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Question· writtenPQ 398asked

398. Deputy Robert O'Donoghue asked the Minister for Social Protection whether he will undertake a comprehensive review of the financial and social protection supports available to family carers, including carer's allowance, carer's benefit and the carer's support grant, with particular consideration given to the interaction between caring responsibilities, employment, taxation and pension entitlements. [66791/26]

Ireland · Dáil Éireann · 22 September 2026

398. Deputy Robert O'Donoghue asked the Minister for Social Protection whether he will undertake a comprehensive review of the financial and social protection supports available to family carers, including carer's allowance, carer's benefit and the carer's support grant, with particular consideration given to the interaction between caring responsibilities, employment, taxation and pension entitlements. [66791/26]

Question· writtenPQ 176asked

176. Deputy Ann Graves asked the Tánaiste and Minister for Finance to address the taxation issues faced by Irish employees who receive share options as part of their employment via existing unapproved share option schemes; and if he will specifically consider immediate changes to the taxation of unapproved employee options schemes (details supplied). [66781/26]

Ireland · Dáil Éireann · 22 September 2026

176. Deputy Ann Graves asked the Tánaiste and Minister for Finance to address the taxation issues faced by Irish employees who receive share options as part of their employment via existing unapproved share option schemes; and if he will specifically consider immediate changes to the taxation of unapproved employee options schemes (details supplied). [66781/26]

Question· writtenPQ 8asked

8. Deputy Paul Lawless asked the Minister for Climate, Energy and the Environment if his attention has been drawn to a report issued by the Irish Fiscal Advisory Council titled the Hidden Costs of Inaction July 2026, which warned of the costs Ireland will face in financial penalties if we fail to meet our climate targets; if he will outline the likely costs; and the margin by which costs are projected to be missed. [64910/26]

Ireland · Dáil Éireann · 17 September 2026

8. Deputy Paul Lawless asked the Minister for Climate, Energy and the Environment if his attention has been drawn to a report issued by the Irish Fiscal Advisory Council titled the Hidden Costs of Inaction July 2026, which warned of the costs Ireland will face in financial penalties if we fail to meet our climate targets; if he will outline the likely costs; and the margin by which costs are projected to be missed. [64910/26]

Question· writtenPQ 408asked

408. Deputy Denise Mitchell asked the Tánaiste and Minister for Finance if he plans for the establishment of a working group to review and propose changes to the taxation of funds, life assurance policies and other investment products, as recommended by the Welfare and Taxation Commission; and if he will make a statement on the matter. [65014/26]

Ireland · Dáil Éireann · 16 September 2026

408. Deputy Denise Mitchell asked the Tánaiste and Minister for Finance if he plans for the establishment of a working group to review and propose changes to the taxation of funds, life assurance policies and other investment products, as recommended by the Welfare and Taxation Commission; and if he will make a statement on the matter. [65014/26]

Question· writtenPQ 405asked

405. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his Department has undertaken economic or Exchequer revenue modelling of the abolition of the eight-year deemed disposal regime for investment funds and ETFs and its replacement with taxation on actual disposal; if so, the estimated Exchequer impact over ten, 20, 30 and 40-year periods; and the principal assumptions underpinning such modelling (details supplied). [65048/26]

Ireland · Dáil Éireann · 16 September 2026

405. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his Department has undertaken economic or Exchequer revenue modelling of the abolition of the eight-year deemed disposal regime for investment funds and ETFs and its replacement with taxation on actual disposal; if so, the estimated Exchequer impact over ten, 20, 30 and 40-year periods; and the principal assumptions underpinning such modelling (details supplied). [65048/26]

Question· writtenPQ 387asked

387. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance if he will review inconsistencies in the taxation of fuels, including the loss of eligibility for the diesel rebate scheme when hauliers move from fossil diesel to certain renewable fuels and the application of 13.5% VAT to home heating oil compared with 9% on gas, particularly given rural households’ greater dependence on oil heating; and if he will make a statement on the matter. [64531/26]

