Parliamentary questions

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 m…

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 t…

314. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total corporation tax collected from non-resident investment funds investing in Irish property; and if he will make a statement on the matter. [5181/26]

315. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary to Question No. 227 of 18 December 2025, if he is concerned by the very low level of tax being paid by legal structures profiting from Irish property (details supplied); and if he will make a statement on the matter. [5182/26]

316. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the progress of all property funds reaching a target of 60% leverage limit on the ratio of property funds’ total debt to their total assets and 60% will be reached by the five year time limit; the current level of leverage in Irish property funds; the leverage level of the top 10% of most leveraged funds; and if he will make a …

317. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide an update on the pursuit of reciprocity with other European jurisdictions in relation the macroprudential policy framework for Irish property funds; and if he will make a statement on the matter. [5184/26]

318. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to specify which Minister brought the memos to Cabinet to approve allocations to World Bank programme IDA 18, IDA 19, and IDA 20 respectively; and if he will make a statement on the matter. [5185/26]

319. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 817 of 13 January 2026, to provide details on the outcome of the 209 compliance interventions completed on qualifying companies in 2024, and the 155 compliance interventions completed in 2025; the number of compliance interventions each year prior since 2016; and if he will make a statement…

320. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 818 of 13 January 2026, to outline the rationale for not providing information on the categories of SPE/S.110 companies given that this information is required on the registration form for these vehicles; and if he will make a statement on the matter. [5203/26]

321. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 824 of 13 January 2026, to provide a comprehensive list of all ‘limited scope’ double taxation agreements that go alongside Tax Information Exchange Agreements (TIEA) or standalone; and if he will make a statement on the matter. [5204/26]

322. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance for an update on the legislation to dissolve NAMA; the total assets still under management by NAMA; and if he will make a statement on the matter. [5250/26]

323. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the NTMA, under the new long-term investment strategy for FIF and ICNF, can invest in Irish sovereign debt; and if he will make a statement on the matter. [5251/26]

324. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance when Ireland first concluded any form of tax information exchange agreements with Jersey; and if he will make a statement on the matter. [5252/26]

325. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide details contained in table 11 of returns (details supplied) excluding all aircraft leasing companies; and if he will make a statement on the matter. [5253/26]

326. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide additional information in relation to the growing negative VAT yield of special purpose vehicles contained in table 11 (details supplied); and if he will make a statement on the matter. [5254/26]

327. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he will consider exempting carers allowance and carer's benefit from income tax; and if he will make a statement on the matter. [5288/26]

328. Deputy Ged Nash asked the Tánaiste and Minister for Finance to provide estimates from the Revenue Commissioner for 2026 in respect of the amount of revenue vis-à-vis adjustments to tax credits impacting on carers allowance and carers benefit claimants respectively, that they estimate will be raised as a result of the new data sharing arrangements in place between Revenue and the Department of…

329. Deputy Ged Nash asked the Tánaiste and Minister for Finance the number of PAYE taxpayers who are in receipt of the carers’ allowance and carers’ benefit respectively, who have had their tax credits adjusted arising from the new data-sharing arrangements in place between the Revenue Commissioners and the Department of Social Protection; and if he will make a statement on the matter. [5290/26]

330. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance the total number of rent tax credit claims made in 2024, 2025 and to date in 2026, by county, in tabular form; and if he will make a statement on the matter. [5328/26]