469. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance when he will publish the approach to the taxation of retail investment referenced in Budget 2026; whether that publication will include specific proposals regarding the eight-year deemed disposal regime for funds and ETFs; and if he will make a statement on the matter. [20391/26]
470. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has prepared an internal options paper, memorandum, or comparative analysis on reform of the eight-year deemed disposal regime for investment funds and ETFs, including options such as abolition, extension of the interval, or replacement with a savings and investment account model; and if he will make a statement on the matter. …
471. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether, in the work underway on the taxation of retail investment, his Department has identified which EU member states and OECD jurisdictions operate an eight-year deemed disposal or equivalent forced realisation regime for retail fund investors; and if he will provide that list; and if he will make a statement on the matter. [20393/26]
472. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance further to Parliamentary Question replies of 4 March 2026 on deemed disposal, whether his Department considers it satisfactory that the State cannot isolate the specific tax yield, taxpayer numbers, compliance burden, or administrative cost associated with the eight-year deemed disposal regime; whether he will direct that improved reporting be introd…
473. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he will require Revenue to introduce a separate reporting field for tax arising specifically from eight-year deemed disposal events, as distinct from other chargeable events under the investment funds regime, in order to inform future tax policy; and if he will make a statement on the matter. [20395/26]
474. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the work underway on retail investment taxation includes analysis of whether the eight-year deemed disposal regime diverts household savings away from diversified fund investment and toward cash deposits, property, pension wrappers, or direct shareholdings; and if he will make a statement on the matter. [20396/26]
475. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the review of the Special Assignee Relief Programme published with Budget 2026 examined any exit pathway, sunset clause, or replacement model for the scheme; if not, the reason a continuing relief to 2030 was considered preferable to a broader competitiveness strategy based on structural tax and non-tax measures; and if he will make a stateme…
476. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Budget 2026 review of SARP examined the sectoral distribution, salary distribution, and regional distribution of beneficiaries; whether any assessment was made of the extent to which the relief supports multinational employers as distinct from indigenous enterprise; and if he will make a statement on the matter. [20398/26]
559. Deputy Ken O'Flynn asked the Minister for Enterprise, Tourism and Employment when he expects to publish the outcome of the public consultation on the proposal to extend the late working hours exemption for young persons to unlicensed premises under the Protection of Young Persons Act 1996; and whether he intends to introduce new regulations or revise the existing code of practice arising from this consultation. …
664. Deputy Ken O'Flynn asked the Minister for Education and Youth the reasons for the recent closure of a school (details supplied), including the dates on which the school has been closed; the formal health and safety or other legal powers relied upon by the patron or board; and any directions or guidance issued by his Department to the school or patron in relation to this closure. [18751/26]
665. Deputy Ken O'Flynn asked the Minister for Education and Youth whether she is satisfied that the prolonged closure of a school (details supplied) is compatible with the State’s constitutional obligation to provide for the education of every child and with statutory duties in respect of children with special educational needs [18752/26]
666. Deputy Ken O'Flynn asked the Minister for Education and Youth the specific measures she will put in place to ensure that a special school cannot again be closed for an extended period because of behavioural incidents or staff injury, including mandatory contingency and continuity-of-education plans for all special schools; clear national protocols favouring partial or phased provision rather than full closure; a…
667. Deputy Ken O'Flynn asked the Minister for Education and Youth whether she will introduce binding national guidelines on the management of dysregulation and high-risk behaviour in special schools, including positive behaviour support, trauma-informed practice, and de-escalation approaches, with monitoring and compliance mechanisms; and if so, the timeline for their development and implementation. [18754/26]
668. Deputy Ken O'Flynn asked the Minister for Education and Youth the risk-assessment, occupational health and staff support frameworks that will be mandated in all special schools in order to reduce the risk of staff injury while maintaining children’s access to in-person education; and whether these frameworks will be subject to regular independent review. [18755/26]
669. Deputy Ken O'Flynn asked the Minister for Education and Youth the long-term corrective actions being implemented in a school (details supplied) to address the underlying causes of dysregulation and staff injury, including changes to class sizes and staffing ratios; additional specialist and substitute staff; enhanced training, in-school therapeutic supports; any environmental or infrastructural works; and if she…
670. Deputy Ken O'Flynn asked the Minister for Education and Youth to commit to a time-bound, fully resourced action plan for a school (details supplied), co-designed with parents and staff, with clear milestones, reporting requirements and accountability structures to restore and sustain safe, full-time education for all enrolled pupils; and if she will publish this plan. [18757/26]
671. Deputy Ken O'Flynn asked the Minister for Education and Youth whether her Department has assessed the extent to which shortages in therapeutic supports and specialist staff in special schools contribute to increased dysregulation and health and safety incidents; and if so, the national measures she will introduce to ensure that all special schools have adequate therapeutic and behavioural supports to prevent fut…
672. Deputy Ken O'Flynn asked the Minister for Education and Youth the assessment, if any, which was carried out of the impact of the closure of a school (details supplied) on the rights of the child, including the right to education and to equality of treatment for children with disabilities; whether any child-rights or equality impact assessment was completed; and if she will publish any such assessment. [18759/26]
673. Deputy Ken O'Flynn asked the Minister for Education and Youth whether she accepts that prolonged denial of in-person education for a cohort of highly vulnerable children with complex needs, through the closure of a special school, would not be considered acceptable in a mainstream setting; and the steps she will take to ensure parity of treatment between children in special schools and those in mainstream school…
674. Deputy Ken O'Flynn asked the Minister for Education and Youth to commission an independent review of the circumstances leading to the closure of a school (details supplied) including consultation with parents and staff, with a view to making system-wide recommendations on how the State can better vindicate the educational rights of vulnerable children and avoid similar situations in future; and if they will publ…
675. Deputy Ken O'Flynn asked the Minister for Education and Youth state whether they are satisfied that parents of pupils attending a school (details supplied) have been provided with timely, accurate and sufficient information on the reasons for the closure, the expected duration, and interim educational arrangements; and if not, what minimum standards on communication will the Department now put in place for paren…
676. Deputy Ken O'Flynn asked the Minister for Education and Youth to outline what interim education provision (including home tuition, outreach teaching, temporary placements, remote or blended supports or other measures) is being put in place for pupils of a school (details supplied) during the closure; how these supports are being allocated and accessed, and how the Department is ensuring that these children’s rig…
828. Deputy Ken O'Flynn asked the Minister for Education and Youth further to statements from the National Council for Special Education that special class places are available in Cork, to clarify the number of vacant and immediately available special class places currently in Cork; the names of the schools where these places exist; the type of special classes involved (for example autism classes or other specialist …
829. Deputy Ken O'Flynn asked the Minister for Education and Youth the number of children in Cork that are currently awaiting placement in special classes for the upcoming school year; the way in which this number compares with the number of vacant places identified by the National Council for Special Education; and the steps being taken to ensure that children without placements are offered appropriate places withou…
879. Deputy Ken O'Flynn asked the Minister for Education and Youth whether the review of Circular 32/2017 will introduce national guidance requiring schools to provide reasonable accommodation within uniform policies for children with sensory processing difficulties or other additional needs; and the timeline for completion of that review. [20403/26]