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Question· writtenPQ 212asked
Ireland · Dáil Éireann · 18 September 2025
212. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation in view of the September 2025 warnings from the Irish Fiscal Advisory Council about Government overspending relative to agreed targets, the immediate measures being taken to contain expenditure within sustainable levels. [49509/25]
Question· writtenPQ 209asked
Ireland · Dáil Éireann · 18 September 2025
209. Deputy Ken O'Flynn asked the Minister for Finance if he will detail the contingency planning in place if corporate tax revenues fall short of expectations in 2025/2026. [50020/25]
Question· writtenPQ 205asked
Ireland · Dáil Éireann · 18 September 2025
205. Deputy Ken O'Flynn asked the Minister for Finance in view of the September 2025 warnings from the Irish Fiscal Advisory Council about Government overspending relative to agreed targets, the immediate measures being taken to contain expenditure within sustainable levels; and if he will detail the contingency planning in place if corporate tax revenues fall short of expectations in 2025/2026. [49508/25]
Question· writtenPQ 1318asked
Ireland · Dáil Éireann · 17 September 2025
1318. Deputy Ken O'Flynn asked the Minister for Health if she has considered measures to compensate hospitals for any revenue loss arising from the introduction of free parking for holders of a disabled person’s parking permit (blue badge); if her Department has conducted an assessment of the fiscal impact of such a measure across the health service; and if she will make a statement on the matter. [48844/25]
Question· writtenPQ 396asked
Ireland · Dáil Éireann · 17 September 2025
396. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide a full breakdown, by Department, of current expenditure overruns to date in 2025, including voted expenditure; and how these figures compare with the allocations approved in Budget 2025. [49382/25]
Question· writtenPQ 390asked
Ireland · Dáil Éireann · 17 September 2025
390. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation in view of the Fiscal Advisory Council’s report that current spending is exceeding targets, if he will publish sector-by-sector projections for 2026 and 2027, to demonstrate the government’s capacity to maintain critical services without undermining fiscal stability. [48863/25]
Question· writtenPQ 378asked
Ireland · Dáil Éireann · 17 September 2025
378. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he accepts the warning of the Irish Fiscal Advisory Council that persistent overspending without disclosure risks overheating the economy and undermining fiscal stability; and if he will make a statement on the matter. [48397/25]
Question· writtenPQ 377asked
Ireland · Dáil Éireann · 17 September 2025
377. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will commit to publishing quarterly reports on departmental spending variances in order to prevent the concealment of overruns and to restore public trust in the budgetary process. [48396/25]
Question· writtenPQ 376asked
Ireland · Dáil Éireann · 17 September 2025
376. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to detail the total cost of expenditure overruns, by Department in 2025 to date; and the corrective actions, if any, being implemented to manage these overruns. [48395/25]
Question· writtenPQ 375asked
Ireland · Dáil Éireann · 17 September 2025
375. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the measures being taken to ensure that spending forecasts for Budget 2026 reflect realism and transparency, in line with IFAC recommendations. [48394/25]
Question· writtenPQ 374asked
Ireland · Dáil Éireann · 17 September 2025
374. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he accepts the Irish Fiscal Advisory Council’s assessment that the credibility of the Budget process is being undermined by the concealment of spending overruns; and if he will make a statement on the matter. [48393/25]
Question· writtenPQ 332asked
Ireland · Dáil Éireann · 17 September 2025
332. Deputy Ken O'Flynn asked the Minister for Finance the share of VAT, PSO levy, and other taxes in Irish household electricity bills; and if he will review taxation policy to ease costs for households. [48837/25]
Question· writtenPQ 315asked
Ireland · Dáil Éireann · 17 September 2025
315. Deputy Ken O'Flynn asked the Minister for Finance given the IFAC’s warning on Ireland’s fiscal overexposure to volatile corporation tax receipts, the steps being taken to broaden the revenue base and safeguard fiscal stability, in particular to sustain infrastructural investment in Cork. [48379/25]
