Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I will give the Senator all the detail I have available and we can engage further between now and Report Stage. My understanding is that these guidelines are from 2014. The Commission has made it clear Ireland needs to make sure it is in compliance with them and we do not want to jeopardise the scheme. I also understand that the action needed to be taken by the Minister requires reference in tax law to the existence of the guidelines and, therefore, the Minister did not need to sign a statutory instrument.

I am not aware of a discussion by an Oireachtas committee. I do not have that knowledge.