I propose to take Questions Nos. 45 and 84 together.
I am advised by Revenue that, notwithstanding any obligations imposed on the Revenue Commissioners under section 851A of the Taxes Consolidation Act 1997 or any other enactment relating to the confidentiality of taxpayer information, section 28 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 requires that the names and addresses of all employers to whom a temporary wage subsidy has been paid will be published by Revenue on its website.
Revenue further advise me that it will publish the required information when the temporary wage subsidy scheme has ended. In the interest of fairness to all employers participating in the scheme, Revenue will not be commenting on whether any particular employer has availed of the scheme until the scheme has ended.