Question· writtenPQ 314asked
Ireland · Dáil Éireann · 17 September 2025
314. Deputy Ken O'Flynn asked the Minister for Finance if he will provide a breakdown of how much of the projected €8 billion fiscal gap (after excluding excess corporation tax) will be addressed by sustainable, recurring revenue sources rather than temporary windfalls. [48351/25]
Question· writtenPQ 313asked
Ireland · Dáil Éireann · 17 September 2025
313. Deputy Ken O'Flynn asked the Minister for Finance his views on the Irish Fiscal Advisory Council’s warning that the €9.4 billion Budget package risks overheating the economy; and the means by which he intends to reconcile these fiscal pressures with the urgent need to reduce child poverty. [48350/25]
Question· writtenPQ 275asked
Ireland · Dáil Éireann · 17 September 2025
275. Deputy Ruairí Ó Murchú asked the Minister for Finance his Department's plans to engage with Northern and British authorities on the issues facing cross-Border workers and employers, and particularly cross-Border remote workers, as regards taxation matters; and if he will make a statement on the matter. [47601/25]
Question· writtenPQ 1895asked
Ireland · Dáil Éireann · 8 September 2025
1895. Deputy Ken O'Flynn asked the Minister for Children, Disability and Equality if Budget 2026 will include targeted investment to reduce childcare costs, given recent reports showing that average childcare payments now exceed mortgage repayments in most urban areas; and the projected fiscal cost of implementing a universal childcare cap or subsidy model. [44937/25]
Question· writtenPQ 1894asked
Ireland · Dáil Éireann · 8 September 2025
1894. Deputy Ken O'Flynn asked the Minister for Children, Disability and Equality if she will initiate an independent operational and financial review of Tusla in light of its reported €68 million budget overrun and a 30% year-on-year increase in demand for services; and if she will outline how her Department intends to ensure continuity of support for vulnerable children and families during this period of fiscal stress. [44935/25]
Question· writtenPQ 674asked
Ireland · Dáil Éireann · 8 September 2025
674. Deputy Ken O'Flynn asked the Minister for Enterprise, Tourism and Employment if his Department intends to conduct a review of the Payment of Wages (Amendment) (Tips and Gratuities) Act 2022, with particular regard to its effectiveness in protecting low-paid hospitality workers; if he has engaged with the Minister for Finance regarding the taxation of tips under the current legislation; if he will examine the feasibility of introducing a statutory exemption from taxation on genuine customer gratuities; and if he will make a statement on the matter. [44920/25]
Question· writtenPQ 647asked
Ireland · Dáil Éireann · 8 September 2025
647. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the safeguards that exist to ensure value for money in the disbursement of public funds to NGOs, in the absence of an independent national database. [46647/25]
Question· writtenPQ 646asked
Ireland · Dáil Éireann · 8 September 2025
646. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department has analysed how Ireland’s public expenditure on NGOs compares with other European Union member states as a proportion of GDP; and if he will publish these findings. [46644/25]
Question· writtenPQ 645asked
Ireland · Dáil Éireann · 8 September 2025
645. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether the Government will consider re-establishing an independent mechanism for tracking and publishing the flow of public monies to the non-profit sector, given that Ireland remains without such a body since 2021. [46641/25]
Question· writtenPQ 643asked
Ireland · Dáil Éireann · 8 September 2025
643. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the total annual expenditure by the State on the non-profit and NGO sector for each of the past five years, disaggregated by Department and agency. [46638/25]
Question· writtenPQ 550asked
Ireland · Dáil Éireann · 8 September 2025
550. Deputy Sorca Clarke asked the Minister for Finance if his Department has carried out an assessment of the fiscal impact of designating counselling and psychotherapy services as VAT exempt in line with other health services. [46528/25]
Question· writtenPQ 540asked
Ireland · Dáil Éireann · 8 September 2025