Ireland · Dáil Éireann · 16 September 2026

387. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance if he will review inconsistencies in the taxation of fuels, including the loss of eligibility for the diesel rebate scheme when hauliers move from fossil diesel to certain renewable fuels and the application of 13.5% VAT to home heating oil compared with 9% on gas, particularly given rural households’ greater dependence on oil heating; and if he will make a statement on the matter. [64531/26]

Question· writtenPQ 371asked

371. Deputy Tom Brabazon asked the Tánaiste and Minister for Finance the changes he plans to make to the taxation of investment funds and the deemed disposal regime in advance of Budget 2028; whether any interim reforms are under consideration; and if he will make a statement on the matter. [64235/26]

Ireland · Dáil Éireann · 16 September 2026

371. Deputy Tom Brabazon asked the Tánaiste and Minister for Finance the changes he plans to make to the taxation of investment funds and the deemed disposal regime in advance of Budget 2028; whether any interim reforms are under consideration; and if he will make a statement on the matter. [64235/26]

Question· writtenPQ 3150asked

3150. Deputy Barry Heneghan asked the Minister for Health whether preventative health measures, including immunisation programmes and population screening initiatives, have been considered for inclusion as part of Ireland's medium-term fiscal and structural plan and annual progress reports under the revised EU Economic Governance Framework (details supplied); and if she will make a statement on the matter. [60041/26]

Ireland · Dáil Éireann · 7 September 2026

3150. Deputy Barry Heneghan asked the Minister for Health whether preventative health measures, including immunisation programmes and population screening initiatives, have been considered for inclusion as part of Ireland's medium-term fiscal and structural plan and annual progress reports under the revised EU Economic Governance Framework (details supplied); and if she will make a statement on the matter. [60041/26]

Question· writtenPQ 3051asked

3051. Deputy Shónagh Ní Raghallaigh asked the Minister for Children, Disability and Equality whether her Department has undertaken an assessment of the long-term fiscal benefits associated with investment in foster care, including the potential cost savings arising from improved placement stability and reduced reliance on more expensive residential care settings; and if she will make a statement on the matter. [59793/26]

Ireland · Dáil Éireann · 7 September 2026

3051. Deputy Shónagh Ní Raghallaigh asked the Minister for Children, Disability and Equality whether her Department has undertaken an assessment of the long-term fiscal benefits associated with investment in foster care, including the potential cost savings arising from improved placement stability and reduced reliance on more expensive residential care settings; and if she will make a statement on the matter. [59793/26]

Question· writtenPQ 2854asked

2854. Deputy Richard Boyd Barrett asked the Minister for Children; Disability and Equality whether her Department or the HSE has assessed the feasibility of a disability service provider operating its day-service transport directly rather than contracting the service to private operators; whether such an assessment would include potential savings arising from taxation arrangements, the removal of private profit, and the reinvestment of savings in frontline disability services (details supplied); and if she will make a statement on the matter. [60169/26]

Ireland · Dáil Éireann · 7 September 2026

2854. Deputy Richard Boyd Barrett asked the Minister for Children; Disability and Equality whether her Department or the HSE has assessed the feasibility of a disability service provider operating its day-service transport directly rather than contracting the service to private operators; whether such an assessment would include potential savings arising from taxation arrangements, the removal of private profit, and the reinvestment of savings in frontline disability services (details supplied); and if she will make a statement on the matter. [60169/26]

Question· writtenPQ 859asked

859. Deputy Emer Currie asked the Tánaiste and Minister for Finance if existing holders of investment products who are due to face a deemed disposal taxation during 2027 will be exempted or allowed to transfer their investments to a new personal investment account. [63832/26]

Ireland · Dáil Éireann · 7 September 2026

859. Deputy Emer Currie asked the Tánaiste and Minister for Finance if existing holders of investment products who are due to face a deemed disposal taxation during 2027 will be exempted or allowed to transfer their investments to a new personal investment account. [63832/26]

