Pearse Doherty (Donegal, Sinn Fein)
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164. To ask the Minister for Finance the number of times a surcharge has been applied each year since 2016 as an additional penalty in the cases of tax-avoidance transactions; and if he will make a statement on the matter. [5259/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The avoidance surcharge is an additional penalty applied under Section 811C of the Taxes Consolidation Act 1997 to deter taxpayers from engaging in tax avoidance transactions. A tax avoidance surcharge applies where a person seeks to obtain the benefit of any tax advantage which is withdrawn by Section 811C or one of the Specific Anti Avoidance Rules. The surcharge can be up to 30%.

I am advised by Revenue that the following table sets out the number of times the surcharge has been applied since 2016.

Pearse Doherty (Donegal, Sinn Fein)
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165. To ask the Minister for Finance further to Parliamentary Question Nos. 60 to 62 of 6 February 2025, to outline, given that declarations are required for transferring a pension within the EU under the IORP II Directive, the number of transfers made to each EU Member State in each year since 2016; and if he will make a statement on the matter. [5260/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the number of declarations received by Revenue in relation to the transfer of a pension arrangement to each EU Member State in each year since 2016 is in the table below. The number of declarations expressed in the table as less than 10 are to ensure taxpayer confidentiality is not compromised.