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101 records in IE in 2025

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Records

Question· writtenPQ 292asked

292. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has reviewed the adequacy of the State's fiscal buffers, including the National Reserve Fund, in light of the contingent exposures raised in the report; and to state whether additional provisioning will be considered. [64798/25]

Ireland · Dáil Éireann · 20 November 2025

292. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has reviewed the adequacy of the State's fiscal buffers, including the National Reserve Fund, in light of the contingent exposures raised in the report; and to state whether additional provisioning will be considered. [64798/25]

Question· writtenPQ 287asked

287. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether a fiscal-risk note, or internal briefing, was prepared by his Department following the publication of the report Hidden Credit Lines The Largest Fraud Anywhere Ever; and if so, whether he intends to publish that analysis. [64793/25]

Ireland · Dáil Éireann · 20 November 2025

287. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether a fiscal-risk note, or internal briefing, was prepared by his Department following the publication of the report Hidden Credit Lines The Largest Fraud Anywhere Ever; and if so, whether he intends to publish that analysis. [64793/25]

Question· writtenPQ 284asked

284. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the Department's most recent assessment of the fiscal risk to the State arising from hidden or off-balance-sheet credit-line exposures held by regulated institutions; to detail the models used to calculate that risk; and to confirm whether updated risk estimates will be provided to the Oireachtas on a scheduled basis. [64790/25]

Ireland · Dáil Éireann · 20 November 2025

284. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the Department's most recent assessment of the fiscal risk to the State arising from hidden or off-balance-sheet credit-line exposures held by regulated institutions; to detail the models used to calculate that risk; and to confirm whether updated risk estimates will be provided to the Oireachtas on a scheduled basis. [64790/25]

Question· writtenPQ 279asked

279. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Department has conducted any analysis of the potential fiscal impact on the State should hidden credit-line exposures materialise during a market-stress event; and to outline the scenarios modelled, the estimated scale of risk, and whether these findings have been shared with the Oireachtas Committee on Finance. [64781/25]

Ireland · Dáil Éireann · 20 November 2025

279. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Department has conducted any analysis of the potential fiscal impact on the State should hidden credit-line exposures materialise during a market-stress event; and to outline the scenarios modelled, the estimated scale of risk, and whether these findings have been shared with the Oireachtas Committee on Finance. [64781/25]

Question· writtenPQ 366asked

366. Deputy Ken O'Flynn asked the Minister for Finance if his Department has conducted stress-testing or scenario analysis to assess Ireland's exposure to a potential economic downturn in 2026 and 2027; whether fiscal contingency plans are in place to mitigate same; and if he will make a statement on the matter. [63588/25]

Ireland · Dáil Éireann · 18 November 2025

366. Deputy Ken O'Flynn asked the Minister for Finance if his Department has conducted stress-testing or scenario analysis to assess Ireland's exposure to a potential economic downturn in 2026 and 2027; whether fiscal contingency plans are in place to mitigate same; and if he will make a statement on the matter. [63588/25]

Question· writtenPQ 362asked

362. Deputy Emer Currie asked the Minister for Finance whether his Department has carried out, or plans to carry out, an assessment of the potential implications for the tobacco market arising from the proposed tax equalisation measures under the revised EU Tobacco Taxation Directive, particularly where higher excise rates may increase the price of roll-your-own (RYO) tobacco and fuel increases in the already high-level of smuggling and illicit trade in RYO tobacco; and if he will make a statement on the matter. [63459/25]

Ireland · Dáil Éireann · 18 November 2025

362. Deputy Emer Currie asked the Minister for Finance whether his Department has carried out, or plans to carry out, an assessment of the potential implications for the tobacco market arising from the proposed tax equalisation measures under the revised EU Tobacco Taxation Directive, particularly where higher excise rates may increase the price of roll-your-own (RYO) tobacco and fuel increases in the already high-level of smuggling and illicit trade in RYO tobacco; and if he will make a statement on the matter. [63459/25]

Question· writtenPQ 166asked

166. Deputy Ken O'Flynn asked the Tánaiste and Minister for Foreign Affairs and Trade with Ireland participating in the EU-CELAC Summit of 9-10 November, and the forthcoming EU Council agenda of 10-23 November, covering key issues such as energy taxation, customs-duty relief and EU-UK relations, how the Government will ensure that Ireland’s export- and energy-intensive sectors are protected, that duties or taxes do not disadvantage Irish firms and that Ireland’s voice is amplified within the Danish presidency to secure favourable terms for our economy. [62577/25]