Question· writtenPQ 837asked

837. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he plans to legislate to give effect to personal taxation implications of the Supreme Court judgment in a case (details supplied); and if he will make a statement on the matter. [63487/26]

Ireland · Dáil Éireann · 7 September 2026

837. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he plans to legislate to give effect to personal taxation implications of the Supreme Court judgment in a case (details supplied); and if he will make a statement on the matter. [63487/26]

Question· writtenPQ 807asked

807. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if he will consider targeted taxation reform for small and medium-sized private landlords as part of Budget 2027, with a view to improving the viability of the sector and protecting the supply of private rental accommodation; and if he will make a statement on the matter. [63051/26]

Ireland · Dáil Éireann · 7 September 2026

807. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if he will consider targeted taxation reform for small and medium-sized private landlords as part of Budget 2027, with a view to improving the viability of the sector and protecting the supply of private rental accommodation; and if he will make a statement on the matter. [63051/26]

Question· writtenPQ 806asked

806. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if he acknowledges that the current taxation treatment of rental income is a significant barrier to the viability of smaller private landlords and is contributing to landlords exiting the rental market; and if he will make a statement on the matter. [63050/26]

Ireland · Dáil Éireann · 7 September 2026

806. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if he acknowledges that the current taxation treatment of rental income is a significant barrier to the viability of smaller private landlords and is contributing to landlords exiting the rental market; and if he will make a statement on the matter. [63050/26]

Question· writtenPQ 755asked

755. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance with specific reference to the deemed disposal measure, to provide an update on the development and publication of the roadmap for the taxation of retail investment as announced in Budget 2026; whether he intends to bring forward any changes to the current deemed disposal measure as part of Budget 2027; and if he will make a statement on the matter. [61859/26]

Ireland · Dáil Éireann · 7 September 2026

755. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance with specific reference to the deemed disposal measure, to provide an update on the development and publication of the roadmap for the taxation of retail investment as announced in Budget 2026; whether he intends to bring forward any changes to the current deemed disposal measure as part of Budget 2027; and if he will make a statement on the matter. [61859/26]

Question· writtenPQ 742asked

742. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the reforms to the taxation system being considered to better support indigenous SMEs to scale, invest and expand, including whether changes are being examined to ensure the tax system encourages business growth rather than creating barriers to expansion; and if he will make a statement on the matter. [60621/26]

Ireland · Dáil Éireann · 7 September 2026

742. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the reforms to the taxation system being considered to better support indigenous SMEs to scale, invest and expand, including whether changes are being examined to ensure the tax system encourages business growth rather than creating barriers to expansion; and if he will make a statement on the matter. [60621/26]

Question· writtenPQ 869asked

869. Deputy Mairéad Farrell asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to Parliamentary Question Nos. 544 and 619 of 30 June 2026, the way in which the forecasted overspends of the Department of Social Protection and the Department of Justice, Home Affairs and Migration will be accommodated for within the Government's fiscal rules; if Supplementary Estimates will be used to cover these overspends; and if he will make a statement on the matter. [55526/26]

Ireland · Dáil Éireann · 28 July 2026

869. Deputy Mairéad Farrell asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to Parliamentary Question Nos. 544 and 619 of 30 June 2026, the way in which the forecasted overspends of the Department of Social Protection and the Department of Justice, Home Affairs and Migration will be accommodated for within the Government's fiscal rules; if Supplementary Estimates will be used to cover these overspends; and if he will make a statement on the matter. [55526/26]

Question· writtenPQ 842asked

842. Deputy Ruairí Ó Murchú asked the Tánaiste and 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. [59239/26]

Ireland · Dáil Éireann · 28 July 2026

842. Deputy Ruairí Ó Murchú asked the Tánaiste and 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. [59239/26]

Question· writtenPQ 830asked

830. Deputy Peter Roche asked the Tánaiste and Minister for Finance whether his Department has considered additional taxation measures for family farms, including amendments to agricultural relief and retirement relief, to support farm succession in counties such as Galway; and if he will make a statement on the matter. [59167/26]

