Questions

426. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance further to Parliamentary Question Nos. 399–404 of 27 January 2026, whether the Revenue Commissioners obtained any written legal advice of any kind (including internal Revenue legal advice, advice from external counsel or advice from any departmental legal unit) specifically addressing: the compatibility of the Karshan Disclosure Opportunity with …

397. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance the number of employers that have registered an intention to participate, filed a disclosure, and completed settlement under the Karshan Disclosure Opportunity as of 31 January 2026; the total value of tax, USC and PRSI regularised; the number of affected workers for whom manual PRSI records have been created; and if he will make a statement on t…

398. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if he will provide a breakdown of Karshan Disclosure Opportunity participants by NACE sector, indicating the number of disclosures received from State-linked entities (details supplied); and if he will make a statement on the matter. [6569/26]

399. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance to publish the legal or actuarial analysis that informed Revenue’s decision to confine the Karshan Disclosure Opportunity for the years 2024–2025; whether this limitation was approved by his Department’s legal advisers or the Attorney General; and if he will make a statement on the matter. [6570/26]

400. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if the Karshan Disclosure Opportunity or any associated settlement arrangement has been notified to the European Commission under Article 108(3) TFEU; if not, to explain the basis on which Revenue considers the scheme outside the scope of EU State-aid rules; and if he will make a statement on the matter. [6571/26]

401. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance to list all organisations consulted in the design of the Karshan Disclosure Opportunity, distinguishing between employer, professional-services and worker or trade-union bodies; and if he will make a statement on the matter. [6572/26]

402. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance for the estimated fiscal cost to the Exchequer of limiting Karshan-related liabilities to the years 2024–2025 rather than the full retrospective period of 2010–2023; and if he will make a statement on the matter. [6573/26]

403. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance the number of employers denied access to the Karshan Disclosure Opportunity on the grounds of deliberate or careless misclassification; the number of investigations opened since September 2025 under the Code of Practice for Revenue Compliance Interventions; and if he will make a statement on the matter. [6574/26]

404. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance whether the Attorney General, the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, or any Court has reviewed the compatibility of the Karshan Disclosure Opportunity with the Supreme Court judgment in Revenue v Karshan (Midlands) Ltd [2023] IESC 24; and if he will make a statement on the matter. [6575/26]

404. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if his attention has been drawn to the continued injustice caused as a result of Project Glas, as the State prepares to exit ownership of Permanent TSB; if he could provide clarity on how legally binding consumer protections are being enforced in practice, how regulatory delays are permitted to continue while enforcement proceeds, and what accoun…

405. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance the number of frontier management enforcement staff at Dublin Airport in each of the years 2019 to 2025, categorised by frontline and non-frontline roles; and if he will make a statement on the matter. [4248/26]

37. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance to provide details of the changes to the way in which income from carer's allowance is assessed for tax in 2026; and if he will make a statement on the matter. [2621/26]

812. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if his attention has been drawn to the Karshan Disclosure Opportunity Guidance; if the Government has assessed whether this scheme complies with EU law (Art. 31 Charter, Directive 2003/88/EC). [74843/25]

834. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if his attention has been drawn to the Karshan Disclosure Opportunity Guidance, and if he will provide information on the authorisation for this disclosure scheme, if Cabinet approval was sought; the reason the scheme limits disclosures to 2024–2025, when Karshan dealt with misclassification from 2010; the legal basis for the Revenue Commissioner…

201. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance the number of workers his Department has forecast to move up an income tax band in 2026, as a result of the freezing of income tax bands within Budget 2026; and if he will make a statement on the matter. [73184/25]

205. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if his attention has been drawn to payment app fraud using digital banks; and if he will make a statement on the matter. [73185/25]

363. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance the number of people the Government expects to move up an income tax band in 2026, as a result of the freezing of income tax bands within b##udget 2026; and if he will make a statement on the matter. [69527/25]

378. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance he breakdown of the number of enforcement staff at Dublin Airport in the years 2022-2025; and if he will make a statement on the matter. [73313/25]

49. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if his attention has been drawn to the local property tax band changes; the reason Galway city is the area with the highest percentage of people going up a band, at 15%, compared to a 4% national average; and if he will make a statement on the matter. [64221/25]

312. Deputy Mairéad Farrell asked the Minister for Finance if his attention has been drawn to the exclusion of cinemas from the recent hospitality VAT reduction from 13.5% to 9%; and if he will make a statement on the matter. [57220/25]

326. Deputy Mairéad Farrell asked the Minister for Finance when revised criteria to qualify for a primary medical certificate (PMC) will be published; his views on the case of a person (details supplied) who has been refused a PMC; and if he will make a statement on the matter. [48483/25]

632. Deputy Mairéad Farrell asked the Minister for Finance further to Parliamentary Question No. 583 of 29 April 2025, which specific case law he is referring to. [41086/25]

633. Deputy Mairéad Farrell asked the Minister for Finance further to Parliamentary Question No. 583 of 29 April 2025, which specific case law he is referring to. [41087/25]

344. Deputy Mairéad Farrell asked the Minister for Finance further to Parliamentary Question No. 259 of 3 July 2025, to clarify if land can still apply to be de-zoned despite the deadline having been 1 April if there were mitigating circumstances; and if he will make a statement on the matter. [38696/25]

373. Deputy Mairéad Farrell asked the Minister for Finance if the drivers and passengers with disabilities fuel grant is available to be claimed on fuel bought prior to the vehicle qualifying for the disabled drivers and disabled passengers scheme or for vehicles used by a disabled passenger or driver prior to applying for the scheme; and if he will make a statement on the matter. [39721/25]