Plan (EDP) and a Built Infrastructure Programme.
The current number of Defence Forces (DF) firefighting vehicles numbers is eight (8). There are two old firefighting vehicles that are out of service and will be disposed of accordingly.
The military authorities advise that the make-up of the current operational fleet of firefighting vehicles across the three services Army, Navy, and Air Corps is as follows:
|
Service Branch |
Location |
Operational Fire Appliances |
In Stock |
|
Army |
The Fire Training Centre Engineer Group Defence Forces Training Centre |
1 |
Class B Fire Tender |
|
UNIFIL (Overseas) |
Irish Polish Contingent UNP 2-45 Lebanon |
2 |
Class B (CAFS) Fire Tender Class B Fire Tender |
|
Air Corps |
506 SQN Aviation Firefighting Casement Aerodrome Baldonnel |
5 |
6x6 Fire Tenders (4) 3 of which were purchased in 2021
RIFT 4x4 Scania CAT 3 (1) purchased 2021 |
There was no expenditure on new fire appliances from 2025 to date.
The expected service life of these types of appliances is 15-20 years. I am satisfied that the Defence Forces continue to have the necessary modern and effective range of equipment available to them in order to fulfil all roles assigned to them by Government.
184. Deputy William Aird asked the Minister for Transport whether his Department has assessed the potential of hemp as a source of biodiesel production, including estimates of fuel yield per hectare and its potential contribution to national renewable energy targets; and if he will make a statement on the matter. [27545/26]
Amharc ar fhreagra193. Deputy William Aird asked the Minister for Transport whether current regulations permit the use of hemp-derived biodiesel in private vehicles and generators; whether any regulatory or technical barriers exist, particularly in relation to newer diesel engines; if plans are in place to support wider adoption of locally produced biofuels; and if he will make a statement on the matter. [27547/26]
Amharc ar fhreagraI propose to take Questions Nos. 184 and 193 together.
The Renewable Transport Fuel Obligation (RTFO) implements Article 25(1) of the European Renewable Energy Directive placing a statutory obligation on fuel suppliers to ensure a minimum proportion of renewable fuel in all road transport petroleum products placed on the market in Ireland. The RTFO rate is currently 32% by energy, including multiple counting to incentivise supply of certain renewable fuels.
This minimum proportion of obligated renewable fuel supply in transport is gradually increased each year through increases in the RTFO rate. The trajectory of annual increase to 2030 in the RTFO rate is set out in the Renewable Transport Fuel Policy 2025-2027, toward achieving 2030 targets under the Directive and the Climate Action Plan.
The Directive requires that the obligation is administered in accordance with the principle of non-discrimination, in that the onus is on suppliers to ensure sustainability of the biofuel supply from point of origin of the feedstock used in its production, whether it is indigenously produced or imported, adhering to the requirements of the Directive and the EU approved voluntary scheme certification process.
Indigenously produced biofuel plays a growing role in Ireland's transition to a low carbon society and economy. Consideration is given in the implementation of the Renewable Transport Fuel Policy to the need to support the supply of certain biofuels and biogas through the award of additional RTFO certificates.
Hemp as food and feed crop when used in the production of biofuel supply is limited under the Directive. Therefore, Ireland limits to 2% the amount of biofuel produced from food and feed crops toward the overall renewable energy share target in transport fuel supply of 24% by 2030. This has been set out in Ireland’s National Energy and Climate Plan.
Blended fuel produced and supplied to the market must also comply with the relevant European fuel specification set out in the Fuel Quality Directive, including a maximum 7% percentage fatty acid methyl ester (FAME) biodiesel in the diesel EN590 standard.
The National Oil Reserves Agency, which administers the RTFO, cannot provide estimates of fuel yields per hectare. The potential contribution of hemp to national renewable energy targets has not been identified within biofuel analysis carried out by the NORA.
My department has no responsibility concerning renewable fuel used in generators.
185. Deputy Joe Cooney asked the Minister for Transport whether he plans to seek a formal exemption for Irish short-term car rental operators from the proposed requirements of the European Commission’s Clean Corporate Vehicles Regulations in forthcoming negotiations; if he will confirm that mandatory zero-and low-emission fleet targets will not apply to the sector until a sufficiently reliable and nationwide electric vehicle charging infrastructure is in place; and if he will make a statement on the matter. [27357/26]
Amharc ar fhreagraThank you for your correspondence.