Ireland · Dáil Éireann · 13 November 2025

166. Deputy Ken O'Flynn asked the Tánaiste and Minister for Foreign Affairs and Trade with Ireland participating in the EU-CELAC Summit of 9-10 November, and the forthcoming EU Council agenda of 10-23 November, covering key issues such as energy taxation, customs-duty relief and EU-UK relations, how the Government will ensure that Ireland’s export- and energy-intensive sectors are protected, that duties or taxes do not disadvantage Irish firms and that Ireland’s voice is amplified within the Danish presidency to secure favourable terms for our economy. [62577/25]

Question· writtenPQ 722asked

722. Deputy Ken O'Flynn asked the Minister for Justice, Home Affairs and Migration if he is aware of the IZA Institute of Labor Economics study (details supplied); if a comparable study has been conducted or commissioned in Ireland to assess the long-term fiscal impact of asylum seekers and family reunification migration; if not, whether his Department, in collaboration with the Department of Finance or the Central Statistics Office, plans to produce or commission similar analysis based on Irish data; and if he will make a statement on the matter. [61168/25]

Ireland · Dáil Éireann · 12 November 2025

722. Deputy Ken O'Flynn asked the Minister for Justice, Home Affairs and Migration if he is aware of the IZA Institute of Labor Economics study (details supplied); if a comparable study has been conducted or commissioned in Ireland to assess the long-term fiscal impact of asylum seekers and family reunification migration; if not, whether his Department, in collaboration with the Department of Finance or the Central Statistics Office, plans to produce or commission similar analysis based on Irish data; and if he will make a statement on the matter. [61168/25]

Question· writtenPQ 492asked

492. Deputy Albert Dolan asked the Minister for Education and Youth if crossdepartmental analysis has been conducted comparing the cost of teacher education with retention and attrition rates; and if there is an estimate of the fiscal impact of teacher emigration. [61193/25]

Ireland · Dáil Éireann · 12 November 2025

492. Deputy Albert Dolan asked the Minister for Education and Youth if crossdepartmental analysis has been conducted comparing the cost of teacher education with retention and attrition rates; and if there is an estimate of the fiscal impact of teacher emigration. [61193/25]

Question· writtenPQ 434asked

434. Deputy Albert Dolan asked the Minister for Enterprise, Tourism and Employment the total administrative and employer cost of processing employment permits and associated recruitment of overseas workers in each of the past five years; and to compare this to the estimated fiscal loss associated with graduate emigration. [60961/25]

Ireland · Dáil Éireann · 12 November 2025

434. Deputy Albert Dolan asked the Minister for Enterprise, Tourism and Employment the total administrative and employer cost of processing employment permits and associated recruitment of overseas workers in each of the past five years; and to compare this to the estimated fiscal loss associated with graduate emigration. [60961/25]

Question· writtenPQ 384asked

384. Deputy Albert Dolan asked the Minister for Finance if his Department or the Revenue Commissioners has estimated the net fiscal impact of international protection applicants with labour-market access (taxes and PRSI paid minus direct Exchequer costs) from 2022 to date in 2025; if so, to publish the model structure, assumptions (employment rates, earnings, benefit take-up), and results; and if not, whether such an estimate will be produced to inform policy. [61177/25]

Ireland · Dáil Éireann · 12 November 2025

384. Deputy Albert Dolan asked the Minister for Finance if his Department or the Revenue Commissioners has estimated the net fiscal impact of international protection applicants with labour-market access (taxes and PRSI paid minus direct Exchequer costs) from 2022 to date in 2025; if so, to publish the model structure, assumptions (employment rates, earnings, benefit take-up), and results; and if not, whether such an estimate will be produced to inform policy. [61177/25]

Question· writtenPQ 375asked

375. Deputy Albert Dolan asked the Minister for Finance if his Department has conducted or commissioned any analysis of the fiscal impact of graduate emigration comparing the cost of education investment to the lost tax revenue from emigrants who do not return; and if so, to provide copies or summaries of such analysis. [60960/25]

Ireland · Dáil Éireann · 12 November 2025

375. Deputy Albert Dolan asked the Minister for Finance if his Department has conducted or commissioned any analysis of the fiscal impact of graduate emigration comparing the cost of education investment to the lost tax revenue from emigrants who do not return; and if so, to provide copies or summaries of such analysis. [60960/25]

