385. Deputy John Lahart asked the Minister for Finance to explain significant changes in budget 2025 to the tax relief annual contribution limits for PRSAs; if the identification by the Revenue Commissioners be outlined where 125 companies had each transferred at least €100,000 into individual PRSAs to exploit generous tax reliefs, with 17 of these cases involving contributions exceeding €500,000, and some surpassing €1.3 million within a single year; how many of the cases involved non-principal family members with less than one year’s service, and company directors with more than 5 years’ service; and if he will make a statement on the matter. [10744/25]

Summary

385. Deputy John Lahart asked the Minister for Finance to explain significant changes in budget 2025 to the tax relief annual contribution limits for PRSAs; if the identification by the Revenue Commissioners be outlined where 125 companies had each transferred at least €100,000 into individual PRSAs to exploit generous tax reliefs, with 17 of these cases involving contributions exceeding €500,000, and some surpassing €1.3 million within a single year; how many of the cases involved non-principal family members with less than one year’s service, and company directors with more than 5 years’ service; and if he will make a statement on the matter. [10744/25]

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• Tax Reliefs

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