Pearse Doherty

46. Deputy Pearse Doherty asked the Minister for Finance to provide a full list of all specific anti-avoidance rules (SAARs) in Irish tax law, in tabular form; the number of actions taken under each of the SAAR rules; the total revenue recovered since 2015; and if he will make a statement on the matter. [3620/25]

47. Deputy Pearse Doherty asked the Minister for Finance the total number of cases of potential tax avoidance opened for assessment by the Revenue Commissioners each year since 2015 under the general anti-avoidance rule, in tabular form; the total potential value of this tax advantage arising through these tax avoidance transactions each year since 2015; and if he will make a statement on the matter. [3621/25]

48. Deputy Pearse Doherty asked the Minister for Finance the total number of cases of tax avoidance transactions determined to have taken place, both individual taxpayers and promoters of schemes, each year since 2015, in tabular form; and if he will make a statement on the matter. [3622/25]

49. Deputy Pearse Doherty asked the Minister for Finance the total interest charged each year since 2015 as a result of tax avoidance transactions under the general anti-avoidance rule, in tabular form; and if he will make a statement on the matter. [3623/25]

50. Deputy Pearse Doherty asked the Minister for Finance the total surcharge applied each year since 2015 for tax avoidance transactions; the average percentage surcharge applied, in tabular form; and if he will make a statement on the matter. [3624/25]

51. Deputy Pearse Doherty asked the Minister for Finance the total number of protection notices/form PN1 submitted each year since 2015, in tabular form; and if he will make a statement on the matter. [3625/25]

52. Deputy Pearse Doherty asked the Minister for Finance the total number of agreements entered into by the Revenue Commissioners to reduce the tax liability, interest, or surcharge resulting from tax avoidance transactions each year since 2015, in tabular form; and if he will make a statement on the matter. [3626/25]

53. Deputy Pearse Doherty asked the Minister for Finance the number of court cases that have been required to determine the application of a surcharge, in tabular form; and if he will make a statement on the matter. [3627/25]

54. Deputy Pearse Doherty asked the Minister for Finance the number of cases ruled in the Revenue Commissioners favour, in tabular form; the average surcharge following a legal challenge; the average time taken to reach a court ruling; and if he will make a statement on the matter. [3628/25]

60. Deputy Pearse Doherty asked the Minister for Finance regarding the transfer of occupational pensions to other EU jurisdictions under the IORP II Directive (Institutions for Occupational Retirement Provision Directive), to provide the number of transfer requests and accompanying declarations signed by the individual concerned that have been submitted each year since 2012 to 2024 and to date in 2025; and if he will make a statement on the matter. [3676/25]

61. Deputy Pearse Doherty asked the Minister for Finance to provide the list of all bona fide reasons for transferring a pension that Revenue will accept; to confirm that transferring a pension for the purpose of avoiding tax is illegal; to confirm that moving a pension funds overseas to circumvent the requirements of Irish tax legislation would not be approved by Revenue and that this would result in the withdrawal of approval and would lead to the claw back of the tax relief previously given; and if he will make a statement on the matter. [3677/25]

62. Deputy Pearse Doherty asked the Minister for Finance the number of approved transfers to pension schemes overseas approved by Revenue each year since 2014, in tabular form; a breakdown by destination country, the average transfer value; the number of transfers that were not approved and the average claw back; and the share of transfers, both approved and not approved, that are for public sector and the share that are private sector workers; and if he will make a statement on the matter. [3678/25]

65. Deputy Pearse Doherty asked the Minister for Finance the details of each time his Department, or public bodies under the aegis of his Department, enlisted the services of consultants in 2023 and 2024; the purpose, value, and duration of each contract in relation to public bodies under the aegis of his Department, including where consulting contracts are classified under ‘business-as-usual outsourcing’ for annual reporting; and if he will make a statement on the matter. [3782/25]

73. Deputy Pearse Doherty asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the details of each time his Department, or public bodies under the aegis of his Department, enlisted the services of consultants in 2023 and 2024; the purpose, value, and duration of each contract in relation to public bodies under the aegis of his Department, including where consulting contracts are classified under ‘business-as-usual outsourcing’ for annual reporting; and if he will make a statement on the matter. [3788/25]