Question· writtenPQ 91asked

91. Deputy Ken O'Flynn asked the Minister for Finance given the recent completion of the State’s investment recovery in AIBGroup €390million returned, the final accounting position on the bank bailout including all direct and contingent costs; the amount of the funds that are earmarked for regional investment or will be returned to the Exchequer; and the assessment that has been made as to how Cork-based businesses and regional development programmes might benefit from this release of fiscal head-room. [60376/25]

Ireland · Dáil Éireann · 5 November 2025

91. Deputy Ken O'Flynn asked the Minister for Finance given the recent completion of the State’s investment recovery in AIBGroup €390million returned, the final accounting position on the bank bailout including all direct and contingent costs; the amount of the funds that are earmarked for regional investment or will be returned to the Exchequer; and the assessment that has been made as to how Cork-based businesses and regional development programmes might benefit from this release of fiscal head-room. [60376/25]

Question· writtenPQ 519asked

519. Deputy Ken O'Flynn asked the Minister for Finance the amount of revenue raised through capital gains tax (CGT) for the financial year ending 2024; and the percentage of the total taxation revenue CGT represented for the same period. [59958/25]

Ireland · Dáil Éireann · 4 November 2025

519. Deputy Ken O'Flynn asked the Minister for Finance the amount of revenue raised through capital gains tax (CGT) for the financial year ending 2024; and the percentage of the total taxation revenue CGT represented for the same period. [59958/25]

Question· writtenPQ 517asked

517. Deputy Ken O'Flynn asked the Minister for Finance if his Department has carried out stress-tests or scenario modelling to assess the State’s fiscal capacity to absorb contingent liabilities in the event of an economic downturn; and if he will make a statement on the matter. [59731/25]

Ireland · Dáil Éireann · 4 November 2025

517. Deputy Ken O'Flynn asked the Minister for Finance if his Department has carried out stress-tests or scenario modelling to assess the State’s fiscal capacity to absorb contingent liabilities in the event of an economic downturn; and if he will make a statement on the matter. [59731/25]

Question· writtenPQ 515asked

515. Deputy Ken O'Flynn asked the Minister for Finance if he will request the Irish Fiscal Advisory Council or the National Treasury Management Agency to produce an annual whole-of-Government balance sheet consolidating all known and contingent liabilities of the State; and if he will make a statement on the matter. [59729/25]

Ireland · Dáil Éireann · 4 November 2025

515. Deputy Ken O'Flynn asked the Minister for Finance if he will request the Irish Fiscal Advisory Council or the National Treasury Management Agency to produce an annual whole-of-Government balance sheet consolidating all known and contingent liabilities of the State; and if he will make a statement on the matter. [59729/25]

Question· writtenPQ 457asked

457. Deputy Barry Heneghan asked the Minister for Finance his views on the fiscal implications of minimum unit pricing for alcohol, including the extent to which increased consumer costs have resulted in additional revenue for retailers rather than public health initiatives; if he will consider policy options to ensure that any such revenue contributes directly to addiction and harm-reduction services; and if he will make a statement on the matter. [58089/25]

Ireland · Dáil Éireann · 4 November 2025

457. Deputy Barry Heneghan asked the Minister for Finance his views on the fiscal implications of minimum unit pricing for alcohol, including the extent to which increased consumer costs have resulted in additional revenue for retailers rather than public health initiatives; if he will consider policy options to ensure that any such revenue contributes directly to addiction and harm-reduction services; and if he will make a statement on the matter. [58089/25]

Question· writtenPQ 456asked

456. Deputy Barry Heneghan asked the Minister for Finance if he will consider engaging with the Brazilian authorities on the development of a bilateral tax treaty between Ireland and Brazil to address issues of potential double taxation, in view of the growing number of people who live and work between both countries; and if he will make a statement on the matter. [58087/25]

Ireland · Dáil Éireann · 4 November 2025

456. Deputy Barry Heneghan asked the Minister for Finance if he will consider engaging with the Brazilian authorities on the development of a bilateral tax treaty between Ireland and Brazil to address issues of potential double taxation, in view of the growing number of people who live and work between both countries; and if he will make a statement on the matter. [58087/25]

