Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation
Dail Éireann — 2026-02-05
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Simon Harris (FG), Wicklow

I thank Deputy Bacik for raising this. Of course I am aware of it. I would appreciate further engagement with her on it. It will probably require longer engagement than we have here today. As she said, it arises from the Supreme Court judgment of October 2023 in the case of Revenue Commissioners v. Karshan (Midlands) t/a Domino’s Pizza Limited. There has been a period of time since then. It goes without saying that Revenue is independent of me, as it should be, in relation to how it applies tax law in Ireland. Obviously, it cannot ignore the Supreme Court judgment and I cannot interfere with its application of the judgment. However, I have heard directly from some of the sectors that have expressed concern about this. To be truthful, the immediate solution does not seem apparent but I am happy to have engagement on this. Revenue would make the point that it has engaged extensively, set out criteria and so on but I would welcome further engagement.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2026-02-05/debate/main
Retrieved: 2026-08-14T04:54:36+00:00
Sitting date: 2026-02-05