Ken O'Flynn (Cork North-Central, Independent Ireland Party)
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499. To ask the Minister for Finance if the Revenue Commissioners are currently processing an increased number of insolvency-related filings in the hospitality sector; and to provide the number of such filings received in Q2 2025 compared to the same period in 2024. [44892/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that, when comparing Q2 2025 to Q2 2024, there has not been a significant increase in the number of insolvency-related filings in the hospitality sector . A table of the Q2 data is given below:

• Liquidations include Court Liquidations and Creditors Voluntary Liquidations that relate to Revenue data only concerning Revenue debt where Revenue is a creditor.
• The hospitality-related data is presented according to the taxpayer’s primary economic activity classification (NACE code). The sectoral breakdown cannot be taken as the exact amount as a number of traders will operate across multiple economic sectors.