404. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance to clarify, based on an article published in (details supplied) on 16 January 2026, in relation to the capital acquisitions tax treatment of life assurance policies loophole mentioned in this article, the number of clear-cut avoidance cases which Revenue have identified to date; if these transactions fall under the Revenue's Mandatory Disclosure Regime; if any mandatory disclosures were made; if any civil penalties have been sought or applied, and if so, the total amount.; and if he will make a statement on the matter. [9672/26]

Summary

404. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance to clarify, based on an article published in (details supplied) on 16 January 2026, in relation to the capital acquisitions tax treatment of life assurance policies loophole mentioned in this article, the number of clear-cut avoidance cases which Revenue have identified to date; if these transactions fall under the Revenue's Mandatory Disclosure Regime; if any mandatory disclosures were made; if any civil penalties have been sought or applied, and if so, the total amount.; and if he will make a statement on the matter. [9672/26]

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• Insurance Industry

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