Alice-Mary Higgins (Independent) | Oireachtas source

I thank the Revenue Commissioners. There are a number of areas I want to ask about. I will do so in several sets of questions. My first question is on farming incomes and PRSI. Since 2014 there has been the option for PRSI payments in respect of spouses working on family farms. Are there figures to indicate the level to which this has been taken up? Previous to this, PRSI stamps could only be paid to someone farming themselves. Since 2014 there has been the option for PRSI stamps to be paid for a spouse or family member working on a family farm. What is the level of take-up on this? The €5,000 independent income requirement is a bar for the self-employed. Is this acting as an obstacle to taking up the scheme?

My next question relates to some of the issues being discussed on effective tax rates from the OECD. Looking globally at minimum effective tax rates is important. On a national level, the most recent figures we have on the operation and analysis of the minimum effective tax rate for higher earners are from 2019. Are there plans for a renewed analysis on how Ireland's minimum effective tax rates for higher earners scheme is operating? I will come back with my next set of questions.