Pearse Doherty (Donegal, Sinn Fein)
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254. To ask the Minister for Finance if the Revenue Commissioners have ever declined to approve any pension transfer overseas on the grounds of tax avoidance or any other reason; and if he will make a statement on the matter. [13162/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Revenue approval is required in advance of transfers to a pension scheme in a country other than the UK or an EU Member State. If the transfer is to a country outside the EU (other than the UK) a transfer may not be made to a country other than the one in which the member is currently employed.

I am advised by Revenue that due to the small number (less than 10) of applications for pension transfers overseas declined in the last three years and Revenue’s obligation to maintain the confidentiality of taxpayer information, specific quantitative information in relation to these applications cannot be provided.

I am advised, however, that where appropriate Revenue has declined to approve pension transfers overseas. The principal basis on which Revenue has refused to approve an application for the transfer of a pension arrangement overseas is that the scheme member was not employed in the country of the proposed transfer.