My Department is aware of the concerns from this sector in relation to the Clean Corporate Vehicles proposal. Officials from Zero Emission Vehicles Ireland have engaged with the Car Rental Council of Ireland on this proposal. For context, many Member States, including Ireland, are relying heavily on a rapid transition to deliver on their decarbonisation plans. Ireland’s Climate Action Plan target is to have 30% of the national vehicle fleet be electric by 2030. This is Ireland’s single biggest transport mitigation action up to 2030.
The proposal on Clean Corporate Vehicles forms part of the European Commission’s Automotive Package, published on 16 December 2025. It is designed to accelerate the transition to zero and low emission corporate fleets, reduce fossil fuel expenditure in road transport and accelerate the availability of zero emission vehicles on the second-hand market.
Member States retain flexibility for the implementation pathway of the national targets. The corporate fleet sector is diverse, consisting large and small companies, ranging from traditional company car executive fleets to large shipping and freight companies, last-mile delivery fleets, leasing companies and short-term rental companies. Each of these sub-sectors have unique conditions that would make a one-size-fits-all approach ineffective.
We are considering the proposal in detail in terms of how it aligns with the overall objective of incentivising demand for EVs and any wider impacts. This includes an analysis of the number and profile of companies in scope, fleet characteristics and market conditions.
It should be noted that the measure remains at proposal stage, with negotiations underway at EU level. The Regulation will not be finalised until agreement is reached between the Council and the European Parliament, a process that is expected to run through 2026. As Ireland prepares to assume the EU Presidency in July 2026, it is committed to playing a neutral and constructive role in facilitating dialogue among member states.
I hope this is of assistance.
186. Deputy Tom Brabazon asked the Minister for Transport if Iarnród Éireann will arrange for the removal of plastic sheeting on the window ledge at the pedestrian footbridge between platforms three and four at Howth Junction/Donaghmede DART Station. [27383/26]
Amharc ar fhreagra187. Deputy Tom Brabazon asked the Minister for Transport if Iarnród Éireann will arrange for the removal of chewing gum stuck on the ground of the pedestrian footbridge of Howth Junction-Donaghmede DART Station the next time the station is closed due to works being carried out on the rail lines. [27384/26]
Amharc ar fhreagraI propose to take Questions Nos. 186 and 187 together.
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport.
The query raised by the Deputy is an operational matter for Iarnród Éireann. I have, therefore, referred the Deputy's question to the company for direct reply. Please advise my private office if you do not receive a reply within ten working days.
188. Deputy Naoise Ó Muirí asked the Minister for Transport if he is aware of the absence of a direct public bus service to Dublin Airport for residents of Fairview, Clontarf, Marino, Raheny and the surrounding north Dublin coastal areas; whether consideration has been given to introducing a direct airport bus service serving these areas; and if he will make a statement on the matter. [27448/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport; however, I am not involved in the day-to-day operations of public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally and for the scheduling and timetabling of these services in conjunction with the relevant transport operators.
In light of the NTA’s responsibility in this area, I have forwarded the Deputy's question to the NTA for direct reply. Please advise my private office if you do not receive a response within ten working days.
189. Deputy Seán Crowe asked the Minister for Transport the status of the underground station box on the site of the Mater Hospital; and if plans are under consideration to bring it into use for a Metrolink project. [27449/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has the statutory responsibility for the planning and development of public transport infrastructure in the Greater Dublin Area (GDA), which includes MetroLink.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
190. Deputy Seán Crowe asked the Minister for Transport his views on the inability of operators to renew the motor tax for large public services vehicles online; his views on whether this creates a logistical burden on operators; if he plans to move the renewal process online; and if he will make a statement on the matter. [27475/26]
Amharc ar fhreagraAs Minister of State for International & Road Transport, Logistics, Rail & Ports, I would like to advise that as the Large Public Service vehicles (LPSV) rate of tax is effectively a concessionary rate, documentary evidence must be submitted to a Motor Tax Office to avail of this rate.
