233. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Revenue Commissioners have any discretionary authority to waive or reduce Vehicle Registration Tax in exceptional or humanitarian circumstances, including cases involving individuals subject to protection orders; and if so, to outline the criteria governing such discretion. [33583/26]
234. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has conducted any assessment of the impact of Vehicle Registration Tax and associated motor taxation requirements on individuals in vulnerable circumstances, including those subject to protection orders; and whether any policy review is planned. [33584/26]
235. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether responsibility for considering financial or administrative reliefs for individuals subject to protection orders in respect of vehicle importation is assigned to his Department, the Revenue Commissioners, or another body; and if he will clarify the policy framework governing such cases. [33585/26]
239. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated annual Exchequer yield attributable to the deemed disposal regime as it applies to Exchange Traded Funds and other gross roll-up investment products held by individual retail investors; and to provide a breakdown of this yield for each of the past five years. [33767/26]
240. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Department has undertaken any forward projections or dependency analysis in respect of Exchequer revenues arising from the deemed disposal regime; and if so, to provide details of such projections. [33768/26]
241. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance what empirical analysis, behavioural modelling, or impact assessments have been undertaken since the introduction of deemed disposal in 2006 to evaluate its effectiveness in preventing tax deferral or avoidance by retail investors; and if none have been undertaken, to confirm same. [33769/26]
242. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any analysis has been conducted by his Department, the Revenue Commissioners, or any external body on whether the deemed disposal regime influences retail investor behaviour, including investment decisions relating to Exchange Traded Funds versus direct equity holdings or non-EU domiciled products; and if so, to provide details. [33770/26]
243. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to identify any EU or OECD jurisdiction that applies a taxation mechanism equivalent to Ireland’s deemed disposal regime, including the taxation of unrealised gains within regulated retail investment funds; and if no such jurisdiction exists, to set out the policy rationale for maintaining such a regime in Ireland. [33771/26]
244. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to outline the effective tax rates applicable to Exchange Traded Fund investments under the deemed disposal regime compared with the standard capital gains tax rate applied to direct equity investments; and to confirm whether any internal assessment has been conducted on the relative impact of these differing rates. [33772/26]
245. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the policy rationale for the prohibition on offsetting losses within the deemed disposal regime, including whether any review has been undertaken of this restriction in comparison with standard capital gains tax treatment. [33773/26]
246. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any analysis has been conducted on the distributional impact of the deemed disposal regime across income cohorts, including its effect on small and medium retail investors; and if so, to provide details. [33774/26]
247. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Department has assessed the impact of the deemed disposal regime on retail participation rates in diversified investment funds; and if so, to provide any data or analysis available. [33775/26]
248. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Department has conducted any costings, scenario modelling, or fiscal impact assessments in relation to the abolition or reform of the deemed disposal regime as it applies to retail investors; and if so, to provide details of same. [33776/26]
249. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the deemed disposal regime has been assessed in the context of recent European Commission recommendations on savings and investment accounts; and if so, to outline any alignment or divergence identified. [33777/26]
250. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to provide a detailed timeline for the publication of the roadmap on the taxation of retail investment, including whether the roadmap will include specific proposals relating to deemed disposal; and if so, to provide details. [33778/26]
353. Deputy Ken O'Flynn asked the Minister for Social Protection the total expenditure to date on the accommodation recognition payment scheme; the number of recipients currently in receipt of the payment; and the projected cost of the scheme to March 2027 under current policy. [33607/26]
373. Deputy Ken O'Flynn asked the Minister for Justice, Home Affairs and Migration the total Exchequer expenditure incurred to date, by year since 2022, in respect of accommodation, income supports and associated services for beneficiaries of temporary protection from Ukraine; the estimated full-year cost for 2026; and the projected expenditure liability to March 2027. [33602/26]
374. Deputy Ken O'Flynn asked the Minister for Justice, Home Affairs and Migration the policy rationale for maintaining temporary protection supports, including accommodation supports, until March 2027; whether any alternative policy options were formally considered to taper supports earlier; and if he will provide details of such options. [33603/26]
375. Deputy Ken O'Flynn asked the Minister for Justice, Home Affairs and Migration whether formal national criteria have been defined for determining, medically vulnerable status, the absence of safe housing in Ukraine for the purposes of continued eligibility for State supports; if so, to provide those criteria; and if not, the basis on which such determinations are made. [33604/26]
376. Deputy Ken O'Flynn asked the Minister for Justice, Home Affairs and Migration whether any verification, audit or assurance mechanisms are in place to assess claims relating to lack of safe housing in Ukraine; the body responsible for such oversight; and whether any audits or reviews have been conducted to date. [33605/26]
377. Deputy Ken O'Flynn asked the Minister for Justice, Home Affairs and Migration the current number of temporary protection beneficiaries accommodated in private accommodation supported by the Accommodation Recognition Payment, State-contracted commercial accommodation, the modular or rapid-build housing; and the average annual cost per person within each category. [33606/26]
378. Deputy Ken O'Flynn asked the Minister for Justice, Home Affairs and Migration whether his Department has conducted or commissioned any formal assessment of housing availability, safety conditions, or regional stability in Ukraine for the purpose of informing Irish Government policy on return; and if so, to provide details of such assessments. [33611/26]
379. Deputy Ken O'Flynn asked the Minister for Justice, Home Affairs and Migration whether his Department has undertaken any assessment of the consistency of support levels, accommodation provision, and financial assistance across different categories of protection applicants within the State; and if so, to provide details of such assessments. [33612/26]
385. Deputy Ken O'Flynn asked the Minister for Justice, Home Affairs and Migration the current status of the proposed voluntary return scheme for beneficiaries of temporary protection from Ukraine; the estimated total cost of the scheme based on projected uptake; and the policy analysis underpinning the proposed payment levels. [33608/26]
386. Deputy Ken O'Flynn asked the Minister for Justice, Home Affairs and Migration whether the timing of the proposed voluntary return scheme has been aligned with the expected cessation of the EU Temporary Protection Directive in March 2027; and if so, to provide the policy basis for that alignment. [33610/26]