Written answer
Tax Reliefs
752. Deputy Sorca Clarke asked the Tánaiste and Minister for Finance if his Department and bodies under his aegis maintain a register of gifts, hospitality or other benefits received by public servants; the number of entries recorded on each such register since January 2025; and if he will make a statement on the matter. [61582/26]
Comment on this
I wish to advise the Deputy that there is no register of gifts, hospitality or other benefits in my Department as the Standards in Public Office Commission Information Notice for Office Holders only requires a register to be maintain for gifts in excess of the €650 threshold.
Previous Question No 814 (Ref: www.oireachtas.ie/en/debates/question/2026-07-28/814/?highlight%5B0%5D=58624&highlight%5B1%5D=26) sets out a table of the gifts I have received since being appointed as the Minister for Finance. I can confirm I have received no additional gifts.
The following response has been provided by the Bodies under the Aegis of my Department.
National Treasury Management Agency, Strategic Banking Corporation of Ireland, Home Building Finance Ireland and National Asset Management Agency
The National Treasury Management Agency (“NTMA”) maintains a gifts and hospitality register in respect of NTMA’s staff (approximately 800), including those assigned to the Strategic Banking Corporation of Ireland, Home Building Finance Ireland and the National Asset Management Agency (up to its dissolution) (the “Affiliate Agencies”).
This register forms part of the NTMA’s established requirements regarding the acceptance and recording of gifts and hospitality by staff, to protect the independence and impartiality of decisions made in the discharge of NTMA / Affiliate Agency functions.
Hospitality invitations, including attendance at relevant industry and trade events to support networking, may be accepted if consistent with the Agency’s commercial and market-facing roles. Gifts are generally not permitted, except for occasional gifts of low value. Acceptance of both gifts and hospitality invitations must comply with relevant internal approval requirements.
In terms of numbers recorded, gifts are not commonplace with a total of 7 low value gifts recorded as received by staff assigned to NTMA and its Affiliates in the year to date in 2026, and 10 low value gifts received in 2025.
In the context of hospitality, given the number of mandates and scale of the NTMA and its Affiliates, the number of events recorded including industry and trade networking events was 50 (year to date 2026) and 130 (during 2025), an average at 7 per month (year to date 2026) and 11 per month (2025).
Irish Fiscal Advisory Council
The Irish Fiscal Advisory Council has a Gifts and Hospitality Policy in place which sets out general guidelines in respect of the receipt of, or giving, gifts and/or hospitality.
The policy stipulates that only gifts of a modest value (e.g. diaries, pens, etc.) may be accepted and retained and that any gift of a more significant value should be refused. The Fiscal Council is aware of its obligations regarding the giving of hospitality as set out in 'Circular 25/2000- Official Entertainment' and the circumstances in which the receiving of hospitality may require Disclosures in the annual Statement of Interests by designated directors and designated employees under the Ethics in Public Office Acts 1995 & 2001.
The associated Hospitality and Gifts Register, lists annually any hospitality expenditure included in the Statement of Income and Expenditure set out in the Annual Financial Statements in compliance with the Disclosures required by the Code of Practice for the Governance of State Bodies (2016).
Financial Services and Pensions Ombudsman
The Financial Services and Pensions Ombudsman listed the following entries on their Hospitality and Gifts Register.
Central Bank
The Central Bank does not keep a centralised register of gifts, hospitality or other benefits. Each of the Central Bank’s divisions keeps its own records.
Credit Review
The Credit Review Office (CRS) maintain a register of Gifts and Hospitality a copy of which is provided annually to Department of Finance as part of our annual review.
Since January 2025, the Head of the CRS has attended three events as a guest and where hospitality consisted of a lunch – two SFA events (annual lunch in November 2025 and Business Connects event in February 2026) and one Enterprise Ireland invite to International Women's Day event (lunch and lectures). These were networking events, where the CRS was represented.
Investor Compensation Company DAC
The ICCL maintains a gifts and hospitality register and that there has been one entry made to the register since January 2025.
Tax Appeal Commission
The Tax Appeals Commission does maintain a register of gifts, hospitality or other benefits received by public servants working for the organisation. There has been no requirement to record any entries on it since January 2025 as no public servant has received any gifts, hospitality or other benefits.
Office of the Revenue Commissioners
The Office of the Revenue Commissioners operates a Code of Ethics which is applicable to all staff under which the receipt of gifts and hospitality (or other benefits) are prohibited with the exception of minor hospitality, for example, where tea/coffee is offered during a visit to a customer’s premises. The Civil Service Code of Standards and Behaviour permits gifts of minor value, for examples, diaries, pens, etc. As only minor gifts and minor hospitality are permitted the Office of the Revenue Commissioners does not maintain a register of gifts, hospitality or other benefits received.
Office of the Comptroller and Auditor General
The Office of the Comptroller and Auditor General requires staff to report to designated officials any gifts, accommodation or other benefits accepted. It has received no such reports since January 2025.