The motor tax system is one of the business functions of the National Vehicle and Driver File (NVDF). The NVDF constitutes the national vehicle and driver registers and has a legal basis in Section 60 of the Finance Act 1993. The NVDF also supports driver services and is used to record penalty points.
The NVDF ecosystem requires ongoing maintenance and development to ensure a high-quality service for the public. The Department must therefore prioritise enhancements based on those that will deliver the greatest benefit to the widest range of users. For the medium term, priorities are guided by the Programme for Government, which includes progressing a digital alternative to the paper discs displayed on vehicle windscreens. In addition, system updates are needed to support the introduction of multi-offence incidents for penalty points.
While an online renewal process may offer advantages for large public service vehicle operators, there are no current plans to develop functionality to move the renewal process online or to remove the requirement for documentary evidence to be submitted.
191. Deputy John Connolly asked the Minister for Transport the specific time periods that are defined as peak times for the purposes of the higher service frequencies referenced therein, including where such frequencies are identified for Route 4 and Route 424 in respect of the Galway BusConnects Network frequency table published by the National Transport Authority (details supplied); and if he will make a statement on the matter. [27482/26]
Amharc ar fhreagraBusConnects is a transformative programme of investment in the bus system, providing better bus services across our cities, including Galway. BusConnects represents the largest investment in the bus system in the history of the State, and is managed by the National Transport Authority (NTA).
In light of the above, I have forwarded the Deputy's questions to the NTA for direct reply. Please advise my private office if you do not receive a response within 10 working days.
Pending this detailed response, I note that the NTA plans to commence the implementation of the new Galway bus network in the coming years, subject to funding and operational readiness. As part of BusConnects, the NTA is also advancing work on the Cross-City Link, which will improve travel times on the bus network and enhance connections for pedestrians and cyclists. Other parts of the BusConnects programme, such as simpler fares, will be delivered with the new bus network.
In relation to capacity issues on the 424 bus route, the NTA has assured me that it is aware of the issues on this route and is working with Bus Éireann to address the issues.
The NDP Sectoral Investment Plan, which was published by my Department in November last year, has allocated funding to the NTA to progress BusConnects Galway. The NTA will publish a more detailed plan later this year setting out the elements of the programme to be advanced within the funding available.
192. Deputy Michael Healy-Rae asked the Minister for Transport the reason a person (details supplied) must go back to Canada with a valid visa to remove the "on hold" status from their Canadian driving licence to exchange it for an Irish licence; and if he will make a statement on the matter. [27502/26]
Amharc ar fhreagraI wish to advise that all enquiries relating to driver licensing are handled by the National Driver Licence Service, the provision of which is delegated under national legislation to the Road Safety Authority. Neither I nor my Department have any role in individual driving licence matters.
I have referred this matter to the Authority for direct reply. Please contact my office if a reply has not been received from the RSA in the next ten days.
194. Deputy John Clendennen asked the Minister for Transport further to Parliamentary Question No. 290 of 3 March 2026, in relation to CIE pensions, if consideration will be given to the backdating of the agreed pension payment increase; and if he will make a statement on the matter. [27617/26]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. As a commercial semi-state body, Córas Iompair Éireann (CIÉ) are responsible for the provision of pension schemes for their employees.
Following on from the constructive and collaborative approach of the Trade Union Group and CIÉ management in reaching agreement on a pathway forward as of May 2025, my Department, alongside our financial and commercial advisors NewERA, are currently engaging with all relevant stakeholders. This includes CIÉ, the Pensions Authority and the Department of Public Expenditure, Infrastructure, Public Services, Reform and Digitalisation on the next steps in progressing the agreement and bringing CIÉ pensions onto a more stable footing for the benefit of active, and retired scheme members, including review of the relevant statutory instruments and the matter of increases to pension payments.
My Department and all relevant stakeholders are endeavouring to achieve the same at the earliest, keeping in line with the appropriate procedures, compliance with all applicable requirements, and necessary approvals as part of the formal process, which is now well underway.
