Pearse Doherty (Donegal, Sinn Fein)
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47. To ask the Minister for Finance when Revenue first became aware it had not received the correct amount of chargeable excess tax and withholding tax from senior civil servants; and if he will make a statement on the matter. [33009/25]

Pearse Doherty (Donegal, Sinn Fein)
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48. To ask the Minister for Finance if there are any limitation on the ability of Revenue to clawback chargeable excess tax and withholding tax from the 30 cases if underpayment occurred more than four years ago; and if he will make a statement on the matter. [33011/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 47 and 48 together.

I am advised by Revenue it is precluded from commenting on interactions with specific individuals, businesses or entities because of its obligations under section 851A of the Taxes Consolidation Act 1997 (TCA), to maintain the confidentiality of taxpayer information.

I am further advised by Revenue that section 787R(2) TCA provides that the administrator of a pension arrangement and the individual who has a “chargeable excess” (i.e. that part of a pension fund in excess of the Standard Fund Threshold, which is currently €2 million) are jointly and severally liable to pay the Chargeable Excess Tax (CET) due. Similarly, section 790AA(4) TCA provides that the administrator of a pension arrangement and an individual who receives a lump sum in excess of the tax-free amount (currently €200,000) are jointly and severally liable to pay the tax due.

Section 787S(4) TCA allows a Revenue officer to make an assessment on a liable person for underpaid CET and section 790AA(10) TCA allows a Revenue officer to make an assessment on a liable person for underpaid excess lump sum tax.

Section 959Z TCA provides that Revenue generally has four years from the end of the tax year or year of assessment in which a return is submitted to make enquiries into a return, and sections 959AA and 959AB TCA provide four-year time limits for making or amending assessments on chargeable persons and non-chargeable persons respectively. However, a Revenue officer can make enquiries and make or amend assessments outside those four-year periods in certain circumstances, including where a return has not been submitted.