887. Deputy Matt Carthy asked the Minister for Justice, Home Affairs and Migration whether Revenue Commissioners’ tax-compliance information is currently sought or considered when determining whether an applicant for naturalisation satisfies the good-character requirement; the number of applications refused since 2016 arising wholly or partly from tax non-compliance; whether he intends that tax compliance will form part of the revised statutory good-character test; and if he will make a statement on the matter. [65010/26]

The granting of Irish citizenship through naturalisation is governed by the provisions of the Irish Nationality and Citizenship Act 1956, as amended. All applications for a certificate of naturalisation are processed and assessed individually in accordance with the provisions of the Act.

All applicants are required to satisfy the good character criterion under Section 15 of the Irish Nationality and Citizenship Act 1956 as amended. In evaluating whether an applicant satisfies this condition, this Department takes into account a wide range of factors including any criminal offences and the applicant’s immigration history. Officials undertake robust and comprehensive national and international checks on applications, including the Garda e-vetting process and any other vetting processes deemed necessary. A conviction for tax related matters will be captured in an eVetting return.

Should any relevant information be reported to my Department it will be associated to that person's naturalisation application.