Cormac Devlin (Dún Laoghaire, Fianna Fail)
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54. To ask the Minister for Finance to detail any EU legislation required to be transposed into Irish law and awaiting referral to an Oireachtas committee from his Department; and if he will make a statement on the matter. [10221/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The instruments transposing EU law are referred to the Oireachtas Committee on Finance, Public Expenditure and reform and An Taoiseach in two main circumstances. If a transposition is being effected by means of primary legislation the bill is referred to the relevant Committee for pre-legislative scrutiny and for Committee stage in the same way as any other bill.

However, most transpositions are not effected by primary legislation but rather by means of a statutory instrument made pursuant to the European Communities Act 1972. The Department of Foreign Affairs will periodically agree a list with the Seanad Select Committee on Scrutiny of EU-related Statutory Instruments and send it to Departments requesting information notes and draft Statutory instruments for review. That Seanad Committee will refer issues of detail to the relevant Committee, in the case of this Department this will be the Oireachtas Committee on Finance, Public Expenditure and reform and An Taoiseach.

Only a selection of Statutory instruments transposing EU legislation will be referred in that manner. There are currently no such statutory instruments where a referral to the Oireachtas Committee on Finance, Public Expenditure and reform and An Taoiseach has been requested which are awaiting referral.