Question· writtenPQ 450asked

450. Deputy Ken O'Flynn asked the Minister for Finance if his Department is monitoring the fiscal impact of major banking-sector provisions, including banking groups (details supplied) estimated €400 million exposure to the UK motor-finance redress scheme, on overall budgetary forecasts and the medium-term fiscal framework; and if he will make a statement on the matter. [57925/25]

Ireland · Dáil Éireann · 4 November 2025

450. Deputy Ken O'Flynn asked the Minister for Finance if his Department is monitoring the fiscal impact of major banking-sector provisions, including banking groups (details supplied) estimated €400 million exposure to the UK motor-finance redress scheme, on overall budgetary forecasts and the medium-term fiscal framework; and if he will make a statement on the matter. [57925/25]

Question· writtenPQ 299asked

299. Deputy Pearse Doherty asked the Minister for Finance to provide a list of all jurisdictions outside the EU/EEA that Ireland does not have a double taxation treaty in place, that will apply a non-refundable dividend withholding tax; and if he will make a statement on the matter. [56812/25]

Ireland · Dáil Éireann · 21 October 2025

299. Deputy Pearse Doherty asked the Minister for Finance to provide a list of all jurisdictions outside the EU/EEA that Ireland does not have a double taxation treaty in place, that will apply a non-refundable dividend withholding tax; and if he will make a statement on the matter. [56812/25]

Question· writtenPQ 289asked

289. Deputy Naoise Ó Muirí asked the Minister for Finance if he will provide an update on the Government’s position regarding the deemed disposal rule for Irish-domiciled investment funds; if he plans to reform or abolish this measure in line with recommendations from the Tax Strategy Group and the Oireachtas Joint Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach ; and the timeline for the proposed roadmap on investment taxation reform announced in Budget 2026. [56655/25]

Ireland · Dáil Éireann · 21 October 2025

289. Deputy Naoise Ó Muirí asked the Minister for Finance if he will provide an update on the Government’s position regarding the deemed disposal rule for Irish-domiciled investment funds; if he plans to reform or abolish this measure in line with recommendations from the Tax Strategy Group and the Oireachtas Joint Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach ; and the timeline for the proposed roadmap on investment taxation reform announced in Budget 2026. [56655/25]

Question· writtenPQ 207asked

207. Deputy Colm Burke asked the Minister for Finance to consider removing taxation on redundancy payments, given that it can be a particularly difficult time for people; and if he will make a statement on the matter. [56405/25]

Ireland · Dáil Éireann · 16 October 2025

207. Deputy Colm Burke asked the Minister for Finance to consider removing taxation on redundancy payments, given that it can be a particularly difficult time for people; and if he will make a statement on the matter. [56405/25]

Question· writtenPQ 373asked

373. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide a breakdown of total voted expenditure distinguishing once-off measures from recurring commitments in each of the past three fiscal years; the methodology used by his Department in classifying temporary supports; and the measures being taken to restore fiscal discipline and transparency in future multi-annual expenditure frameworks. [54752/25]

Ireland · Dáil Éireann · 14 October 2025

373. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide a breakdown of total voted expenditure distinguishing once-off measures from recurring commitments in each of the past three fiscal years; the methodology used by his Department in classifying temporary supports; and the measures being taken to restore fiscal discipline and transparency in future multi-annual expenditure frameworks. [54752/25]

Question· writtenPQ 349asked

349. Deputy Pearse Doherty asked the Minister for Finance in the case of crypto currency holdings, the way in which Revenue determines where the asset is located for taxation purposes; and if he will make a statement on the matter. [55014/25]

Ireland · Dáil Éireann · 14 October 2025

349. Deputy Pearse Doherty asked the Minister for Finance in the case of crypto currency holdings, the way in which Revenue determines where the asset is located for taxation purposes; and if he will make a statement on the matter. [55014/25]

Question· writtenPQ 343asked

343. Deputy Cathal Crowe asked the Minister for Finance the measures he is taking to safeguard Ireland’s business aviation interests through the anticipated significant financial burden that would follow the proposed revision of the Energy Taxation Directive; and if he will make a statement on the matter. [54851/25]

Ireland · Dáil Éireann · 14 October 2025

343. Deputy Cathal Crowe asked the Minister for Finance the measures he is taking to safeguard Ireland’s business aviation interests through the anticipated significant financial burden that would follow the proposed revision of the Energy Taxation Directive; and if he will make a statement on the matter. [54851/25]

