Cormac Devlin (Dún Laoghaire, Fianna Fail)
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325. To ask the Minister for Finance if he will consider introducing a special tax levy on windfall profits accruing to private IPAS centre contracts/operators; and if he will make a statement on the matter. [51445/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The tax system is not the appropriate vehicle for targeted objectives of the nature outlined by the Deputy. The tax system contains rules for the calculation of profits, and tax payable thereon, based on broad Schedules and Cases of income. Any proposal to apply different tax treatment to a sub-set of providers of any service would be contrary to this established approach and could be liable to challenge on a number of grounds.

Furthermore, should such a policy be adopted it could result in negative outcomes for the State, such as an increase in the prices charged for these services or an exit of providers from the market.

The International Protection Accommodation Service (IPAS) provides accommodation to people seeking international protection, and the operation of that system is a matter for my colleague the Minister for Justice, Home Affairs and Migration.