Pearse Doherty (Donegal, Sinn Fein)
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260. To ask the Minister for Finance if consideration has been given to increasing regulation of tax advisors; and if he will make a statement on the matter. [13198/25]

Pearse Doherty (Donegal, Sinn Fein)
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261. To ask the Minister for Finance the estimated share of tax advisors operating outside of professional body oversight; and if he will make a statement on the matter. [13199/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 260 and 261 together.

I am advised by Revenue that any person properly authorised by a taxpayer to do so can act as an intermediary on behalf of that taxpayer, i.e. make returns on that person’s behalf or make representations on their behalf to Revenue.

Revenue require that a taxpayer provide written confirmation of any such authorisation and has recently introduced a new process to protect taxpayers by requiring them to confirm these authorisations to Revenue via its online services.

Revenue’s intermediary registration process does not capture details of any membership of professional bodies that may be held by persons appointed by taxpayers to act on their behalf. Therefore, Revenue has no data from which to provide the information requested by the Deputy.

I am advised by Revenue that it has no role in the training or approval of persons acting as tax intermediaries or advisors. I am further advised that Revenue has no statutory role or responsibility in regulating tax advisors and has no statutory mandate to regulate those who hold themselves out as tax advisors.

Revenue has published guidelines for agents or advisors acting on behalf of taxpayers in its Tax and Duty Manual (TDM) Part 37-00-04b (which can be found at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-37/37-00-04b.pdf).

The TDM sets out that it issues a ‘Tax Agent Identification Number’ (TAIN) to agents and advisors to enable them to engage with Revenue on behalf of clients. The use of a TAIN gives agents access to functionality in ROS, including enabling practitioners to file returns, make payments, submit notifications or applications and submit enquiries on behalf of their clients. However, the granting of a TAIN does not constitute approval or an endorsement by Revenue of an entity’s conduct or competency as a tax advisor.

Revenue is currently revising this TDM to provide greater clarity on its expectations for TAIN holders. The updated guidelines will set out in more detail how Revenue will address non-compliance with the TDM through its Agent Assurance Programme, and the actions Revenue may take where expectations are not met. This includes the removal of a TAIN in certain cases.

Additionally, Revenue has recently revised the process whereby agents for PAYE clients were authorised to receive refunds directly from Revenue on behalf of their clients (known as the PAYE A2 facility). The authorisation form for the PAYE A2 facility was withdrawn with effect from 1 January 2025 for any new clients who sign up to an agent. For existing clients, the PAYE A2 facility will be withdrawn before 31 December 2025. This change means that where a refund or repayment of Income Tax or USC is due to a taxpayer it will be paid directly to the taxpayer and not to their authorised agent. This change does not impact an agent's ability to access their client's Revenue record or provide services in respect of same. This change was made in the best interest of taxpayers, to ensure that taxpayers themselves receive the tax refund due to them, directly from Revenue.