Ken O'Flynn

583. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has undertaken any assessment of the compliance rate among suppliers liable for the E-Liquid Products Tax; the methodology used to estimate compliance; and if he will make a statement on the matter. [43180/26]

584. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number and value of assessments, settlements, penalties, interest charges, or other liabilities raised by Revenue in relation to E-Liquid Products Tax compliance since 1 November 2025; and if he will make a statement on the matter. [43181/26]

585. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has identified any emerging risks to the collection of the E-Liquid Products Tax arising from online sales, cross-border purchases, direct-to-consumer imports, or unlicensed supply chains; and if he will make a statement on the matter. [43182/26]

586. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has estimated the proportion of vaping products consumed in the State that are supplied through channels outside the E-Liquid Products Tax regime; and if he will make a statement on the matter. [43183/26]

587. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any review has been undertaken of the effectiveness of the first-supply model used for the E-Liquid Products Tax in preventing tax evasion, illicit trade, and market distortion; and if he will make a statement on the matter. [43184/26]

588. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of Revenue seizures involving nicotine-containing vaping products that did not contain controlled drugs in each year since 2020; and if he will make a statement on the matter. [43185/26]

589. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue records seizures of untaxed nicotine inhaling products separately from vaping products containing controlled drugs; and if he will make a statement on the matter. [43186/26]

590. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has undertaken any analysis of the potential relationship between increases in excise and taxation on vaping products and the risk of illicit market growth; and if he will make a statement on the matter. [43187/26]

613. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the evidential basis for continuing to rely on the Revenue ready reckoner estimates for forecasting the Exchequer yield from tobacco excise increases given that the model does not explicitly incorporate behavioural responses such as product substitution, switching to illicit tobacco products or cross-Border purchasing; and if he will make a statement on the matter. [43966/26]

622. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to outline any public consultations that his Department expects to launch before the end of 2026; and if he will make a statement on the matter. [41743/26]

623. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to outline his Department’s planned priorities for Ireland’s upcoming Presidency of the Council of the European Union; and if he will make a statement on the matter. [41750/26]

652. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the current status of the Blackpool flood relief scheme; when the Office of Public Works last submitted information to his Department in relation to the scheme; whether any further information has been requested or remains outstanding; when he expects to make a determination on the scheme; and if he will make a statement on the matter. [42915/26]

679. Deputy Ken O'Flynn asked the Minister for Enterprise, Tourism and Employment to outline any public consultations that his Department expects to launch before the end of 2026; and if he will make a statement on the matter. [41745/26]

680. Deputy Ken O'Flynn asked the Minister for Enterprise, Tourism and Employment to outline his Department’s planned priorities for Ireland’s upcoming Presidency of the Council of the European Union; and if he will make a statement on the matter. [41752/26]

681. Deputy Ken O'Flynn asked the Minister for Enterprise, Tourism and Employment to report on his Department’s consultation on transposing the Platform Work Directive; whether his Department expects to transpose it by primary or secondary legislation; and if he will make a statement on the matter. [41755/26]

717. Deputy Ken O'Flynn asked the Minister for Enterprise, Tourism and Employment whether their Department has undertaken, commissioned, received or considered any modelling, forecasts, impact assessments, scenario planning exercises or labour-market analyses regarding the potential impact of artificial intelligence on employment levels, occupational displacement, workforce demand, productivity and job transformation in Ireland; whether any sectors, occupations or regions have been identified as being at elevated risk of disruption; whether any estimates have been made of the number of workers who may require retraining or reskilling; and if they will provide details of any such analysis. [43653/26]

718. Deputy Ken O'Flynn asked the Minister for Enterprise, Tourism and Employment the measures their Department intends to implement to support workers whose employment may be adversely affected by artificial intelligence; the funding allocated or planned for AI-related workforce transition, retraining and reskilling programmes; any targets, performance indicators or implementation timelines established in this regard; whether consideration has been given to prioritising workers employed in occupations identified as being at risk from artificial intelligence when designing such supports; and if he will make a statement on the matter. [43654/26]

767. Deputy Ken O'Flynn asked the Minister for Education and Youth whether her Department centrally collects or monitors national data relating to reduced timetables involving students with special educational needs, including students diagnosed with autism spectrum disorder or ADHD; and if so, to provide the annual figures recorded since 2020, broken down by county and school type. [41674/26]

768. Deputy Ken O'Flynn asked the Minister for Education and Youth whether her Department centrally records or monitors instances of repeated suspensions involving students with special educational needs, including students with autism spectrum disorder or ADHD; and if so, to provide the annual figures recorded since 2020. [41675/26]

769. Deputy Ken O'Flynn asked the Minister for Education and Youth whether her Department has conducted any national review, assessment, or analysis of the use of reduced timetables, internal exclusions, repeated early collections, or other exclusionary educational practices affecting neurodivergent students; and if so, to provide details of any findings, reports, recommendations, or actions arising. [41676/26]

770. Deputy Ken O'Flynn asked the Minister for Education and Youth the oversight mechanisms that currently exist where a student with special educational needs is placed on a reduced timetable for an extended period; whether there are mandatory review requirements or reporting obligations; and whether external oversight by the National Educational Psychological Service, Tusla Educational Support Service, NCSE, or another body is required in such cases. [41677/26]

771. Deputy Ken O'Flynn asked the Minister for Education and Youth whether their Department centrally collects or monitors data relating to internal exclusions, isolation practices, sensory withdrawal arrangements, or repeated early collection of students with special educational needs from schools; and if not, whether consideration is being given to introducing such monitoring arrangements. [41678/26]

772. Deputy Ken O'Flynn asked the Minister for Education and Youth whether her Department has examined the impact of exclusionary educational practices on parental employment, family wellbeing, or reliance on carers' and social protection supports where parents are repeatedly required to remove children from school due to unmet educational or behavioural support needs. [41679/26]

773. Deputy Ken O'Flynn asked the Minister for Education and Youth the multidisciplinary therapeutic supports are currently available within mainstream schools, ASD units, and special schools, including access to occupational therapy, speech and language therapy, behavioural support, psychology, and emotional regulation supports; and whether the Department has assessed whether existing provision is sufficient to meet current demand. [41680/26]

774. Deputy Ken O'Flynn asked the Minister for Education and Youth whether her Department has examined international evidence or best practice relating to therapeutic and trauma-informed educational approaches for neurodivergent students experiencing emotional dysregulation, school distress, or repeated exclusion from educational settings. [41681/26]