425. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance whether any estimate, internal model or fiscal impact analysis was prepared by the Revenue Commissioners or his Department regarding the cost to the Exchequer of limiting Karshan-related liabilities to the years 2024–2025, instead of applying the Supreme Court judgment retrospectively; if no such estimate was prepared, to explain if the Government considered that this limitation confers a selective fiscal advantage on participating employers; and if he will make a statement on the matter. [10141/26]

Summary

425. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance whether any estimate, internal model or fiscal impact analysis was prepared by the Revenue Commissioners or his Department regarding the cost to the Exchequer of limiting Karshan-related liabilities to the years 2024–2025, instead of applying the Supreme Court judgment retrospectively; if no such estimate was prepared, to explain if the Government considered that this limitation confers a selective fiscal advantage on participating employers; and if he will make a statement on the matter. [10141/26]

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