254. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raise by applying a mandatory surcharge of 100% on all cases of tax avoidance above €10,000, €50,000 and €100,000 respectively. [40700/25]
Parliamentary questions
Questions
TDs ask ministers questions to get answers on the record, most of them in writing. Here is every one asked in the 34th Dáil, by the department it went to and the subject heading it was filed under. How questions work
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Showing questions asked by Pearse Doherty under the heading Tax Avoidance.
33 questions match, newest first.
53. Deputy Pearse Doherty asked the Minister for Finance if the amendment introduced in section 21 of the Finance Bill 2016 which had the expressed aim of preventing businesses with loans which are secured over, or derive their value from, an interest in Irish land from using provisions in section 110 to avoid payment of Irish tax on profits made on Irish property transactions has successfully achieved its stated obj…
46. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 64 to 66 of 9 April 2025, if he was presented evidence by the Revenue Commissioners that the amendment introduced into the PRSA pension schemes in the Finance Act 2022 was being used in a manner not in keeping with the policy intention; the estimated scale in value terms and in number of people involved; and if he will ma…
47. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 64 to 66 of 9 April 2025, to provide further detail on the reason General Anti-Avoidance Regulations can not be used to recoup unpaid tax if people rearranged their affairs for the sole purpose of gaining a tax benefit given that tax avoidance is defined as transactions which are undertaken primarily to claim a tax advanta…
64. Deputy Pearse Doherty asked the Minister for Finance to outline the estimated cost to the exchequer of the loophole introduce into the PRSA pension schemes in the Finance Act 2022, and subsequently closed in the Finance Act 2025; and if he will make a statement on the matter. [18023/25]
65. Deputy Pearse Doherty asked the Minister for Finance to clarify that tax avoidance if against the law; that the use of the loophole introduce into the PRSA pension schemes in the Finance Act 2022, and subsequently closed in the Finance Act 2025 for the purpose of avoiding tax is unlawful; if general anti-avoidance regulation can be used to recoup the tax that has been lost;; and if he will make a statement on the…
66. Deputy Pearse Doherty asked the Minister for Finance when his Department was first made aware of the loophole introduced into the PRSA pension schemes in the Finance Act 2022, and subsequently closed in the Finance Act 2025; and if he will make a statement on the matter. [18025/25]
259. Deputy Pearse Doherty asked the Minister for Finance if consideration has been given to introducing laws in relation to failure to prevent tax evasion similar to those contained in the Corporate Criminal Offences Clause within the Criminal Finances Act in Britain; and if he will make a statement on the matter. [13197/25]
302. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 66 and 67 of 19 February 2025, the reason for the substantial increase in average duration of tax avoidance cases in 2023; and if he will make a statement on the matter. [9266/25]
303. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 66 and 67 of 19 February 2025, the number of tax avoidance cases that reach four years in duration since 2018; and if he will make a statement on the matter. [9267/25]
99. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 60 to 62 of 6 February 2025, if he will outline the relevant benefits as defined by section 770 of the Taxes Consolidation Act 1997 that constitutes a bona fide reason to transfer a pension overseas; and if he will make a statement on the matter. [8621/25]
100. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 60 to 62 of 6 February 2025, the timeframe in which a declaration signed by the individual concerned must be submitted to Revenue to transfers of pensions to other EU Member States under the Institutions for Occupational Retirement Provision Directive 2016; and if he will make a statement on the matter. [8622/25]
101. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 60 to 62 of 6 February 2025, the number of cases that have been opened by Revenue to examine the potential use of pension transfers both within the EU and other international destinations to circumvent tax either under Irish pension tax legislation or tax avoidance legislation, in tabular form; the number of cases that ha…
102. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 60 to 62 of 6 February 2025, the number of transfers of occupational pensions to other EU jurisdictions under the Institutions for Occupational Retirement Provision II Directive to each EU Member State, in tabular form; and if he will make a statement on the matter. [8624/25]
103. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 60 to 62 of 6 February 2025, the number of applications received by Revenue to transfers to a pension scheme in a country other than the UK or an EU Member State in each year since 2012; the number of approvals provided by Revenue since 2012; and if he will make a statement on the matter. [8625/25]
104. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 46 to 54 of 6 February 2025, the total value of the surcharge collected each year since 2016 under anti-tax avoidance legislation; the total value of the final tax liability determined at the end of tax compliance intervention each year under anti-tax avoidance legislation; and if he will make a statement on the matter. […
66. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 46 to 54 of 6 February 2025; to provide the number of tax avoidance cases that have been timed out or closed as a result of the time limit being reached, in tabular form; and if he will make a statement on the matter. [6747/25]
67. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 46 to 54 of 6 February 2025; to provide the average duration of a tax avoidance case since; and if he will make a statement on the matter. [6748/25]
164. Deputy Pearse Doherty asked the Minister for Finance the number of times a surcharge has been applied each year since 2016 as an additional penalty in the cases of tax-avoidance transactions; and if he will make a statement on the matter. [5259/25]
165. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 60 to 62 of 6 February 2025, to outline, given that declarations are required for transferring a pension within the EU under the IORP II Directive, the number of transfers made to each EU Member State in each year since 2016; and if he will make a statement on the matter. [5260/25]
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]