Tax Avoidance

454. Deputy Colm Burke asked the Tánaiste and Minister for Finance the action being taken to control the transporting of coal from Northern Ireland to the South, where said coal is being sold for cash without the payment of any tax; and if he will make a statement on the matter. [34174/26]

975. Deputy Paul Lawless asked the Tánaiste and Minister for Finance further to the closure in Budget 2026 of a loophole under the Capital Acquisitions Tax regime that allowed wealthy individuals to transfer life assurance policies to family members without incurring a tax liability, whether the Revenue Commissioners or his Department identified, investigated, or were made aware of any cases in wh…

976. Deputy Paul Lawless asked the Tánaiste and Minister for Finance further to the identification by the Revenue Commissioners as far back as 2023 of a Capital Acquisitions Tax loophole that permitted the tax-free transfer of life assurance policies by assignment to a spouse, child, or other named beneficiary prior to the death of the policyholder, whether any review was conducted specifically to…

977. Deputy Paul Lawless asked the Tánaiste and Minister for Finance further to the decision taken in Budget 2026 to close a Capital Acquisitions Tax loophole that enabled the transfer of life assurance policies without attracting an inheritance or gift tax liability, whether he is satisfied that it was appropriate to amend the law without any public consultation or advance notice to taxpayers, as…

978. Deputy Paul Lawless asked the Tánaiste and Minister for Finance further to Freedom of Information records confirming that the Revenue Commissioners strongly advised against publicising a Capital Acquisitions Tax loophole relating to the assignment of life assurance policies prior to its closure in Budget 2026, whether he can confirm that no information regarding this loophole was disclosed, f…

439. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the rationale for bringing in the deemed disposal rule as an anti avoidance measure in the Finance Act 2006; if there was any evidence of significant levels of tax avoidance regarding Irish funds, investments in life policies and investments in offshore funds prior to 2006; if there has been research carried out by his Depart…

68. Deputy Emer Currie asked the Tánaiste and Minister for Finance to outline in detail his Department’s concerns over possible tax avoidance in the context of the consideration of measures to increase retail investment in Ireland. [10521/26]

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]

46. Deputy Darren O'Rourke asked the Minister for Finance the details of the new proposal of the e-liquid products tax and the way in which he intends to ensure that tax evasion particularly from pop-up vape shops does not occur as a company (details supplied) reported that an illicit market could rise to nearly 60% - €131 million in tax could be lost each year; and the measures he is taking to en…

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 ach…

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 involve…

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…

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 mak…

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 matte…

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 num…

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 statem…

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]