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Records
Question· writtenPQ 86asked
Ireland · Dáil Éireann · 4 March 2026
86. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he is aware of any other EU member state or comparable OECD jurisdiction that operates a deemed disposal or equivalent forced realisation taxation mechanism on unrealised gains in Exchange Traded Funds or equivalent collective investment products held by individual retail investors; if so, to identify those jurisdictions; if not, whether he considers it appropriate that Ireland operates a taxation mechanism with no equivalent in comparable economies; and if he will make a statement on the matter. [17598/26]
Question· writtenPQ 84asked
Ireland · Dáil Éireann · 4 March 2026
84. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total administrative cost to Revenue of collecting deemed disposal taxation on Exchange Traded Funds and collective investment undertakings, including staff costs, systems costs, compliance overhead, and enforcement activity, in the most recent year for which data are available; how this administrative cost compares to the total revenue collected from deemed disposal on these instruments in the same year; and if he will make a statement on the matter. [17596/26]
Question· writtenPQ 82asked
Ireland · Dáil Éireann · 4 March 2026
82. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total revenue collected by the State specifically from deemed disposal taxation on EU-domiciled Exchange Traded Funds and other collective investment undertakings subject to the eight-year deemed disposal rule in each of the years 2015 to 2025 inclusive; the estimated revenue projected for each remaining year of the current tax regime; and if he will make a statement on the matter. [17594/26]
Record· debate2026-03-03published
Ireland · Dáil Éireann · 3 March 2026
Committee on Budgetary Oversight
Question· writtenPQ 433asked
Ireland · Dáil Éireann · 26 February 2026
433. Deputy Ken O'Flynn asked the Minister for Justice, Home Affairs and Migration the date on which the working Group established to advise on the appropriate indexation rate for Periodic Payment Orders submitted its final report to his Department; the date on which he approved, in principle or otherwise, the recommendations of that Working Group; the date on which formal drafting instructions were issued to the Office of the Parliamentary Counsel in respect of the regulations required to give effect to section 51I of the Civil Liability Act 1961, as amended, relating to the indexation of Periodic Payment Orders; whether the drafting of those regulations has been completed; whether the draft regulations have been circulated to the Department of Public Expenditure, National Development Plan Delivery and Reform, the State Claims Agency, or any other public body for consultation or financial assessment, and if so, the dates of such circulation; the specific reasons the anticipated Q4 2025 timeline for signature and commencement of the regulations was not achieved; the revised and specific timeline by which he now intends to sign and commence the regulations required to make the Periodic Payment Order framework fully operational; whether any fiscal, actuarial or public expenditure considerations have contributed to the delay in finalising or commencing the regulations. [15917/26]
Question· writtenPQ 297asked
Ireland · Dáil Éireann · 26 February 2026
297. Deputy Ged Nash asked the Tánaiste and Minister for Finance when the ISIF intends to review its regional city-specific investment programme launched in 2022; if the investment programme will be extended to include Drogheda, Dundalk and other large urban centres; and if he will make a statement on the matter. [16070/26]
Question· writtenPQ 237asked
Ireland · Dáil Éireann · 26 February 2026
237. Deputy Ken O'Flynn asked the Minister for Defence the estimated fiscal impact on the Defence Vote of recruits discharged by purchase within 90 days of induction in each of the years 2020 to 2025. [15689/26]
Question· writtenPQ 83asked
Ireland · Dáil Éireann · 26 February 2026
83. Deputy Michael Murphy asked the Minister for Social Protection if he has engaged with the Minister for Public Expenditure; Infrastructure; Public Service Reform and Digitalisation regarding the fiscal implications of introducing a cost of disability payment; and if provision is being considered within future Estimates. [1616/26]
Question· writtenPQ 84asked
Ireland · Dáil Éireann · 25 February 2026
84. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the efforts being made to implement the recommendations following the Indecon Review of the Taxation of Share-Based Remuneration, particularly in respect of the Employee Ownership Trusts; and if he will make a statement on the matter. [15374/26]
Question· writtenPQ 83asked
Ireland · Dáil Éireann · 25 February 2026
83. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he will request the Tax Strategy Group to examine the possibility of reducing taxation on rental incomes, as an incentive for property owners (1 to 3) to stay in the business, and for new landlords to invest in properties both for long-term and short-term lets; and if he will make a statement on the matter. [15327/26]
Question· writtenPQ 406asked
Ireland · Dáil Éireann · 24 February 2026