Decisions regarding the administration of pension increases are ultimately a matter for the CIÉ Board as informed by actuarial advice and are subject to requirements imposed by statute and scheme rules. Accordingly, I have referred the Deputy's question to CIÉ for further information. Please advise my private office if you do not receive a reply within ten working days.
195. Deputy John Clendennen asked the Minister for Transport for the details of each of the local link routes currently operating within Offaly; the number of passengers per route; the details of the service provider for each route; the cost associated with the provision of each route; and if he will make a statement on the matter. [27645/26]
Amharc ar fhreagraAs Minister of State at the Department of Transport with special responsibility for Rural Transport, I have responsibility for policy and overall funding in relation to rural public transport service provision; however, I am not involved in the day-to-day operations.
The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally including the Connecting Ireland Rural Mobility Plan and TFI Local Link services. In light of the NTA responsibilities I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.
196. Deputy John Clendennen asked the Minister for Transport to confirm that local link route 10062, Stradbally to TUS Athlone via Portarlington will run until the end of May 2026 to align with end of term assessments and exams; and if he will make a statement on the matter. [27647/26]
Amharc ar fhreagraAs Minister of State at the Department of Transport with special responsibility for Rural Transport, I have responsibility for policy and overall funding in relation to rural public transport service provision; however, I am not involved in the day-to-day operations.
The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally including the Connecting Ireland Rural Mobility Plan and TFI Local Link services. In light of the NTA responsibilities I have referred your question to the NTA for direct reply to you. Please advise my private office if you do not receive a reply within ten working days.
197. Deputy Séamus McGrath asked the Minister for Transport to provide an up to date status on the CIÉ superannuation scheme, in particular in relation to the governance procedures in Circular 16/21 of 30/07/2021 (details supplied) on Code of Practice for the governance of State Bodies. [27689/26]
Amharc ar fhreagraThe Code of Practice for the Governance of State Bodies addresses the Ministerial approval process for both pension scheme amendments and pension increases proposed by commercial state bodies. The Code of Practice was amended by Department of Public Expenditure and Reform Circular 16/2021 on foot of a Government decision to re-affirm and revise the existing framework of governance procedures applying to commercial state bodies.
Under the terms of the Code of Practice, commercial state bodies must seek Ministerial approval for discretionary pension increases, which comprises the approval of the parent Minister and the consent of the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation. This process ensures due diligence and that any proposed changes, including pension increases, are sustainable. In accordance with the Code of Practice, Córas Iompair Éireann (CIÉ) must seek Ministerial approval to increase pensions for members of the CIÉ superannuation schemes.
Paragraph 8 of Circular 16/2021 states that pension approval requests should be submitted for approval well in advance of any decision to implement changes in acknowledgement of the necessary processes that must be completed, it should be recognised that the time taken for the pension approval process is necessary to ensure that robust governance procedures are in place.
As per Circular 16/2021, all such proposals require NewERA’s views, as well as a business case setting out the strategic, policy and financial rationale for the proposed increase. Following receipt of the requests and associated documentation in recent weeks and months from CIÉ, the standard process is being followed, with NewERA’s views and assessment by officials being required prior to the consent of both Ministers being sought. This is the same procedure that must be followed for any commercial semi-state body.
Following on from the constructive and collaborative approach of the Trade Union Group and CIÉ management in reaching agreement on a pathway forward as of May 2025, my Department, alongside our financial and commercial advisors NewERA, are currently engaging with all relevant stakeholders. This includes CIÉ, the Pensions Authority and the Department of Public Expenditure, Infrastructure, Public Services, Reform and Digitalisation on the next steps in progressing the agreement and bringing CIÉ pensions onto a more stable footing for the benefit of active, and retired scheme members, including review of the relevant statutory instruments and the matter of increases to pension payments.
My Department and all relevant stakeholders are endeavouring to achieve the same at the earliest, keeping in line with the appropriate procedures, compliance with all applicable requirements, and necessary approvals as part of the formal process, which is now well underway.
198. Deputy Joe Cooney asked the Tánaiste and Minister for Finance the current status of the proposed savings and investment account scheme; when he expects draft legislation to be published; and the intended timeline for accounts to be open to the public. [27359/26]
Amharc ar fhreagraAt the recent Savings and Investment Forum, I announced the Government’s intention to introduce the legislative framework for an Investment Account in 2026. The aim is to make investing simpler, clearer, and more accessible for ordinary people, and help their hard-earned money work harder for them over time.