Question· writtenPQ 342asked

342. Deputy Ken O'Flynn asked the Minister for Finance the revised forecast for corporate tax receipts in 2026; the percentage share of total corporate tax revenue projected to arise from the ten largest paying corporations; his Department’s assessment of volatility or concentration risk within this revenue stream; and the fiscal buffers or corrective mechanisms identified to mitigate the impact of a potential downturn in multinational tax contributions. [54751/25]

Ireland · Dáil Éireann · 14 October 2025

342. Deputy Ken O'Flynn asked the Minister for Finance the revised forecast for corporate tax receipts in 2026; the percentage share of total corporate tax revenue projected to arise from the ten largest paying corporations; his Department’s assessment of volatility or concentration risk within this revenue stream; and the fiscal buffers or corrective mechanisms identified to mitigate the impact of a potential downturn in multinational tax contributions. [54751/25]

Question· writtenPQ 335asked

335. Deputy Grace Boland asked the Minister for Finance if his Department has conducted an assessment of the fiscal and distributional impact of introducing an exemption from capital acquisitions tax for transfers including inheritance of principal private residences; and if he will make a statement on the matter. [54604/25]

Ireland · Dáil Éireann · 14 October 2025

335. Deputy Grace Boland asked the Minister for Finance if his Department has conducted an assessment of the fiscal and distributional impact of introducing an exemption from capital acquisitions tax for transfers including inheritance of principal private residences; and if he will make a statement on the matter. [54604/25]

Question· writtenPQ 333asked

333. Deputy Conor Sheehan asked the Minister for Finance the number of housing units that have been realised from July 2022 to date from projects that received taxation relief under the Living City Initiative in the cities of Dublin, Cork, Galway, Kilkenny and Waterford, in tabular form; and if he will make a statement on the matter. [55524/25]

Ireland · Dáil Éireann · 14 October 2025

333. Deputy Conor Sheehan asked the Minister for Finance the number of housing units that have been realised from July 2022 to date from projects that received taxation relief under the Living City Initiative in the cities of Dublin, Cork, Galway, Kilkenny and Waterford, in tabular form; and if he will make a statement on the matter. [55524/25]

Question· writtenPQ 147asked

147. Deputy Colm Burke asked the Minister for Agriculture, Food and the Marine the progress made to date in relation to examining a new farm income volatility taxation measure to safeguard farmers from markets rising and falling, as per the Programme for Government; and if he will make a statement on the matter. [54721/25]

Ireland · Dáil Éireann · 14 October 2025

147. Deputy Colm Burke asked the Minister for Agriculture, Food and the Marine the progress made to date in relation to examining a new farm income volatility taxation measure to safeguard farmers from markets rising and falling, as per the Programme for Government; and if he will make a statement on the matter. [54721/25]

Question· writtenPQ 158asked

158. Deputy Ken O'Flynn asked the Minister for Finance if he has considered introducing a lower rate of income tax or other fiscal incentive for small-scale landlords who remain in the Irish rental market; and if he will make a statement on the matter. [54483/25]

Ireland · Dáil Éireann · 9 October 2025

158. Deputy Ken O'Flynn asked the Minister for Finance if he has considered introducing a lower rate of income tax or other fiscal incentive for small-scale landlords who remain in the Irish rental market; and if he will make a statement on the matter. [54483/25]

Question· writtenPQ 155asked

155. Deputy Ken O'Flynn asked the Minister for Finance if he will consider reforming the taxation rules to align redundancy payments with other non-taxable lump sums, such as lottery winnings or compensation payments, in circumstances where redundancy arises through no fault or choice of the employee. [54466/25]

Ireland · Dáil Éireann · 9 October 2025

155. Deputy Ken O'Flynn asked the Minister for Finance if he will consider reforming the taxation rules to align redundancy payments with other non-taxable lump sums, such as lottery winnings or compensation payments, in circumstances where redundancy arises through no fault or choice of the employee. [54466/25]

Question· writtenPQ 154asked

154. Deputy Ken O'Flynn asked the Minister for Finance the estimated fiscal impact on the Exchequer of exempting all redundancy payments arising from involuntary redundancies from income tax, PRSI, and USC, based on the most recent available data. [54465/25]

Ireland · Dáil Éireann · 9 October 2025

154. Deputy Ken O'Flynn asked the Minister for Finance the estimated fiscal impact on the Exchequer of exempting all redundancy payments arising from involuntary redundancies from income tax, PRSI, and USC, based on the most recent available data. [54465/25]