406. Deputy John Connolly asked the Tánaiste and Minister for Finance the rationale for treating carer’s allowance as taxable income and if he will consider reviewing the taxation status; and if he will make a statement on the matter. [15647/26]
Question· writtenPQ 376asked
Ireland · Dáil Éireann · 24 February 2026
376. Deputy Michael Murphy asked the Tánaiste and Minister for Finance whether his Department is reviewing the taxation treatment of exchange-traded funds and investment funds, including the eight-year deemed disposal rule and the current exit tax rate; whether consideration is being given to abolishing or reforming deemed disposal, aligning the exit tax rate with the 33% capital gains tax (CGT) rate, permitting the offsetting of losses in a manner consistent with CGT treatment, or introducing a tax-efficient retail savings or investment wrapper; and if he will make a statement on the matter. [14492/26]
Question· writtenPQ 443asked
Ireland · Dáil Éireann · 19 February 2026
443. Deputy Ken O'Flynn asked the Minister for Justice, Home Affairs and Migration whether his Department prepared any fiscal impact analysis estimating the potential cost implications for the State arising from Ireland’s participation in the solidarity mechanism under the EU Migration and Asylum Pact, including scenario modelling under high-inflow conditions; and if so, the estimated cost ranges identified; and whether such analysis was submitted to Government [13685/26]
Question· writtenPQ 267asked
Ireland · Dáil Éireann · 19 February 2026
267. Deputy Carol Nolan asked the Tánaiste and Minister for Finance to address a concern that Ireland’s taxation of unrealised gains in investment funds is placing Ireland at a competitive disadvantage in attracting and retaining domestic savers and investors; and if he will make a statement on the matter. [13914/26]
Question· writtenPQ 263asked
Ireland · Dáil Éireann · 19 February 2026
263. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to reduce taxation on rental income as such a measure will encourage members of the public to invest in or construct rental properties; and if he will make a statement on the matter. [13844/26]
Question· writtenPQ 215asked
Ireland · Dáil Éireann · 18 February 2026
215. Deputy George Lawlor asked the Minister for Justice, Home Affairs and Migration if he will review a case (details supplied) of a medical doctor resident and working since 2023 who has been denied renewal of their residency permit and informed that An Garda Síochána no longer renew such permits; if he accepts that a yearly visa which only allows the holder to be absent from the State for a short period annually is unsuitable for a doctor working in the Irish health service but with family living abroad; if he accepts that this situation poses difficulties for my them in relation avoiding double taxation; and if he will make a statement on the matter. [12981/26]
Question· writtenPQ 49asked
Ireland · Dáil Éireann · 18 February 2026
49. Deputy Emer Currie asked the Tánaiste and Minister for Finance to set out the timelines for preparation and publication of the proposed Savings & Investment Strategy and the Roadmap on Taxation of Retail Investment. [13296/26]
Question· writtenPQ 501asked
Ireland · Dáil Éireann · 17 February 2026
501. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he will consider reducing the rate of taxation on rental income as a means of stimulating supply in the rental market (details supplied); and if he will make a statement on the matter. [12760/26]
Question· writtenPQ 465asked
Ireland · Dáil Éireann · 17 February 2026
465. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has assessed how the combined impact of exit tax, deemed disposal, capital gains tax and dividend taxation affects young people who are trying to save or invest over the long-term for a first home; and if he will make a statement on the matter. [11776/26]
Question· writtenPQ 85asked
Ireland · Dáil Éireann · 12 February 2026
85. Deputy Naoise Ó Muirí asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation his views on the rate of expenditure growth this time last year; the way in which this compares to the Medium Term Fiscal and Structural Plan; and if he will make a statement on the matter. [10785/26]
Question· writtenPQ 41asked
Ireland · Dáil Éireann · 12 February 2026
41. Deputy Seán Ó Fearghaíl asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will report on the actions his Department will take under the Medium-Term Fiscal and Structural Plan; and if he will make a statement on the matter. [10568/26]
Question· writtenPQ 1247asked
Ireland · Dáil Éireann · 10 February 2026
1247. Deputy Ken O'Flynn asked the Minister for Further and Higher Education, Research, Innovation and Science the projected timeline and fiscal pathway by which his Department intends to meet the Programme for Government commitment to reduce the student contribution fee over the lifetime of the Government; whether further reductions are planned beyond Budget 2026; and if he will make a statement on the matter. [9495/26]
Question· writtenPQ 740asked
Ireland · Dáil Éireann · 10 February 2026
740. Deputy Robert O'Donoghue asked the Minister for Social Protection if he will clarify in which Budget or fiscal year the means test will be abolished or substantially reformed; and if he will make a statement on the matter. [9342/26]