Ireland · Dáil Éireann · 28 July 2026

830. Deputy Peter Roche asked the Tánaiste and Minister for Finance whether his Department has considered additional taxation measures for family farms, including amendments to agricultural relief and retirement relief, to support farm succession in counties such as Galway; and if he will make a statement on the matter. [59167/26]

Question· writtenPQ 806asked

806. Deputy Cathy Bennett asked the Tánaiste and Minister for Finance the total amount contributed to the EU MFF by Ireland in each of the years from 2019 to 2025 and to date in 2026; the total receipts; and if he will make a statement on the matter. [58022/26]

Ireland · Dáil Éireann · 28 July 2026

806. Deputy Cathy Bennett asked the Tánaiste and Minister for Finance the total amount contributed to the EU MFF by Ireland in each of the years from 2019 to 2025 and to date in 2026; the total receipts; and if he will make a statement on the matter. [58022/26]

Question· writtenPQ 778asked

778. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if products subject to investment by the providers of new personal investment accounts using moneys invested through the new accounts will be subject to deemed disposal taxation. [57116/26]

Ireland · Dáil Éireann · 28 July 2026

778. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if products subject to investment by the providers of new personal investment accounts using moneys invested through the new accounts will be subject to deemed disposal taxation. [57116/26]

Question· writtenPQ 755asked

755. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the current level of Ireland public debt as a percentage of GNI*; the way in which this has changed over the past decade; the measures being taken to ensure the sustainability of the public finances and to manage or reduce the fiscal deficit; the projected public debt figures for each of the next three years; and if he will make a statement on the matter. [56616/26]

Ireland · Dáil Éireann · 28 July 2026

755. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the current level of Ireland public debt as a percentage of GNI*; the way in which this has changed over the past decade; the measures being taken to ensure the sustainability of the public finances and to manage or reduce the fiscal deficit; the projected public debt figures for each of the next three years; and if he will make a statement on the matter. [56616/26]

Question· writtenPQ 726asked

726. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the measures in place to encourage individuals to donate land or buildings for community, cultural, sporting or educational purposes in their wills; if such donations could be exempt from taxation; the way in which such measures compare to other jurisdictions; and if he will make a statement on the matter. [55973/26]

Ireland · Dáil Éireann · 28 July 2026

726. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the measures in place to encourage individuals to donate land or buildings for community, cultural, sporting or educational purposes in their wills; if such donations could be exempt from taxation; the way in which such measures compare to other jurisdictions; and if he will make a statement on the matter. [55973/26]

Question· writtenPQ 725asked

725. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the measures in place to encourage individuals to leave works of art to public galleries or institutions in their wills; if such donations could be exempt from taxation; the way in which such measures compare to other jurisdictions; and if he will make a statement on the matter. [55972/26]

Ireland · Dáil Éireann · 28 July 2026

725. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the measures in place to encourage individuals to leave works of art to public galleries or institutions in their wills; if such donations could be exempt from taxation; the way in which such measures compare to other jurisdictions; and if he will make a statement on the matter. [55972/26]

Question· writtenPQ 698asked

698. Deputy Brendan Smith asked the Tánaiste and Minister for Finance if he will give detailed consideration to a submission from a national body (details supplied); and if he will make a statement on the matter. [55435/26]

Ireland · Dáil Éireann · 28 July 2026

698. Deputy Brendan Smith asked the Tánaiste and Minister for Finance if he will give detailed consideration to a submission from a national body (details supplied); and if he will make a statement on the matter. [55435/26]

Question· writtenPQ 696asked

696. Deputy Brendan Smith asked the Tánaiste and Minister for Finance to give detailed consideration to the proposals outlined by a national organisation (details supplied); and if he will make a statement on the matter. [55376/26]

Ireland · Dáil Éireann · 28 July 2026

696. Deputy Brendan Smith asked the Tánaiste and Minister for Finance to give detailed consideration to the proposals outlined by a national organisation (details supplied); and if he will make a statement on the matter. [55376/26]

