Ken O'Flynn

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]

83. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total number of individual taxpayers who filed a deemed disposal liability on Exchange Traded Funds or other collective investment undertakings in each of the years 2015 to 2025 inclusive; the average deemed disposal tax liability per individual in each year; the total number of individuals who were required to sell holdings in order to meet a deemed disposal tax liability in each year; and if he will make a statement on the matter. [17595/26]

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]

85. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department or Revenue has conducted any assessment of the ratio of administrative cost to revenue collected specifically in respect of the deemed disposal regime as it applies to Exchange Traded Funds; if not, the reason therefor; whether he considers the current regime to represent value for money from a tax collection efficiency standpoint; and if he will make a statement on the matter. [17597/26]

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]

87. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has conducted any comparative analysis of the taxation treatment of Exchange Traded Fund investments by individual retail investors across EU member states; whether such analysis informed the decision to retain the deemed disposal regime in recent budgets; whether this analysis has been published; and if he will make a statement on the matter. [17599/26]

88. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he accepts that Ireland's deemed disposal regime, which imposes a 41% tax on unrealised gains in EU-domiciled Exchange Traded Funds every eight years with no provision for loss relief against other income, represents a materially more punitive taxation environment for retail investors in collective funds than that which applies in any comparable EU member state; and if he will make a statement on the matter. [17600/26]

89. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the reason the exit tax rate applicable to gains on Exchange Traded Funds and other collective investment undertakings subject to deemed disposal is set at 41%, exceeding the 33% capital gains tax rate applicable to direct shareholdings and other assets; whether he considers it appropriate that an individual who invests in a diversified EU-regulated fund product is taxed at a higher rate on gains than an individual who invests directly in equities; and if he will make a statement on the matter. [17601/26]

90. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the reason losses arising on Exchange Traded Funds and other collective investment undertakings subject to the deemed disposal regime cannot be offset against gains on other assets or against other income for the purposes of income tax; whether he considers this prohibition on loss relief to be equitable relative to the treatment of losses on direct equity investments under the capital gains tax regime; whether he has received any advice from the Tax Strategy Group or Revenue on the rationale for this asymmetry; and if he will make a statement on the matter. [17602/26]

91. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of individual taxpayers who crystallised a deemed disposal loss on Exchange Traded Funds or collective investment undertakings in each of the past five years; the total value of those losses; whether those taxpayers were entitled to any relief on those losses against other income or gains; and if he will make a statement on the matter. [17603/26]

92. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he has considered introducing a provision allowing losses realised under the deemed disposal regime on Exchange Traded Funds to be offset against capital gains tax liabilities on other assets; the estimated cost to the Exchequer of such a provision; and if he will make a statement on the matter. [17648/26]

93. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue or his Department has conducted any assessment of the volume of retail investment that has been diverted away from EU-domiciled Exchange Traded Funds and into non-EU domiciled funds, direct equity shareholdings, or other asset classes specifically to avoid the deemed disposal regime; if not, the reason therefor; whether he intends to commission such an assessment; and if he will make a statement on the matter. [17649/26]

94. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has assessed the impact of the deemed disposal regime on the concentration of Irish household wealth in residential property relative to diversified investment assets; whether the regime has been considered in the context of any government policy document addressing wealth concentration in property, housing affordability, or long-term savings behaviour; and if he will make a statement on the matter. [17650/26]

95. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he accepts that the deemed disposal regime, by making long-term diversified investment in EU-regulated fund products uniquely punitive relative to property investment, actively disincentivises the exact savings and investment behaviour that government policy in areas including housing, pension adequacy, and financial resilience explicitly seeks to encourage; and if he will make a statement on the matter. [17651/26]

96. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any assessment has been made of the impact of the deemed disposal regime on compliance behaviour; specifically whether the regime creates an incentive for individual investors to hold investments through corporate structures, self-directed pension vehicles, or non-Irish domiciled accounts in order to avoid the eight-year crystallisation event; the estimated revenue impact of such behavioural responses; and if he will make a statement on the matter. [17652/26]

97. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the deemed disposal regime has been assessed for its impact on the financial planning decisions of workers in defined contribution pension schemes who hold Exchange Traded Funds outside their pension wrapper as a supplementary long-term savings vehicle; whether the regime creates a disproportionate burden on such individuals relative to those whose savings are entirely within pension vehicles not subject to deemed disposal; and if he will make a statement on the matter. [17653/26]

98. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the basis upon which the eight-year period was chosen as the deemed disposal interval for Exchange Traded Funds and collective investment undertakings; whether any economic modelling was conducted to assess the optimal interval from the perspective of revenue collection, investor behaviour, and administrative efficiency; whether a longer or shorter interval was considered; and if he will make a statement on the matter. [17654/26]

99. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of individual investors who will face their first deemed disposal event on Exchange Traded Fund holdings in each of the years 2026, 2027, and 2028; the estimated aggregate tax liability that will crystallise in each of those years; whether Revenue has assessed the capacity of individual investors to meet these liabilities without being required to sell holdings; and if he will make a statement on the matter. [17655/26]

100. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Tax Strategy Group has produced any paper assessing options for the reform or abolition of the deemed disposal regime as it applies to Exchange Traded Funds; if so, whether that paper has been published; if not, whether he will commission such a paper in advance of Budget 2027; and if he will make a statement on the matter. [17656/26]

101. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated annual cost to the Exchequer of abolishing the deemed disposal regime on Exchange Traded Funds entirely and replacing it with a standard capital gains tax charge on actual disposal at the standard 33% rate; how this cost compares to the current annual revenue generated by the deemed disposal regime on these instruments; and if he will make a statement on the matter. [17657/26]

102. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he has considered, as an alternative to full abolition of the deemed disposal regime, extending the deemed disposal interval from eight years to fifteen or twenty years; the estimated revenue impact of such a change; whether such an extension would materially reduce the distortive effect of the regime on long-term investment behaviour; and if he will make a statement on the matter. [17658/26]

103. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the retention of the deemed disposal regime at its current 41% rate and eight-year interval is consistent with the Government's stated objective of encouraging long-term household saving and investment diversification; whether any policy coherence assessment has been conducted between the deemed disposal regime and broader Government policy goals relating to household financial resilience, pension adequacy, and the reduction of wealth concentration in residential property; and if he will make a statement on the matter. [17659/26]

124. Deputy Ken O'Flynn asked the Minister for Education and Youth in the context of the Education Plan 2025 and commitments relating to cost-of-living supports and inclusive education, the measures currently in place to reduce the cost burden of school uniforms on families, including steps taken to limit compulsory branded items and exclusive supplier arrangements; and whether her Department has issued guidance to schools regarding reasonable accommodation in uniform policies for children with sensory processing difficulties or other additional needs; and if she will make a statement on the matter. [17352/26]

125. Deputy Ken O'Flynn asked the Minister for Education and Youth whether national guidance has been issued requiring schools to provide reasonable accommodation within uniform policies for children with sensory processing difficulties or additional needs; if no if such binding guidance has issued, whether she plans to introduce same in 2026; and if she will make a statement on the matter. [17353/26]

208. Deputy Ken O'Flynn asked the Minister for Justice, Home Affairs and Migration the total expenditure incurred by the State over the past five years in transporting newly arrived international protection applicants from points of entry, including Dublin, Cork, Shannon and Knock airports, to a centre (details supplied); the expenditure by transport type including private coach hire, contracted transport providers, taxis, security or Garda escort, and any related logistical costs; the total number of persons transported under such arrangements during the same period; the average cost per person transported; and which Department or agency bore the cost of this transport. [17354/26]