Mairéad Farrell (Galway West, Sinn Fein)
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308. To ask the Minister for Finance the number of companies with section 110 of the Taxes Consolidation Act 1997 status in each of the years 2016 to 2019 and to date in 2020, in tabular form. [19612/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that, as there is no legislative requirement for a company to notify the Revenue Commissioners when it ceases to be a section 110 company, it is not possible in the time available to physically determine the total number of such companies in each of the years specified.  However, the following information is available in respect of the number of Section 110 notifications received in each of the years 2016 to 2019 and to date in the year 2020:  

*as at 27.07.2020