Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy may be aware, as set out in Section 101 of the Minister and Secretaries (Amendment) Act 2011, it has long been established that Revenue is independent in relation to the exercise of its operational activities. As such, I have no power to instruct Revenue on matters relating to those functions.

However, I am advised by Revenue that they offer a range of easy-to-use online payment methods for both Revenue Online Services (ROS) and My Account customers which include: Recurring and once-off Debit Instructions from a customer’s nominated bank account;

• Direct Debit Instructions to enable monthly payments;
• Card payment using consumer debit and credit cards.

Up to end-October 2025, Revenue processed 11.8 million tax payments to the value of €118 billion. Revenue absorbs the processing costs of all payments, including card payments, on behalf of the customer and pays for these costs through Voted expenditure from the Exchequer.

Given the volume of payments and associated processing costs, it is incumbent on Revenue to ensure that value for money is achieved for the Exchequer spend. The processing costs associated with card payments, particularly costs associated with commercial debit and credit cards, incur a disproportionate cost on the Exchequer relative to the other online payment options offered by Revenue. Processing costs for card payments are based on a percentage of the card payment value, which varies substantially according to the type of debit or credit card used. This differs from other online payment options offered by Revenue whereby there is a fixed cost per payment transaction regardless of payment value.

In 2025 to date, over 75% of all payment processing costs incurred by Revenue are attributable to card payments submitted through Revenue’s online channels and through our dedicated card payment service. It is in this context and as part of Revenue’s continuous review of expenditure that Revenue decided to discontinue the acceptance of commercial debit cards for tax payments. This follows on from the decision in October 2023 to discontinue the acceptance of commercial credit cards for tax payments. Revenue continues to accept consumer debit and credit cards and the majority of taxpayers making card payments are using consumer debit and credit cards.

Revenue operates a dedicated card payment service to support customers who may be exempt from the requirement to file and pay online and who wish to make their tax payments by consumer debit or credit card. The majority of Revenue’s customers, however, are obliged to engage with Revenue online and to file tax returns and pay tax liabilities online as per Section 917EA of the Taxes Consolidation Act 1997, as provided for in Finance Act 2003. This is part of Revenue’s strategy to use electronic channels as the normal way of conducting tax business.

Finally, it is important to note that where a taxpayer may be experiencing payment difficulties of a temporary nature, Revenue’s advice is to engage at the earliest opportunity to discuss the payment difficulty and, where necessary, agree a mutually agreeable solution that will enable a good compliance record to remain on track. Revenue has a proven track record in agreeing flexible payment arrangements that take account of the financial circumstances of each taxpayer and their capacity to pay at any particular time.