The Department of Finance makes no payment directly to any trade union. Any funding or contribution made prior to the establishment of the Department of Public Expenditure and Reform will be covered in the response being provided by that Department. The Office of the Revenue Commissioners does not pay or supply funding directly or indirectly to trade unions or related bodies or causes. However for a number of years, a small number of staff in the Office of the Revenue Commissioners have worked without recoupment of their salary, in a liaison capacity between Revenue management and four Revenue trade unions dealing with Industrial Relations, Human Resource Management and change management matters relating to Revenue staff.