Written answers
Wednesday, 21 February 2024
Department of Finance
Tax Avoidance
Pearse Doherty (Donegal, Sinn Fein)
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64. To ask the Minister for Finance if he or his Department have received any correspondence from the Revenue Commissioners or any other body regarding section 22 of the Finance Act 2022 and the opportunity it creates for aggressive tax planning; and if he will make a statement on the matter. [8341/24]
Michael McGrath (Cork South Central, Fianna Fail)
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I am not aware of any correspondence to me or my Department from Revenue or any other body on the specific topic identified by the Deputy since the passage of Finance Act.
There was of course the normal engagement with Revenue in relation to the preparation of material regarding this section for use during the passage of Finance Act 2022 through the Houses of the Oireachtas. In addition there was correspondence relating to the preparation of a note circulated to the FINPERT Committee at Committee Stage regarding the tax treatment of contributions to occupational pension schemes and Personal Retirement Savings Accounts.
A request for a copy of this note was also received through the Press Office.
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