Question· writtenPQ 448asked
Ireland · Dáil Éireann · 10 February 2026
448. Deputy Barry Heneghan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether a consistent cost benefit and fiscal sustainability assessment framework is applied across major energy, transport and electricity grid infrastructure projects funded under the National Development Plan; whether this framework has been reviewed; and if he will make a statement on the matter. [9574/26]
Question· writtenPQ 444asked
Ireland · Dáil Éireann · 10 February 2026
444. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether his Department has considered the fiscal risk posed to the Exchequer by cartel activity and bid-rigging in public procurement; whether this risk is reflected in any expenditure control, value-for-money, or public spending review processes; and if he will make a statement on the matter. [9326/26]
Question· writtenPQ 436asked
Ireland · Dáil Éireann · 10 February 2026
436. Deputy Shay Brennan asked the Tánaiste and Minister for Finance whether his Department has examined the feasibility and fiscal impact of introducing a narrowly targeted CGT-neutral restructuring mechanism to allow Irish residents to transfer direct U.S. situs securities into Irish or EU regulated funds without triggering immediate capital gains tax, subject to anti-abuse safeguards. [10350/26]
Question· writtenPQ 433asked
Ireland · Dáil Éireann · 10 February 2026
433. Deputy Paula Butterly asked the Tánaiste and Minister for Finance to outline whether persons affected by changes in the methods of enforcement and/or taxation of a State pension while in receipt of an additional occupational pension were informed of these changes in advance; the degree to which these communications were issued; and if he will make a statement on the matter. [10330/26]
Question· writtenPQ 425asked
Ireland · Dáil Éireann · 10 February 2026
425. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance whether any estimate, internal model or fiscal impact analysis was prepared by the Revenue Commissioners or his Department regarding the cost to the Exchequer of limiting Karshan-related liabilities to the years 2024–2025, instead of applying the Supreme Court judgment retrospectively; if no such estimate was prepared, to explain if the Government considered that this limitation confers a selective fiscal advantage on participating employers; and if he will make a statement on the matter. [10141/26]
Question· writtenPQ 421asked
Ireland · Dáil Éireann · 10 February 2026
421. Deputy William Aird asked the Tánaiste and Minister for Finance how fiscal policy will move beyond once-off supports to permanently reduce cost-of-living pressures for low and middle-income households; and if he will make a statement on the matter. [10107/26]
Question· writtenPQ 403asked
Ireland · Dáil Éireann · 10 February 2026
403. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if he will comment on the impact of the Revenue Commissioners case (details supplied) on workers in the arts sector, particularly concerning employee and contractor classifications pursuant to the recent Revenue guidelines for determining employment status for taxation purpose; and if he will make a statement on the matter. [9667/26]
Question· writtenPQ 232asked
Ireland · Dáil Éireann · 10 February 2026
232. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he has examined the potential of schemes to allow savers to invest more of Ireland's substantial household deposit savings into products which directly fund the delivery of major Irish public infrastructure projects; and if he will make a statement on the matter. [10071/26]
Question· writtenPQ 225asked
Ireland · Dáil Éireann · 10 February 2026
225. Deputy Naoise Ó Cearúil asked the Tánaiste and Minister for Finance the way in which the Government intends to remain within the net expenditure growth ceiling set out in Ireland’s Medium-Term Fiscal and Structural Plan, given the projected upward pressure from age-related spending over the 2025–2029 adjustment period; and if he will make a statement on the matter. [9953/26]
Question· writtenPQ 224asked
Ireland · Dáil Éireann · 10 February 2026
224. Deputy Shay Brennan asked the Tánaiste and Minister for Finance for an update on his preparations for Ireland’s EU Presidency; the way in which he plans to oversee budgetary discussions on the next Multiannual Financial Framework post-2027 in a manner that will safeguard Ireland’s fiscal interests; and if he will make a statement on the matter. [9727/26]
Question· writtenPQ 200asked
Ireland · Dáil Éireann · 10 February 2026
200. Deputy Sean Fleming asked the Tánaiste and Minister for Finance the plans in place to activate the estimated €170 billion in Irish deposit accounts, to advance the objectives of the Savings and Investments Union; and if he will make a statement on the matter. [9535/26]
Question· writtenPQ 198asked
Ireland · Dáil Éireann · 10 February 2026
198. Deputy Naoise Ó Cearúil asked the Tánaiste and Minister for Finance his views on Ireland’s ability to maintain the downward trajectory of the debt-to-GNI* ratio, as required in the Medium-Term Fiscal and Structural Plan, in light of projected increases in capital spending; and if he will make a statement on the matter. [9954/26]
