200. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance his response to recent assertions that enhanced reporting requirements introduced in January 2024 are causing small businesses and restaurants to scale back modest staff gestures such as retirement lunches and gifts for special occasions, due to concerns around compliance obligations; and if he will make a statement on the matter. [39655/26]

Summary

200. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance his response to recent assertions that enhanced reporting requirements introduced in January 2024 are causing small businesses and restaurants to scale back modest staff gestures such as retirement lunches and gifts for special occasions, due to concerns around compliance obligations; and if he will make a statement on the matter. [39655/26]

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• Tax Code

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