186. Deputy Pearse Doherty asked the Minister for Finance if he is satisfied that the recommendation of the Report of the Interdepartmental Pensions Reform and Taxation Group of 2020, that “the differential treatment of the PRSA for funding purposes should be abolished, employer contributions should not be subject to BIK”, was implemented in whole or in part; his views on whether the manner in which this recommendation was partially implemented in Finance Act 2022 by the then Minister for Finance created an opportunity for aggressive tax planning; and if he will make a statement on the matter. [7401/24]

Summary

186. Deputy Pearse Doherty asked the Minister for Finance if he is satisfied that the recommendation of the Report of the Interdepartmental Pensions Reform and Taxation Group of 2020, that “the differential treatment of the PRSA for funding purposes should be abolished, employer contributions should not be subject to BIK”, was implemented in whole or in part; his views on whether the manner in which this recommendation was partially implemented in Finance Act 2022 by the then Minister for Finance created an opportunity for aggressive tax planning; and if he will make a statement on the matter. [7401/24]

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• Tax Exemptions

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