Question· writtenPQ 680asked

680. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance if he plans to address the inequity between the treatment of exchange-traded funds for tax purposes, and the taxation of other gains from the disposal of financial instruments; and if he will make a statement on the matter. [55130/26]

Ireland · Dáil Éireann · 28 July 2026

680. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance if he plans to address the inequity between the treatment of exchange-traded funds for tax purposes, and the taxation of other gains from the disposal of financial instruments; and if he will make a statement on the matter. [55130/26]

Question· writtenPQ 338asked

338. Deputy Mark Ward asked the Minister for Transport if the Government are considering a ban on e-scooters in all public places; if additional safety requirements are being considered; if taxation and insurance are being considered; and if he will make a statement on the matter. [57044/26]

Ireland · Dáil Éireann · 28 July 2026

338. Deputy Mark Ward asked the Minister for Transport if the Government are considering a ban on e-scooters in all public places; if additional safety requirements are being considered; if taxation and insurance are being considered; and if he will make a statement on the matter. [57044/26]

Question· writtenPQ 63asked

63. Deputy Joe Cooney asked the Minister for Agriculture, Food and the Marine if he will outline whether a farm income volatility taxation measure will be included in his Departments priorities for Budget 2027; to outline his engagements with the Minister for Finance and farm organisations on such a measure; and if he will make a statement on the matter. [52214/26]

Ireland · Dáil Éireann · 9 July 2026

63. Deputy Joe Cooney asked the Minister for Agriculture, Food and the Marine if he will outline whether a farm income volatility taxation measure will be included in his Departments priorities for Budget 2027; to outline his engagements with the Minister for Finance and farm organisations on such a measure; and if he will make a statement on the matter. [52214/26]

Question· writtenPQ 66asked

66. Deputy Colm Burke asked the Tánaiste and Minister for Finance whether, in seeking agreement on the Tobacco Taxation Directive, Ireland will support the inclusion of novel nicotine products, including e-cigarettes, heated tobacco products and nicotine pouches, within the EU excise framework; whether Ireland supports minimum excise rates that reflect public-health objectives as well as internal-market considerations; and if he will make a statement on the matter. [52120/26]

Ireland · Dáil Éireann · 8 July 2026

66. Deputy Colm Burke asked the Tánaiste and Minister for Finance whether, in seeking agreement on the Tobacco Taxation Directive, Ireland will support the inclusion of novel nicotine products, including e-cigarettes, heated tobacco products and nicotine pouches, within the EU excise framework; whether Ireland supports minimum excise rates that reflect public-health objectives as well as internal-market considerations; and if he will make a statement on the matter. [52120/26]

Question· writtenPQ 65asked

65. Deputy Colm Burke asked the Tánaiste and Minister for Finance whether Ireland intends to table or support a Presidency compromise text on the revision of the Tobacco Taxation Directive during its Presidency of the Council of the European Union; whether he expects the file to be brought to ECOFIN for political agreement before the end of the Irish Presidency; and if he will make a statement on the matter. [52119/26]

Ireland · Dáil Éireann · 8 July 2026

65. Deputy Colm Burke asked the Tánaiste and Minister for Finance whether Ireland intends to table or support a Presidency compromise text on the revision of the Tobacco Taxation Directive during its Presidency of the Council of the European Union; whether he expects the file to be brought to ECOFIN for political agreement before the end of the Irish Presidency; and if he will make a statement on the matter. [52119/26]

Question· writtenPQ 64asked

64. Deputy Colm Burke asked the Tánaiste and Minister for Finance the number of meetings of the Working Party on Tax Questions, including meetings dealing with indirect taxation, that are scheduled or expected to take place during the Irish Presidency of the Council of the European Union; whether the revision of the Tobacco Taxation Directive is expected to feature on the agenda of any such meeting; and if he will make a statement on the matter. [52118/26]

