Michael Healy-Rae (Kerry South, Independent)
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999. To ask the Minister for Justice and Equality the reason An Garda Siochana had to pay over €12 million to the Revenue Commissioners and if he will provide details of this issue; and if he will make a statement on the matter. [36935/13]

Alan Shatter (Dublin South, Fine Gael)
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The situation referred to by the Deputy arose in 2011 and it was concerned with the finalisation of a taxation issue on a small number of Garda allowances. Following a determination by the Revenue Commissioners, it transpired that the allowances in question should have been subject to PAYE, PRSI and other relevant deductions. The payment made to the Revenue Commissioners was a circular one and the funding in question reverted immediately to the Exchequer.