Gerald Nash (Louth, Labour)
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96. To ask the Minister for Finance if he will provide details on the policy approach that the Revenue Commissioner takes to the resolution and repayment of outstanding tax or VAT liabilities of firms arising for companies adversely impacted by the energy cost crisis since 2022, in the context of court-appointed examinership processes; and if he will make a statement on the matter. [8334/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Revenue’s clear policy objective is to engage positively with insolvent companies who enter the examinership process, where possible. Revenue is committed to being a constructive participant in such cases.

Revenue is a notice party to all applications for examinerships. The Courts rely on Revenue’s opinion, not just to protect tax liabilities but also to protect other creditors. On that basis, Revenue conducts a full review of each company’s compliance history and this will determine Revenue’s approach to the application for examinership. Areas reviewed by Revenue include:

• The liability owing to Revenue.
• Have returns been filed and paid on time.
• How long has the company been trading and the length of time it has been insolvent.
• Other directorships of the directors and the compliance of those companies.
• Companies Registration Office (CRO) documents.
• The level of meaningful engagement with the Collector-Generals office, noting the number of times the company has been referred for enforcement.
• The Independent Expert’s Report.

• The company must have a reasonable prospect of survival as a going concern.
• The petitioning party must demonstrate that the ex-parte application is made in the utmost good faith.
• The main purpose of the examinership cannot be for the avoidance of tax.