674. Deputy Ken O'Flynn asked the Minister for Enterprise, Tourism and Employment if his Department intends to conduct a review of the Payment of Wages (Amendment) (Tips and Gratuities) Act 2022, with particular regard to its effectiveness in protecting low-paid hospitality workers; if he has engaged with the Minister for Finance regarding the taxation of tips under the current legislation; if he will examine the feasibility of introducing a statutory exemption from taxation on genuine customer gratuities; and if he will make a statement on the matter. [44920/25]

Summary

674. Deputy Ken O'Flynn asked the Minister for Enterprise, Tourism and Employment if his Department intends to conduct a review of the Payment of Wages (Amendment) (Tips and Gratuities) Act 2022, with particular regard to its effectiveness in protecting low-paid hospitality workers; if he has engaged with the Minister for Finance regarding the taxation of tips under the current legislation; if he will examine the feasibility of introducing a statutory exemption from taxation on genuine customer gratuities; and if he will make a statement on the matter. [44920/25]

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