79. Deputy Pearse Doherty asked the Minister for Enterprise, Trade and Employment the details of each time his Department, or public bodies under the aegis of his Department, enlisted the services of consultants in 2023 and 2024; the purpose, value, and duration of each contract in relation to public bodies under the aegis of his Department, including where consulting contracts are classified under ‘business-as-usual outsourcing’ for annual reporting; and if he will make a statement on the matter. [3780/25]

93. Deputy Pearse Doherty asked the Minister for Education the details of each time her Department, or public bodies under the aegis of her Department, enlisted the services of consultants in 2023 and 2024; the purpose, value, and duration of each contract in relation to public bodies under the aegis of her Department, including where consulting contracts are classified under ‘business-as-usual outsourcing’ for annual reporting; and if she will make a statement on the matter. [3779/25]

119. Deputy Pearse Doherty asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media the details of each time his Department, or public bodies under the aegis of his Department, enlisted the services of consultants in 2023 and 2024; the purpose, value, and duration of each contract in relation to public bodies under the aegis of his Department, including where consulting contracts are classified under ‘business-as-usual outsourcing’ for annual reporting; and if he will make a statement on the matter. [3792/25]

140. Deputy Pearse Doherty asked the Minister for Housing, Local Government and Heritage the details of each time his Department, or public bodies under the aegis of his Department, enlisted the services of consultants in 2023 and 2024; the purpose, value, and duration of each contract in relation to public bodies under the aegis of his Department, including where consulting contracts are classified under ‘business-as-usual outsourcing’ for annual reporting; and if he will make a statement on the matter. [3786/25]

151. Deputy Pearse Doherty asked the Minister for Social Protection regarding the transfer of occupational pensions to other EU jurisdictions under the IORP II Directive (Institutions for Occupational Retirement Provision Directive), to provide the number of transfer requests and accompanying declarations signed by the individual concerned that have been submitted each year since 2012 to 2024 and to date in 2025; and if he will make a statement on the matter. [3676/25]

162. Deputy Pearse Doherty asked the Minister for Social Protection the details of each time his Department, or public bodies under the aegis of his Department, enlisted the services of consultants in 2023 and 2024; the purpose, value, and duration of each contract in relation to public bodies under the aegis of his Department, including where consulting contracts are classified under ‘business-as-usual outsourcing’ for annual reporting; and if he will make a statement on the matter. [3790/25]

165. Deputy Pearse Doherty asked the Minister for Social Protection when a decision will be made on a carer's allowance review for a person (details supplied) in County Donegal; the reason for the delay; and if he will make a statement on the matter. [3890/25]

188. Deputy Pearse Doherty asked the Minister for Justice the details of each time his Department, or public bodies under the aegis of his Department, enlisted the services of consultants in 2023 and 2024; the purpose, value, and duration of each contract in relation to public bodies under the aegis of his Department, including where consulting contracts are classified under ‘business-as-usual outsourcing’ for annual reporting; and if he will make a statement on the matter. [3787/25]

203. Deputy Pearse Doherty asked the Minister for Agriculture, Food and the Marine the amount Coillte has paid each year since 2020 on external legal fees contesting appeals made to the Office of the Commissioner for Environmental Information and Information Commissioner in relation to freedom of information and access to information on the environment regulations requests, in tabular form; and if he will make a statement on the matter. [3773/25]

204. Deputy Pearse Doherty asked the Minister for Agriculture, Food and the Marine the details of each time his Department, or public bodies under the aegis of his Department, enlisted the services of consultants in 2023 and 2024; the purpose, value, and duration of each contract in relation to public bodies under the aegis of his Department, including where consulting contracts are classified under ‘business-as-usual outsourcing’ for annual reporting; and if he will make a statement on the matter. [3776/25]

213. Deputy Pearse Doherty asked the Minister for Children, Equality, Disability, Integration and Youth the details of each time her Department, or public bodies under the aegis of her Department, enlisted the services of consultants in 2023 and 2024; the purpose, value, and duration of each contract in relation to public bodies under the aegis of her Department, including where consulting contracts are classified under ‘business-as-usual outsourcing’ for annual reporting; and if she will make a statement on the matter. [3777/25]