Jennifer Carroll MacNeill (Dún Laoghaire, Fine Gael) | Oireachtas source

I thank the Senator for highlighting that, given it was agreed to in the 2022 Act, as he said.I have confirmed with my officials that Revenue continues to work on it. It is a priority for the Department of Finance that it is active. Officials have been in touch with Revenue in the last week or so to make sure that is so. The Department of Finance is keen that it be implemented shortly by Revenue.