540. Deputy John Lahart asked the Minister for Finance if he will provide clarity on the policy regarding the taxation of personal tools brought into the State by skilled tradespeople returning to Ireland after a period abroad; if consideration will be given to exempting such tools, particularly in cases where the tools were originally purchased in Ireland and are clearly the personal property and essential working equipment of the returning worker; and if he will make a statement on the matter. [46159/25]
Question· writtenPQ 533asked
Ireland · Dáil Éireann · 8 September 2025
533. Deputy Pearse Doherty asked the Minister for Finance if 'non-tax balance of escrow fund' as detailed in the fiscal monitor represents the full interest paid on the apple tax; and if he will make a statement on the matter. [46092/25]
Question· writtenPQ 532asked
Ireland · Dáil Éireann · 8 September 2025
532. Deputy Pearse Doherty asked the Minister for Finance the annual revenue raised for the exchequer through 'motoring fines' as detailed in monthly fiscal monitors for each year since 2016 and to date in 2025; and if he will make a statement on the matter. [46091/25]
Question· writtenPQ 515asked
Ireland · Dáil Éireann · 8 September 2025
515. Deputy Cian O'Callaghan asked the Minister for Finance if his Department is working on setting up a double taxation agreement with Brazil; and if he will make a statement on the matter. [45250/25]
Question· writtenPQ 509asked
Ireland · Dáil Éireann · 8 September 2025
509. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 284 of 5 February 2025, to outline all circumstances under which the non-resident can make a claim to the Revenue Commissioners for the IREF withholding tax to be reduced under the terms of a double taxation treaty. [45099/25]
Question· writtenPQ 467asked
Ireland · Dáil Éireann · 8 September 2025
467. Deputy Pádraig Rice asked the Minister for Finance whether Ireland will support European Commission recommendations on updates to the Tobacco Taxation Directive [47102/25]
Question· writtenPQ 2413asked
Ireland · Dáil Éireann · 29 July 2025
2413. Deputy Grace Boland asked the Minister for Children, Disability and Equality the fiscal supports being considered by her Department to alleviate the burden of childcare costs; and if she will make a statement on the matter. [42547/25]
Question· writtenPQ 706asked
Ireland · Dáil Éireann · 29 July 2025
706. Deputy Ruairí Ó Murchú asked the Minister for Finance his Department’s plans to engage with Northern and British authorities on the issues facing cross-Border workers and employers and particularly cross-Border remote workers as regards taxation matters; and if he will make a statement on the matter. [43448/25]
Question· writtenPQ 671asked
Ireland · Dáil Éireann · 29 July 2025
671. Deputy Grace Boland asked the Minister for Finance for an update on the work carried out by her Department to examine the barriers facing farming women within the taxation system; and if he will make a statement on the matter. [41950/25]
Question· writtenPQ 667asked
Ireland · Dáil Éireann · 29 July 2025
667. Deputy Aengus Ó Snodaigh asked the Minister for Finance further to Parliamentary Question No. 583 of 29 April 2025, to specify the caselaw pre-dating the Karshan ruling upon which the taxation of sub-postmasters as self-employed was based; and to confirm that this basis cannot now be applied in light of the Karshan ruling. [41821/25]
Question· writtenPQ 666asked
Ireland · Dáil Éireann · 29 July 2025
666. Deputy Aengus Ó Snodaigh asked the Minister for Finance further to Parliamentary Question No. 583 of 29 April 2025, to specify the caselaw pre-dating the Karshan ruling upon which the taxation of sub-postmasters as self-employed was based, and to confirm that this basis cannot now be applied in light of the Karshan ruling. [41820/25]
Question· writtenPQ 626asked
Ireland · Dáil Éireann · 29 July 2025
626. Deputy Aindrias Moynihan asked the Minister for Finance the current figures for tax revenue collected in the last fiscal year, broken down by category that is, income tax, corporate tax, VAT and so on; the way in which it compares to the projections made in the previous budget; and if he will make a statement on the matter. [40938/25]
Question· writtenPQ 624asked
Ireland · Dáil Éireann · 29 July 2025
624. Deputy Aindrias Moynihan asked the Minister for Finance the current level of public debt as a percentage of GDP; the way this has this changed over the past decade; the measures being taken to reduce the fiscal deficit; the projected figures for the next three years; and if he will make a statement on the matter. [40936/25]
Question· oralPQ 94asked
Ireland · Dáil Éireann · 17 July 2025
