Seán Sherlock (Cork East, Labour)
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130. To ask the Minister for Finance if the employees at the Revenue Commissioners are considered an essential service to allow parents to avail of childcare. [8199/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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Revenue carries out essential services in the areas of Public Administration and Border Control, including functions such as facilitating operations at Ports and Airports and facilitating traders involved in imports and exports. I am advised by Revenue that certain categories of its employees meet the essential worker definition set out in the Government’s ‘Resilience and Recovery 2020-2021: Plan for Living with COVID-19’. The list can be found on the gov.ie website: .