Aidan Farrelly (Kildare North, Social Democrats)
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235. To ask the Taoiseach and Minister for Defence 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. [58453/25]

Simon Harris (Wicklow, Fine Gael)
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My Department has made the following tax settlements with the Revenue Commissioners in the past five years to date.

In 2021, a payment of €74,079 was made to the Revenue Commissioners for benefit-in-kind in relation to statutory public hospital charges for the dependents of enlisted members of the Permanent Defence Forces in 2020. This was disclosed in the notes to the 2020 Appropriation Accounts for Vote 36 Defence.

In 2024 a settlement was agreed with the Revenue Commissioners for benefit-in-kind in relation to statutory public hospital charges for the dependents of enlisted members of the Permanent Defence Force, covering the period from January 2021 to June 2024. The total amount paid was €355,270 (including interest of €38,101 and penalties of €95,786). This was fully disclosed in the recently published 2024 Appropriation Accounts for Vote 36 Defence.

In 2025 an additional amount of €22,559 (including interest of €5,194 but no penalties) was paid covering the final period July 2024 to Jan 2025 to close off this benefit-in-kind issue.

A fully vouched refund process is now in place which ensures full adherence to all relevant tax compliance obligations.

There are three bodies under the aegis of my Department; the Army Pensions Board, the Ombudsman for the Defence Forces and the External Oversight Body of the Defence Forces (EOB), which was placed on a Statutory basis on 1 December 2024.

I can confirm that no body under the aegis of my Department has made a settlement with the Revenue Commissioners in the past five years to date.