Question· writtenPQ 194asked
Ireland · Dáil Éireann · 10 February 2026
194. Deputy Albert Dolan asked the Tánaiste and Minister for Finance the contingency plans he has in place in the event of a downturn in tax revenues; and if he will make a statement on the matter. [9538/26]
Question· writtenPQ 188asked
Ireland · Dáil Éireann · 10 February 2026
188. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the current position regarding the introduction and application of taxation measures relating to vacant and derelict properties; whether indicative timelines have been set for their commencement and operation; whether his Department is examining options to advance their implementation in the context of housing supply objectives; and if he will make a statement on the matter. [10087/26]
Question· oralPQ 162asked
Ireland · Dáil Éireann · 10 February 2026
162. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance if he will ensure the Ireland Strategic Investment Fund, ISIF, is fully divested from all companies, directly and indirectly, involved in illegally occupied Palestinian territories; and if he will make a statement on the matter. [10053/26]
Question· writtenPQ 177asked
Ireland · Dáil Éireann · 5 February 2026
177. Deputy Shay Brennan asked the Tánaiste and Minister for Finance the current processes in relation to emergency taxation; and if he will address related issues raised in correspondence (details supplied). [8830/26]
Question· writtenPQ 400asked
Ireland · Dáil Éireann · 4 February 2026
400. Deputy Grace Boland asked the Tánaiste and Minister for Finance if he will consider providing a VAT exemption for changeover switches when installed as part of domestic battery storage systems; if his Department has examined the potential fiscal and regulatory implications of extending the existing VAT reliefs for renewable energy equipment to include these safety-critical components; and if he will make a statement on the matter. [8440/26]
Question· writtenPQ 453asked
Ireland · Dáil Éireann · 29 January 2026
453. Deputy Carol Nolan asked the Minister for Health the rationale behind any supplementary funding requests made by the HSE in 2024 and 2025; the way in which such requests align with overall fiscal responsibility; and if she will make a statement on the matter. [7270/26]
Question· writtenPQ 446asked
Ireland · Dáil Éireann · 29 January 2026
446. Deputy Carol Nolan asked the Minister for Health the details of any overspending identified in the Health Service Executive's budget for the fiscal year including the specific areas of overspend and the total amount exceeded; and if she will make a statement on the matter. [7263/26]
Question· writtenPQ 351asked
Ireland · Dáil Éireann · 29 January 2026
351. Deputy Ken O'Flynn asked the Minister for Justice, Home Affairs and Migration to outline the policy rationale, projected fiscal impact, and anticipated savings associated with proposals to require international protection applicants who are in employment to make a contribution towards the cost of their accommodation; the estimated annual savings arising from this measure; the safeguards envisaged to ensure proportionality and compliance; and if he will make a statement on the matter. [7243/26]
Question· writtenPQ 31asked
Ireland · Dáil Éireann · 28 January 2026
31. Deputy Emer Currie asked the Tánaiste and Minister for Finance the additional fiscal supports, the Government is considering addressing concerns expressed by private landlords in advance of forthcoming rental reforms to prevent further landlord exits from the private rental market; and if he will make a statement on the matter. [6913/26]
Question· writtenPQ 29asked
Ireland · Dáil Éireann · 28 January 2026
29. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he can examine a taxation matter raised in correspondence (details supplied);; and if he will make a statement on the matter. [6884/26]
Record· debate2026-01-27published
Ireland · Dáil Éireann · 27 January 2026
Committee on Budgetary Oversight
Question· writtenPQ 402asked
Ireland · Dáil Éireann · 27 January 2026
402. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance for the estimated fiscal cost to the Exchequer of limiting Karshan-related liabilities to the years 2024–2025 rather than the full retrospective period of 2010–2023; and if he will make a statement on the matter. [6573/26]
Question· writtenPQ 380asked
Ireland · Dáil Éireann · 27 January 2026
380. Deputy Martin Daly asked the Tánaiste and Minister for Finance the distributional analysis of budget 2025 measures as published by the Department, showing impacts by income decile and household type. [5675/26]
Question· writtenPQ 371asked
Ireland · Dáil Éireann · 27 January 2026
371. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance if he will consider requests (details supplied) regarding Revenue's guidelines for determining employment status for taxation purposes; and if he will make a statement on the matter. [6392/26]
Question· writtenPQ 337asked
Ireland · Dáil Éireann · 22 January 2026
337. Deputy Brendan Smith asked the Tánaiste and Minister for Finance the proposals to address the taxation anomalies that affect cross-Border workers; and if he will make a statement on the matter. [5395/26]