Ken O'Flynn

496. Deputy Ken O'Flynn asked the Minister for Finance to publish any internal Departmental analysis regarding potential changes to capital gains tax and its projected impact on SMEs, family farms and intergenerational wealth transfer. [44882/25]

497. Deputy Ken O'Flynn asked the Minister for Finance if he is considering a temporary reinstatement of the 9% VAT rate for food-led hospitality businesses in response to the current wave of closures and industry distress; and if not, the reason. [44889/25]

498. Deputy Ken O'Flynn asked the Minister for Finance whether the Government is considering a targeted liquidity loan scheme or tax deferral programme for viable small businesses under pressure from rising costs, particularly in the food, hospitality, and personal services sectors; and what the eligibility criteria for any such scheme would be. [44891/25]

499. Deputy Ken O'Flynn asked the Minister for Finance if the Revenue Commissioners are currently processing an increased number of insolvency-related filings in the hospitality sector; and to provide the number of such filings received in Q2 2025 compared to the same period in 2024. [44892/25]

500. Deputy Ken O'Flynn asked the Minister for Finance whether there are proposals in development to adjust Group B and Group C thresholds under the capital acquisitions tax regime in Budget 2026, in order to address fairness concerns raised by carers and childless individuals; and whether he has published, or intends to publish, cost modelling on the impact of such reforms. [44974/25]

517. Deputy Ken O'Flynn asked the Minister for Finance to consider establishing a State-supported legacy debt resolution scheme to address unsustainable celtic tiger era mortgages that continue to impact households over the age of 50. [45600/25]

561. Deputy Ken O'Flynn asked the Minister for Finance to provide an updated assessment of Irish household debt-service ratios after the August cut and current gilt-yield dynamics of a bank (details supplied); his view on spillovers to Irish banks’ funding costs and mortgage rates ahead of Budget 2026. [46612/25]

575. Deputy Ken O'Flynn asked the Minister for Finance the role Ireland will play in EU regulatory decisions in such contexts as oversight for diaspora bond approvals has shifted to Luxembourg; and if this change prompt reassessment of Irelands financial regulatory mandate. [46824/25]

576. Deputy Ken O'Flynn asked the Minister for Finance if consideration will be given in Budget 2026 to reducing VAT on essential food items, in view of Eurostat figures showing Irish food inflation running at 5% in August 2025, nearly three times the headline rate of inflation. [46826/25]

583. Deputy Ken O'Flynn asked the Minister for Finance if he has assessed the potential budgetary exposure of Ireland under any proposed EU compensation or adjustment fund for farmers affected by the EU-Mercosur trade agreement; and if he will publish this assessment. [46953/25]

584. Deputy Ken O'Flynn asked the Minister for Finance if Ireland will be required to contribute to the financing of the proposed €3 billion EU package for agriculture linked to the Mercosur agreement; and the proportion of this liability that will fall on the Irish taxpayer. [46954/25]

586. Deputy Ken O'Flynn asked the Minister for Finance if a firm (details supplied) is in full compliance with Central Bank regulations governing debt collection; and the steps being taken by the Central Bank to ensure that financial institutions do not engage in practices that may constitute harassment of debtors. [46993/25]

605. Deputy Ken O'Flynn asked the Minister for Finance what economic and reputational impact is expected from Israel’s transfer of EU bond prospectus approval to Luxembourg; whether there are plans to amend Ireland’s financial regulatory framework to reflect evolving political sensitivities; and how the Government will respond to public criticism of central bank policies. [47538/25]

615. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department has received any reports or notifications of irregularities in claims made under the parliamentary activities allowance during the period January to June 2025, particularly in relation to payments claimed for Deputies who were suspended from their parties or publicly declared as sitting as independents during that period. [44878/25]

616. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the protocols governing the eligibility criteria for inclusion in a party’s parliamentary activities allowance claim; if a public declaration of independent status by a Deputy obliges the party to revise its allowance claim accordingly; and if so, the notification requirements that exist. [44879/25]

617. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if any portion of the €424,696.10 in parliamentary activities allowance paid to a political party between January and June 2025 is currently under review or subject to repayment, in light of reports that a Deputy (details supplied) was not sitting with the party during that period; and if he will make a statement on the matter. [44880/25]

618. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if a formal review will now be undertaken into the monitoring, audit and compliance structures associated with the parliamentary activities allowance, in order to ensure taxpayer funds are not being misused through continued claims in respect of suspended or departed members. [44930/25]

621. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide details of the conflict of interest, related party disclosure, and recusal protocols currently in place for special advisers appointed under the Public Service Management Act 1997 and other relevant legislation; the procedures by which advisers are required to declare any immediate or extended family connections to companies or entities in receipt of State contracts; the way in which such declarations are recorded, monitored, and audited; the number of instances since 1 January 2023 in which a recusal or reassignment of duties has occurred on conflict-of-interest grounds; and if he will make available anonymised statistical data on compliance with these requirements for each of the years from 2023 to date in 2025. [45140/25]

622. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide details of the controls and due diligence processes applied by the Office of Government Procurement and individual contracting authorities to identify and manage potential high-risk related party connections in the award of public contracts, particularly in sensitive policy areas such as migration and asylum accommodation; if these processes include systematic cross checking of beneficial ownership registers, special adviser declarations, and lobbying returns; the criteria by which a contract is designated for enhanced scrutiny; the number of cases since 1 January 2023 in which red flag findings were escalated to the Standards in Public Office Commission or the Comptroller and Auditor General; and if he will make publicly available anonymised annual statistics on the incidence and management of such cases. [45141/25]

643. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the total annual expenditure by the State on the non-profit and NGO sector for each of the past five years, disaggregated by Department and agency. [46638/25]

644. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the reason the State closed the Benefacts database in 2021; the evaluation that was undertaken prior to its closure; and his plans to replace it with a new independent oversight body. [46640/25]

645. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether the Government will consider re-establishing an independent mechanism for tracking and publishing the flow of public monies to the non-profit sector, given that Ireland remains without such a body since 2021. [46641/25]

646. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department has analysed how Ireland’s public expenditure on NGOs compares with other European Union member states as a proportion of GDP; and if he will publish these findings. [46644/25]

647. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the safeguards that exist to ensure value for money in the disbursement of public funds to NGOs, in the absence of an independent national database. [46647/25]

669. Deputy Ken O'Flynn asked the Minister for Enterprise, Tourism and Employment the breakdown of the total number of business closures recorded in the State since 1 April 2025, disaggregated by industry sector and county; and if he will make a statement on the matter. [44886/25]