I plan to legislate for the framework in 2026, in the context of the Budget later in the year and to allow accounts to be offered from 2027. The account will be designed as a simple, one-stop option for individuals. It will also be a key part of a broader rethink of the taxation of retail investment. The Government’s view that the account should be simple, accessible, tax efficient, easy to administer, transparent on fees and portable across borders where possible.
We will take account of expert views as we design the model that best fits the Irish economy and the needs of Irish households.
The tax treatment of retail investments was considered as part of a broader review into the funds and asset management sector in Ireland, which culminated in the ‘Funds Sector 2030’ report that was published in October 2024.
In recognition of the importance of encouraging retail investment, Budget 2026 provided for a reduction in the rate of taxation on returns from Irish and equivalent investment funds and Irish and certain foreign life assurance policies from 41% to 38% which took effect from 1 January 2026.
In addition, Budget 2026 also included a commitment to publish a roadmap in 2026, setting out the intended approach to simplify and adapt the tax framework to encourage retail investment in future Finance Bills. The roadmap, which will be published in the coming months, will take into consideration developments at EU level in respect of the Savings and Investments Union, including the Recommendation on SIAs and continue to draw upon best practice in other countries who operate successful investment accounts.
199. Deputy Joe Cooney asked the Tánaiste and Minister for Finance if he will consider a temporary VAT reduction on fuels as a more appropriate measure to reduce the impact of high fuel prices on motorists across the country; and if he will make a statement on the matter. [27363/26]
Amharc ar fhreagraAs the Deputy may be aware, the EU VAT Directive, which Irish VAT law must comply, generally holds that all goods and services are liable for VAT at the standard rate for which Member states must set a minimum rate of 15%. Ireland currently charges a standard rate of VAT of 23%.
If a good or service is included in a list under Annex III of the Directive a reduced rate of VAT or exemption may be applied.
The supply of diesel and petrol are not included under Annex III and therefore there is no option to charge below the standard rate. The Government has recently announced new support measures to address the rise in fuel costs. This is a dynamic situation that continues to develop rapidly and the Government will continue to monitor the impact on households and business and respond in kind.
200. Deputy William Aird asked the Tánaiste and Minister for Finance if consideration has been given to including alternative fuels, including hydrotreated vegetable oil and other low-emission fuels, within the Revenue Commissioners rebate scheme; and if he will make a statement on the matter. [27389/26]
Amharc ar fhreagra207. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the excise reduction for auto diesel impacts the excise charged on HVO; and if he will make a statement on the matter. [27588/26]
Amharc ar fhreagraI propose to take Questions Nos. 200 and 207 together.
Hydrotreated vegetable oil (HVO) used as a motor fuel instead of diesel attracts the same level of the non-carbon component of Mineral Oil Tax as diesel used for the same purpose. The recent reductions in the non-carbon component of Mineral Oil Tax applied to diesel also apply to HVO used for the same purpose.
Section 100(5) of Finance Act 1999 (as amended) provides for a relief from the carbon component of MOT for all biofuels. This means that biofuels, such as Fatty Acid Methyl Ester (FAME/biodiesel), bioethanol, and HVO, are only subject to the non-carbon component of MOT, and carbon tax does not apply. In the case of blended fuels, the biofuel relief applies to the biofuel portion.
As biofuels are relieved of the carbon component of MOT, they are not impacted by annual carbon tax increases. As a result, the MOT rate differential between biofuels and fossil fuels will continue to widen as the 10-year carbon tax trajectory up to 2030 is implemented.
The Diesel Rebate Scheme (DRS) is a State aid which provides for a partial MOT rebate to licensed transport operators for auto-diesel used in qualifying vehicles. HVO used as a direct substitute for auto-diesel does not qualify under the DRS.
However, it is important to note that HVO qualifies for relief from the carbon component of MOT. Currently the rate of the biofuel relief is just over 19 cents per litre, which is higher than the current DRS rate of repayment of 12 cents per litre.
