Mairéad Farrell (Galway West, Sinn Fein)
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871.To ask the Minister for Health in relation to the National Children’s Hospital; on page four of the 2022 financial statements of the National Paediatric Hospital Development Board under the heading Revenue Penalty Charge, it is mentioned that almost €1 million was as a result of Relevant Contract Tax (details supplied); can he confirm if this penalty charge arose from the misclassification of workers in relation to contracts of/for service; and if he will make a statement on the matter. [25511/24]

Stephen Donnelly (Wicklow, Fianna Fail)
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The National Paediatric Hospital Development Board (NPHDB) has statutory responsibility for planning, designing, building, and equipping the new children's hospital. I have therefore referred your question to the NPHDB for direct reply.