415. Deputy Mairéad Farrell asked the Minister for Social Protection further to Parliamentary Question No. 760 of 10 February 2026, if any internal briefing notes, guidance documents, policy papers, emails, memoranda or tracking systems exist within his Department concerning the enforcement, monitoring or recovery of retrospective PRSI liabilities arising from Scope decisions (details supplied); whether any records exist documenting engagement with the Revenue Commissioners regarding the operational interaction between Scope determinations and the Karshan Disclosure Opportunity; if such records exist, whether he will reconcile their existence with FOI-2026-28668, which stated that no such records exist; if no such records exist, to explain how full-period enforcement and tracking of PRSI liabilities is operationalised in practice; and if he will make a statement on the matter. [17986/26]

Summary

415. Deputy Mairéad Farrell asked the Minister for Social Protection further to Parliamentary Question No. 760 of 10 February 2026, if any internal briefing notes, guidance documents, policy papers, emails, memoranda or tracking systems exist within his Department concerning the enforcement, monitoring or recovery of retrospective PRSI liabilities arising from Scope decisions (details supplied); whether any records exist documenting engagement with the Revenue Commissioners regarding the operational interaction between Scope determinations and the Karshan Disclosure Opportunity; if such records exist, whether he will reconcile their existence with FOI-2026-28668, which stated that no such records exist; if no such records exist, to explain how full-period enforcement and tracking of PRSI liabilities is operationalised in practice; and if he will make a statement on the matter. [17986/26]

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