201. Deputy Joe Cooney asked the Tánaiste and Minister for Finance whether the increased revenue to the State from higher costs of fuel will be fully offset by the supports offered to the public; the plans his Department have to ensure the current fuel crisis is at least revenue neutral; and if he will make a statement on the matter. [27445/26]
Amharc ar fhreagra208. Deputy Brendan Smith asked the Tánaiste and Minister for Finance in view of the severe hardship and difficulties caused for most sectors, including households, farms, hauliers, bus operators, businesses in general and employees, if additional measures will be introduced as a matter of urgency to assist people with the severe increases in energy costs; and if he will make a statement on the matter. [27650/26]
Amharc ar fhreagra209. Deputy Brendan Smith asked the Tánaiste and Minister for Finance if he will reduce taxation levels on businesses and employees in view of the current financial pressures due to increased costs; if it is proposed to lower excise rates on energy products; and if he will make a statement on the matter. [27690/26]
Amharc ar fhreagraI propose to take Questions Nos. 201, 208 and 209 together.
I am acutely conscious that households and businesses across the country are feeling the impact of rising energy costs.
Over the weekend, Government agreed to a new package of measures, worth some €505 million, that will provide further support. This package is in addition to last month's €250 million package of reliefs, which reduced excise on fuel, cut the NORA levy to a nominal amount, enhanced the diesel rebate scheme and extended the fuel allowance by an additional month.
The additional measures include a further cut in the excise duty on diesel and petrol, bringing the total reduction in diesel to 32 cent per litre and 27 cent per litre for petrol. Government will also further reduce the excise on green diesel, bringing the total reduction to 7.4 cent per litre. These figures incorporate the reduced NORA levy introduced in last month’s package.
These measures will be in place until July 31st.
Government will also delay the carbon tax increase scheduled for May until later in the year and will introduce support schemes targeted at the agricultural and transport sectors. The Road Transporters Support Scheme will provide direct payments to haulage and coach operators, while the Fuel Subsidy Support Scheme will assist farmers, agricultural contractors and fishers.
Government has acted to limit the fallout from higher fuel prices in response to the situation in the Middle East, a situation that remains highly uncertain. The measures are deliberately timebound and will be reviewed on a rolling basis.
Government has kept matters under constant review to enable us to respond swiftly and decisively as the situation evolves, and I am committed to ensuring that our overall approach to budgetary policy remains balanced and sustainable over the medium term.
202. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 404 of 10 February 2026, when the last review of effectiveness of the Revenue Commissioners mandatory disclosure regime was carried out; if this review will be published; the number of mandatory disclosures that have been made since the regime was enacted, by year and by reporter (promoters/users); the number of civil penalties that have been sought or applied, by year; and the total amount, by year. [27469/26]
Amharc ar fhreagraI am advised that Revenue maintains a register of disclosures received under the mandatory disclosure regime and undertakes a detailed review of each submission. While the effectiveness of the regime is kept under ongoing consideration, no formal review has been conducted since the introduction of this regime.
The table below sets out the number of mandatory disclosures that have been made since the regime was enacted until the end of March 2026, all of which were reported by promoters, in respect of 571 taxpayers. Due to its obligation to maintain taxpayer confidentiality, as provided for in Section 851A of the Taxes Consolidation Act (TCA) 1997 data in relation to the cases under examination cannot be provided. Revenue only provide data in relation to groupings of 10 or more taxpayers. The table includes five submissions under the regime which were determined to be not valid disclosures.
|
Year of Receipt |
Number of Participants |
MD Numbers |
|
2011 |
510 |
1-7 |
|
2012 |
<10 |
8 |
|
2014 |
38 |
9 & 10 |
|
2017 |
17 |
11 |
|
2021 |
<10 |
12 & 13 |
|
2022 |
<10 |
14 |
|
2023 |
<10 |
15 – 17 |
|
Total |
571 |
|
Failure to comply with this regime may result in an advisor or promoter becoming liable to a civil penalty, as provided for in section 817O of the TCA 1997. The quantum of penalty is related to the level of non-compliance with the reporting requirement. I am advised by Revenue that to date they have not identified any such non-disclosure cases.