Ireland · Dáil Éireann · 8 July 2026

64. Deputy Colm Burke asked the Tánaiste and Minister for Finance the number of meetings of the Working Party on Tax Questions, including meetings dealing with indirect taxation, that are scheduled or expected to take place during the Irish Presidency of the Council of the European Union; whether the revision of the Tobacco Taxation Directive is expected to feature on the agenda of any such meeting; and if he will make a statement on the matter. [52118/26]

Question· writtenPQ 40asked

40. Deputy Michael Fitzmaurice asked the Minister for Transport if there is a direct legal requirement linking a particular type of insurance policy to a particular motor taxation class; and if he will make a statement on the matter. [51999/26]

Ireland · Dáil Éireann · 8 July 2026

40. Deputy Michael Fitzmaurice asked the Minister for Transport if there is a direct legal requirement linking a particular type of insurance policy to a particular motor taxation class; and if he will make a statement on the matter. [51999/26]

Question· writtenPQ 266asked

266. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance the estimated first and full-year costs of reducing the standard and higher rates of taxation by 1% each, the number of people impacted by such reductions, in tabular form; and if he will make a statement on the matter. [51371/26]

Ireland · Dáil Éireann · 7 July 2026

266. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance the estimated first and full-year costs of reducing the standard and higher rates of taxation by 1% each, the number of people impacted by such reductions, in tabular form; and if he will make a statement on the matter. [51371/26]

Question· writtenPQ 238asked

238. Deputy Albert Dolan asked the Tánaiste and Minister for Finance the actions he is taking, or plans to take, to reduce the estimated annual economic cost of foetal alcohol spectrum disorder, FASD, to the State, which has been estimated at €4.6 billion per annum; whether he has considered the fiscal implications of FASD across health, education, social protection, disability, justice and employment services; whether his Department has undertaken any assessment of the return on investment associated with FASD prevention, diagnosis and early intervention measures; and if he will make a statement on the matter. [51030/26]

Ireland · Dáil Éireann · 7 July 2026

238. Deputy Albert Dolan asked the Tánaiste and Minister for Finance the actions he is taking, or plans to take, to reduce the estimated annual economic cost of foetal alcohol spectrum disorder, FASD, to the State, which has been estimated at €4.6 billion per annum; whether he has considered the fiscal implications of FASD across health, education, social protection, disability, justice and employment services; whether his Department has undertaken any assessment of the return on investment associated with FASD prevention, diagnosis and early intervention measures; and if he will make a statement on the matter. [51030/26]

Question· writtenPQ 272asked

272. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if, in view of continuing trends of landlords exiting the private rental sector and the increase in notices of termination recorded by the Residential Tenancies Board in Q1 2026, he will review the taxation treatment of individual landlords with a view to supporting rental supply; and if he will make a statement on the matter. [50330/26]

Ireland · Dáil Éireann · 2 July 2026

272. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if, in view of continuing trends of landlords exiting the private rental sector and the increase in notices of termination recorded by the Residential Tenancies Board in Q1 2026, he will review the taxation treatment of individual landlords with a view to supporting rental supply; and if he will make a statement on the matter. [50330/26]

Question· writtenPQ 145asked

145. Deputy Emer Currie asked the Tánaiste and Minister for Finance to examine changes to the taxation of rental income, including the expansion of existing rental income reliefs, in order to encourage continued and new participation by private landlords in the residential rental sector; and if he will make a statement on the matter. [50313/26]

Ireland · Dáil Éireann · 1 July 2026

145. Deputy Emer Currie asked the Tánaiste and Minister for Finance to examine changes to the taxation of rental income, including the expansion of existing rental income reliefs, in order to encourage continued and new participation by private landlords in the residential rental sector; and if he will make a statement on the matter. [50313/26]

Question· writtenPQ 144asked

144. Deputy Emer Currie asked the Tánaiste and Minister for Finance if providers of new personal investment accounts will be able to reinvest the moneys invested in PIAs into other investment products; to outline who will be liable for the exit tax and deemed disposal taxation on any gains on the reinvested moneys; and if this will be passed onto the PIA investor. [50274/26]