Question· writtenPQ 152asked

152. Deputy Ken O'Flynn asked the Minister for Finance if he will review the taxation treatment of redundancy payments, particularly ex-gratia or enhanced redundancy payments made in cases of involuntary redundancy, with a view to exempting such payments from income tax in recognition of the financial hardship associated with job loss. [54463/25]

Ireland · Dáil Éireann · 9 October 2025

152. Deputy Ken O'Flynn asked the Minister for Finance if he will review the taxation treatment of redundancy payments, particularly ex-gratia or enhanced redundancy payments made in cases of involuntary redundancy, with a view to exempting such payments from income tax in recognition of the financial hardship associated with job loss. [54463/25]

Question· writtenPQ 138asked

138. Deputy Ken O'Flynn asked the Minister for Climate, Energy and the Environment the current surplus in the National Oil Reserves Agency levy account; if the levy currently funds the holding of fuel stocks to assist in energy security in the event of a supply disruption as originally intended; if any portion of this surplus is intended to be redirected to the Climate Action Fund in Budget 2026; and if the Government will commit to a broader review of petroleum-related taxation in order to ensure the financial burden on consumers and businesses is proportionate and consistent with Ireland's energy security and decarbonisation objectives and is shared equally across all carbon emitting energy source. [54223/25]

Ireland · Dáil Éireann · 8 October 2025

138. Deputy Ken O'Flynn asked the Minister for Climate, Energy and the Environment the current surplus in the National Oil Reserves Agency levy account; if the levy currently funds the holding of fuel stocks to assist in energy security in the event of a supply disruption as originally intended; if any portion of this surplus is intended to be redirected to the Climate Action Fund in Budget 2026; and if the Government will commit to a broader review of petroleum-related taxation in order to ensure the financial burden on consumers and businesses is proportionate and consistent with Ireland's energy security and decarbonisation objectives and is shared equally across all carbon emitting energy source. [54223/25]

Question· writtenPQ 658asked

658. Deputy Ken O'Flynn asked the Minister for Health if she will outline the engagement her Department has had with the Department of Finance regarding taxation treatment of health insurance reliefs in the context of rising premiums; and whether any changes are being considered to maintain affordability. [53429/25]

Ireland · Dáil Éireann · 7 October 2025

658. Deputy Ken O'Flynn asked the Minister for Health if she will outline the engagement her Department has had with the Department of Finance regarding taxation treatment of health insurance reliefs in the context of rising premiums; and whether any changes are being considered to maintain affordability. [53429/25]

Question· writtenPQ 357asked

357. Deputy Ken O'Flynn asked the Minister for Social Protection if he has sought or received legal advice from the Attorney General on the compatibility of recognising a non-binary gender in Irish law with existing legislation on family law, succession, taxation, and equality; and if so, to provide details of this advice. [53238/25]

Ireland · Dáil Éireann · 7 October 2025

357. Deputy Ken O'Flynn asked the Minister for Social Protection if he has sought or received legal advice from the Attorney General on the compatibility of recognising a non-binary gender in Irish law with existing legislation on family law, succession, taxation, and equality; and if so, to provide details of this advice. [53238/25]

Question· writtenPQ 345asked

345. Deputy Ken O'Flynn asked the Minister for Social Protection to outline the alternative fiscal strategies available to address long-term pension costs without raising the retirement age, such as increasing PRSI contributions or broadening the contribution base. [53105/25]

Ireland · Dáil Éireann · 7 October 2025

345. Deputy Ken O'Flynn asked the Minister for Social Protection to outline the alternative fiscal strategies available to address long-term pension costs without raising the retirement age, such as increasing PRSI contributions or broadening the contribution base. [53105/25]

Question· writtenPQ 343asked

343. Deputy Ken O'Flynn asked the Minister for Social Protection the projected fiscal position of the social insurance fund over the next 20 years on the basis of no change to the State pension age; and if he will provide comparable figures in the event of an increase to 67 or 68. [53102/25]

Ireland · Dáil Éireann · 7 October 2025

343. Deputy Ken O'Flynn asked the Minister for Social Protection the projected fiscal position of the social insurance fund over the next 20 years on the basis of no change to the State pension age; and if he will provide comparable figures in the event of an increase to 67 or 68. [53102/25]