94. Deputy Edward Timmins asked the Minister for Education and Youth if there are plans to review the transition year programme to include practical life skills as part of the compulsory requirement across all schools: personal legal rights, household management, personal finance, taxation and social welfare and the driver theory test; and if she will make a statement on the matter. [40202/25]
Question· writtenPQ 51asked
Ireland · Dáil Éireann · 16 July 2025
51. Deputy Jennifer Whitmore asked the Minister for Finance the position regarding the review of Ireland’s financial services tax regime, as encouraged by the Commission on Taxation and Welfare and plans to review the deemed disposal tax; and if he will make a statement on the matter. [39804/25]
Question· writtenPQ 158asked
Ireland · Dáil Éireann · 15 July 2025
158. Deputy Shane Moynihan asked the Minister for Finance if he will outline the investment fund reforms being considered in advance of Budget 2026, including fund-tax change; and if he will make a statement on the matter. [39239/25]
Question· writtenPQ 157asked
Ireland · Dáil Éireann · 15 July 2025
157. Deputy Michael Cahill asked the Minister for Finance if he will outline any plans under consideration to reform the taxation treatment of exchange traded funds for retail investors, particularly regarding the 41% exit tax rate and the deemed disposal rule after eight years, which many argue penalises long-term investment and wealth preservation for workers. [39408/25]
Question· writtenPQ 155asked
Ireland · Dáil Éireann · 15 July 2025
155. Deputy John Connolly asked the Minister for Finance for an update on the implementation of the Programme for Government objective to build up the two long-term savings funds in preparation for fiscal challenges including demographic changes, climate resilience and dealing with future shocks; and if he will make a statement on the matter. [39407/25]
Question· writtenPQ 147asked
Ireland · Dáil Éireann · 15 July 2025
147. Deputy Eoin Hayes asked the Minister for Finance when he will be releasing the revision of the medium-term fiscal and structural plans to be submitted to the European Commission; and if he will make a statement on the matter. [39403/25]
Question· writtenPQ 142asked
Ireland · Dáil Éireann · 15 July 2025
142. Deputy Seán Fleming asked the Minister for Finance for an update on tax measures to incentivise retail investing in Ireland, particularly in relation to exchange-traded funds; and if he will make a statement on the matter. [39116/25]
Question· writtenPQ 135asked
Ireland · Dáil Éireann · 15 July 2025
135. Deputy Naoise Ó Cearúil asked the Minister for Finance for an update on the Ireland for Finance strategy; and if he will make a statement on the matter. [38995/25]
Question· writtenPQ 113asked
Ireland · Dáil Éireann · 15 July 2025
113. Deputy Roderic O'Gorman asked the Minister for Finance the amount transferred to the Infrastructure, Climate and Nature Fund to date; and if he will make a statement on the matter. [39172/25]
Question· writtenPQ 327asked
Ireland · Dáil Éireann · 8 July 2025
327. Deputy Carol Nolan asked the Minister for Finance if he is confident in the methodology behind the Revenue Commissioners ready reckoner, which estimates the fiscal impact of changes to tobacco excise; if he accepts that the model appears not to take into account any behavioural responses such as changes in consumption patterns or the growth of the illicit trade driven by consumers seeking alternative purchasing routes in response to high excise; the steps being taken to improve the accuracy and reliability of such projections; and if he will make a statement on the matter. [37268/25]
Question· writtenPQ 184asked
Ireland · Dáil Éireann · 3 July 2025
184. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 304 of 24 June, to provide further detail on non-dividend related income; and if he will make a statement on the matter. [36789/25]
Question· writtenPQ 291asked
Ireland · Dáil Éireann · 1 July 2025
291. Deputy Sorca Clarke asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the fiscal space projected to be available in Budget 2025 for new current and capital spending. [35452/25]
Question· writtenPQ 276asked
Ireland · Dáil Éireann · 1 July 2025
276. Deputy John Lahart asked the Minister for Finance the number of proposals in the Interdepartmental Pensions Reform and Taxation Group report from 2020 that have been implemented; the number not yet been implemented; the expected timeline for those not yet implemented; and if he will make a statement on the matter. [36059/25]