Paul Donnelly (Dublin West, Sinn Fein)
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305. To ask the Minister for Finance whether the Revenue Commissioners plan to have a webchat system on their website for members of the public to inquire about PAYE and other issues. [33975/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Revenue currently operates automated chatbot technology on the Revenue Online Services Technical Helpdesk to assist taxpayers to resolve common technical issues. In Quarter 3 of 2025, Revenue will also launch on its website an AI assisted chatbot to allow taxpayers query its Tax and Duty Manuals for guidance on issues.

Revenue has informed me that it has previously piloted webchat on several services, including the Employer Helpline and the Local Property Tax helpline. However, I am advised that Revenue has no immediate plans to launch a webchat or chatbot service for its PAYE service.

Revenue has confirmed to me that it will keep abreast of developments in the webchat, chatbot and Artificial Intelligence (AI) technologies domains. As these technologies evolve and cognisant of the recently launched ‘Guidelines for the Responsible use of AI in the Public Sector’, Revenue has advised me that it may offer a webchat service to a broader range of channels in the future.

Séamus McGrath (Cork South-Central, Fianna Fail)
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306. To ask the Minister for Finance the average time taken to process claims and issue refunds to applicants under the employment and incentive investment scheme; and when refunds were made on average relating to applications in 2023 and 2024. [34057/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Employment Investment Incentive (EII), is provided for under Part 16 of the Taxes Consolidation Act 1997. The relief helps to provide SMEs and start-ups with alternative funding sources.

I am advised by Revenue that taxpayers may be entitled to tax relief under the EII for qualifying investments, subject to meeting the various requirements and conditions as set out on the Revenue website at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-16/16-00-02.pdf.

I am advised by Revenue that there is no dedicated EII return or application that needs to be made in order to claim this tax relief. Taxpayers claim eligible relief on their Form 11 or Form 12 tax return, alongside claiming other deductions, reliefs or tax credits that they may be entitled to. These tax returns are processed in the normal way and the taxpayer is notified in due course of any overpayment or underpayment of tax that arises.

I am advised by Revenue that the average time to process Form 12 tax returns for 2024 and issue a statement of liability to the taxpayer is approximately 3 days. I am further advised that the average processing time for the self-assessed Form 11 is one working day.

John Paul O'Shea (Cork North-West, Fine Gael)
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307. To ask the Minister for Finance the average turnaround time for processing tax refunds under the employment and incentive investment scheme 2024; and if he will make a statement on the matter. [34065/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Employment Investment Incentive (EII), is provided for under Part 16 of the Taxes Consolidation Act 1997. The relief helps to provide SMEs and start-ups with alternative funding sources.

I am advised by Revenue that taxpayers may be entitled to tax relief under the EII for qualifying investments, subject to meeting the various requirements and conditions as set out on the Revenue website at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-16/16-00-02.pdf.

I am advised by Revenue that there is no dedicated EII return or application that needs to be made in order to claim this tax relief. Taxpayers claim eligible relief on their Form 11 or Form 12 tax return, alongside claiming other deductions, reliefs or tax credits that they may be entitled to. These tax returns are processed in the normal way and the taxpayer is notified in due course of any overpayment or underpayment of tax that arises.

I am advised by Revenue that the average time to process Form 12 tax returns for 2024 and issue a statement of liability to the taxpayer is approximately 3 days. I am further advised that the average processing time for the self-assessed Form 11 is one working day.