Question· writtenPQ 128asked

128. Deputy Ken O'Flynn asked the Minister for Finance in view of the warning by the Central Bank Governor about overheating ahead of Budget 2026, if he will outline the fiscal rules currently guiding expenditure growth; the projected capital and current spending trajectory for 2026–2029; and the measures in place to ensure budgetary discipline in the event of external shocks, such as energy price spikes or trade disruption. [53119/25]

Ireland · Dáil Éireann · 7 October 2025

128. Deputy Ken O'Flynn asked the Minister for Finance in view of the warning by the Central Bank Governor about overheating ahead of Budget 2026, if he will outline the fiscal rules currently guiding expenditure growth; the projected capital and current spending trajectory for 2026–2029; and the measures in place to ensure budgetary discipline in the event of external shocks, such as energy price spikes or trade disruption. [53119/25]

Question· writtenPQ 279asked

279. Deputy Carol Nolan asked the Minister for Enterprise, Tourism and Employment his views on that of an organisation (details supplied) that changes in our regulatory environment are critical to a more competitive business environment; that a well-designed and enforced regulatory environment is a critical feature of a modern, complex economy and can boost growth in living standards; that there are opportunities within constrained fiscal parameters to improve the competitiveness of the Irish economy by making improvements to the ways we regulate, easing the regulatory burden on business and reducing the cost of compliance; and if he will make a statement on the matter. [52657/25]

Ireland · Dáil Éireann · 2 October 2025

279. Deputy Carol Nolan asked the Minister for Enterprise, Tourism and Employment his views on that of an organisation (details supplied) that changes in our regulatory environment are critical to a more competitive business environment; that a well-designed and enforced regulatory environment is a critical feature of a modern, complex economy and can boost growth in living standards; that there are opportunities within constrained fiscal parameters to improve the competitiveness of the Irish economy by making improvements to the ways we regulate, easing the regulatory burden on business and reducing the cost of compliance; and if he will make a statement on the matter. [52657/25]

Question· writtenPQ 270asked

270. Deputy Carol Nolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he accepts that it is critical the State moves to multi-annual budget envelopes for key infrastructure projects and delivery bodies given that a growing number of major infrastructure projects under the current NDP have been delayed in recent times for lack of relatively small amounts of funding to move through the approvals process; if he supports the idea that State Bodies delivering those projects must be given multi-annual funding envelopes, so that projects are not reliant on new approvals each fiscal year; and if he will make a statement on the matter. [52659/25]

Ireland · Dáil Éireann · 2 October 2025

270. Deputy Carol Nolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he accepts that it is critical the State moves to multi-annual budget envelopes for key infrastructure projects and delivery bodies given that a growing number of major infrastructure projects under the current NDP have been delayed in recent times for lack of relatively small amounts of funding to move through the approvals process; if he supports the idea that State Bodies delivering those projects must be given multi-annual funding envelopes, so that projects are not reliant on new approvals each fiscal year; and if he will make a statement on the matter. [52659/25]

Question· writtenPQ 266asked

266. Deputy Ken O'Flynn asked the Minister for Finance if he has conducted an assessment of the likely impact on Irish pharmaceutical exports and State tax receipts of recent tariff announcements by the United States administration; and the contingency measures being considered in Budget 2026 to mitigate any fiscal risk arising from changes in U.S. trade policy. [52761/25]

Ireland · Dáil Éireann · 2 October 2025

266. Deputy Ken O'Flynn asked the Minister for Finance if he has conducted an assessment of the likely impact on Irish pharmaceutical exports and State tax receipts of recent tariff announcements by the United States administration; and the contingency measures being considered in Budget 2026 to mitigate any fiscal risk arising from changes in U.S. trade policy. [52761/25]

Question· writtenPQ 262asked

262. Deputy Carol Nolan asked the Minister for Finance if he accepts that Ireland's fiscal policy must be cognisant of risks surrounding indexation on corporate tax, introduces to our ability to fund the day-to-day running of the State or our investment ambition; his views that such a narrow base across and within tax heads leaves us vulnerable to any shock which would hit the internationally traded sector or sectors with disproportionately higher earnings; and if he will make a statement on the matter. [52658/25]

