Dáil Éireann Debate, Tuesday - 16 June 2026
1049. Deputy Donna McGettigan asked the Minister for Further and Higher Education, Research, Innovation and Science if his Department has investigated two issues in annual accounts (details supplied); and if he will make a statement on the matter. [45936/26]
Amharc ar fhreagraThese issues were raised in the financial statements of Trinity College Dublin (TCD) for the year ended 30 September 2025.
The financial statements disclosed that the University made a voluntary disclosure to the Revenue Commissioners in June 2024 in relation to the underpayment of VAT. A payment of €922,000 was made, including interest of €178,000 and penalties of €21,000. This matter was finalised with the Revenue Commissioners in July 2025.
They also disclosed that a payment of €77,000, including interest of €6,000, was made to the Revenue Commissioners in 2025 in respect of the underpayment of payroll taxes on benefits in kind associated with staff accommodation for the period 2021 to 2025.
The Department received confirmation from the Higher Education Authority (HEA) that this latter issue was the subject of an unprompted voluntary disclosure by the university in November 2025 and that full payment was made by December 2025. Repayment arrangements have been agreed with staff in respect of €20,600 of the liability, with the remaining balance, including interest and employer-related taxes, being met by the University from commercial income streams.
While the VAT matter has been concluded, the HEA has advised that the payroll tax matter remains under review by the Revenue Commissioners as part of a Level 2 compliance review relating to official accommodation. The university has stated that corrective measures have been implemented to address the tax compliance issues identified.
