Aidan Farrelly (Kildare North, Social Democrats)
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1284. To ask the Tánaiste and Minister for Justice and Equality if his Department and bodies under his aegis have made tax settlements with the Revenue Commissioners in the past five years to date; and if so, the amount in each case. [58461/25]

Jim O'Callaghan (Dublin Bay South, Fianna Fail)
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In January 2018, operational responsibility for the Dublin Coroner’s Office transferred from Dublin City Council to my Department. This transfer of responsibility included payment of Coroners fees. I am informed that, in 2022, following engagement with Revenue, it was deemed that the coroners had been incorrectly classified for the purposes of PRSI and a re-classification was applied. This resulted in a liability, the majority of which was settled in 2022. In 2024, following a Revenue recalculation of the 2022 payment, a residual and final amount was paid. The details of this settlement are provided in the table below.

The Garda authorities have informed me that in 2023, An Garda Síochána made an Unprompted Qualifying Disclosure in relation to underpayment of Employers PAYE/PRSI to Revenue, following an internal audit and subsequent review, totalling €7.4m. I am informed that this issue was disclosed in the 2023 Appropriation Account and related to matters including locomotion allowance, provision of official accommodation, overnight subsistence and state visits.

In November 2024, Revenue commenced a Level 2 Audit for the period of the disclosure (2021 and 2022), which concluded in July 2025. An Garda Síochána are currently liaising with Revenue in respect of the findings.