Ireland · Dáil Éireann · 2 October 2025

262. Deputy Carol Nolan asked the Minister for Finance if he accepts that Ireland's fiscal policy must be cognisant of risks surrounding indexation on corporate tax, introduces to our ability to fund the day-to-day running of the State or our investment ambition; his views that such a narrow base across and within tax heads leaves us vulnerable to any shock which would hit the internationally traded sector or sectors with disproportionately higher earnings; and if he will make a statement on the matter. [52658/25]

Question· writtenPQ 50asked

50. Deputy Robert O'Donoghue asked the Minister for Culture, Communications and Sport if he will engage with the Minister for Finance in advance of budget 2026 to introduce targeted fiscal measures to improve affordability and participation in sport, including tax relief on sporting membership fees and a reduced VAT rate on sport and exercise classes, in order to encourage greater participation across all age groups and communities; and if he will make a statement on the matter. [52424/25]

Ireland · Dáil Éireann · 2 October 2025

50. Deputy Robert O'Donoghue asked the Minister for Culture, Communications and Sport if he will engage with the Minister for Finance in advance of budget 2026 to introduce targeted fiscal measures to improve affordability and participation in sport, including tax relief on sporting membership fees and a reduced VAT rate on sport and exercise classes, in order to encourage greater participation across all age groups and communities; and if he will make a statement on the matter. [52424/25]

Question· writtenPQ 234asked

234. Deputy Ken O'Flynn asked the Minister for Finance his assessment of the degree of exposure of the Irish economy to external trade shocks arising from multinational dependency and international trade tensions; the contingency plans that exist to safeguard employment and Exchequer revenues in such a scenario; whether diversification of inward investment forms part of the Government’s current economic strategy; and if he will make a statement on the matter. [51022/25]

Ireland · Dáil Éireann · 25 September 2025

234. Deputy Ken O'Flynn asked the Minister for Finance his assessment of the degree of exposure of the Irish economy to external trade shocks arising from multinational dependency and international trade tensions; the contingency plans that exist to safeguard employment and Exchequer revenues in such a scenario; whether diversification of inward investment forms part of the Government’s current economic strategy; and if he will make a statement on the matter. [51022/25]

Question· writtenPQ 230asked

230. Deputy Tom Brabazon asked the Minister for Finance if his Department will abolish the deemed disposal regime as it applies to investments in Exchange Traded Funds and align the taxation of gains on ETFs with the capital gains tax regime at 33%, with tax payable only upon an actual disposal.; and if he will make a statement on the matter. [50928/25]

Ireland · Dáil Éireann · 25 September 2025

230. Deputy Tom Brabazon asked the Minister for Finance if his Department will abolish the deemed disposal regime as it applies to investments in Exchange Traded Funds and align the taxation of gains on ETFs with the capital gains tax regime at 33%, with tax payable only upon an actual disposal.; and if he will make a statement on the matter. [50928/25]

Question· writtenPQ 30asked

30. Deputy Ged Nash asked the Minister for Finance to provide a list of each taxation measure or provision that will expire at the end of 2025; the projected cost to extend each to the end of 2026; and if he will make a statement on the matter. [50849/25]

Ireland · Dáil Éireann · 24 September 2025

30. Deputy Ged Nash asked the Minister for Finance to provide a list of each taxation measure or provision that will expire at the end of 2025; the projected cost to extend each to the end of 2026; and if he will make a statement on the matter. [50849/25]

Question· writtenPQ 29asked

29. Deputy Ged Nash asked the Minister for Finance the total carryover cost in 2026 of taxation measures implemented in Budget 2025; the breakdown of the individual cost of each, in tabular form; and if he will make a statement on the matter. [50848/25]

Ireland · Dáil Éireann · 24 September 2025

29. Deputy Ged Nash asked the Minister for Finance the total carryover cost in 2026 of taxation measures implemented in Budget 2025; the breakdown of the individual cost of each, in tabular form; and if he will make a statement on the matter. [50848/25]

Question· writtenPQ 225asked

225. Deputy Ken O'Flynn asked the Minister for Finance whether he has considered strengthening fiscal rules or expenditure benchmarks to ensure that growth in current spending does not outpace the long-term sustainable growth rate of the economy. [50417/25]

Ireland · Dáil Éireann · 23 September 2025

225. Deputy Ken O'Flynn asked the Minister for Finance whether he has considered strengthening fiscal rules or expenditure benchmarks to ensure that growth in current spending does not outpace the long-term sustainable growth rate of the economy. [50417/25]

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