Ireland · Dáil Éireann · 1 July 2026

144. Deputy Emer Currie asked the Tánaiste and Minister for Finance if providers of new personal investment accounts will be able to reinvest the moneys invested in PIAs into other investment products; to outline who will be liable for the exit tax and deemed disposal taxation on any gains on the reinvested moneys; and if this will be passed onto the PIA investor. [50274/26]

Question· writtenPQ 166asked

166. Deputy Darren O'Rourke asked the Minister for Defence regarding the Army Nursing Corps (ANC), the pay scale for an ANC nurse; the number of hours covered by agency nurses in the Defence Forces for the 2025 fiscal year; and if she will make a statement on the matter. [49756/26]

Ireland · Dáil Éireann · 30 June 2026

166. Deputy Darren O'Rourke asked the Minister for Defence regarding the Army Nursing Corps (ANC), the pay scale for an ANC nurse; the number of hours covered by agency nurses in the Defence Forces for the 2025 fiscal year; and if she will make a statement on the matter. [49756/26]

Question· writtenPQ 164asked

164. Deputy Donnchadh Ó Laoghaire asked the Minister for Defence regarding the Army Nursing Corps, the current cost for using agency nurses for covering nursing duties in the Defence Forces; the number of hours that were covered by these agency nurses for the 2025 fiscal year; and if she will make a statement on the matter. [49680/26]

Ireland · Dáil Éireann · 30 June 2026

164. Deputy Donnchadh Ó Laoghaire asked the Minister for Defence regarding the Army Nursing Corps, the current cost for using agency nurses for covering nursing duties in the Defence Forces; the number of hours that were covered by these agency nurses for the 2025 fiscal year; and if she will make a statement on the matter. [49680/26]

Question· writtenPQ 45asked

45. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide an update on his review of the taxation of retail investment with a view to ensuring that existing investors are included in future tax measures; and if he will make a statement on the matter. [47672/26]

Ireland · Dáil Éireann · 25 June 2026

45. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide an update on his review of the taxation of retail investment with a view to ensuring that existing investors are included in future tax measures; and if he will make a statement on the matter. [47672/26]

Question· oralPQ 4asked

4. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he will provide an update on the proposed savings and investment account; the precise details of the scheme, including its design and proposed taxation treatment; and the timeline for publication of those details and for the production of any required legislation. [48371/26]

Ireland · Dáil Éireann · 25 June 2026

4. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he will provide an update on the proposed savings and investment account; the precise details of the scheme, including its design and proposed taxation treatment; and the timeline for publication of those details and for the production of any required legislation. [48371/26]

Question· writtenPQ 256asked

256. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance for an update on plans to reform and enhance Ireland’s regulatory framework for Retail Investor Alternative Investment Funds (AIFs); and if he will make a statement on the matter. [46749/26]

Ireland · Dáil Éireann · 18 June 2026

256. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance for an update on plans to reform and enhance Ireland’s regulatory framework for Retail Investor Alternative Investment Funds (AIFs); and if he will make a statement on the matter. [46749/26]

Question· writtenPQ 255asked

255. Deputy Pádraig Rice asked the Tánaiste and Minister for Finance to respond to reports that consultants on public only consultant contracts (POCC) are being routinely gifted fees for the delivery of babies of private patients in the Rotunda Maternity Hospital (details supplied); if this practice will be investigated given the issues surrounding the taxation of these gifts; to clarify matters related to tax treatment; and if he will make a statement on the matter. [46728/26]

Ireland · Dáil Éireann · 18 June 2026

255. Deputy Pádraig Rice asked the Tánaiste and Minister for Finance to respond to reports that consultants on public only consultant contracts (POCC) are being routinely gifted fees for the delivery of babies of private patients in the Rotunda Maternity Hospital (details supplied); if this practice will be investigated given the issues surrounding the taxation of these gifts; to clarify matters related to tax treatment; and if he will make a statement on the matter. [46728/26]

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