366. Deputy Ken O'Flynn asked the Minister for Defence whether her Department has considered publishing an annual non-operational procurement compliance statement setting out how defence procurement aligns with Ireland’s obligations under international law, including the ICJ advisory opinion of 19 July 2024; and if she will make a statement on the matter. [43171/26]
367. Deputy Ken O'Flynn asked the Minister for Defence further to Parliamentary Question No. 208 of 28 May 2026, whether the contractual and logistical safeguards referred to include human rights, international law, supply-chain due diligence or sanctions-compliance provisions; and if she will make a statement on the matter. [43172/26]
372. Deputy Ken O'Flynn asked the Minister for Defence when the refreshed Memorandum of Understanding signed between Ireland and the United Kingdom on 11 March 2026 is expected to be laid before the Houses of the Oireachtas; the reasons it has not yet been laid before the Houses; whether any changes in policy, operational cooperation, training arrangements, information-sharing arrangements or defence engagement struc…
373. Deputy Ken O'Flynn asked the Minister for Defence whether any review, assessment or consideration has been undertaken regarding the governance, accountability, transparency or civil-liberties implications of military-operated aircraft supporting domestic policing functions; whether the Government has considered commissioning an independent review of the Service Level Agreement governing Garda Air Support Unit op…
374. Deputy Ken O'Flynn asked the Minister for Defence whether any legal, policy or constitutional assessment undertaken in connection with the acquisition and introduction of the Airbus H145M helicopters specifically examined issues relating to military neutrality, constitutional obligations, international humanitarian law, rules governing the deployment of armed capabilities, or the operational use of the aircraft …
375. Deputy Ken O'Flynn asked the Minister for Defence whether her Department has undertaken, commissioned or received any review, assessment, audit or analysis identifying the country of origin of software, avionics, communications systems, sensor systems, cybersecurity tools, mission systems or other embedded technologies currently used by the Defence Forces; whether any such review identified technologies originat…
376. Deputy Ken O'Flynn asked the Minister for Defence whether her Department or the Defence Forces maintain any central register, inventory, procurement database or asset-management framework recording the country of origin of mission-critical software, avionics, communications systems, sensors, cybersecurity systems or other defence-related technologies in operational use; and if she will make a statement on the ma…
377. Deputy Ken O'Flynn asked the Minister for Defence the current status of the proposed National Aviation Security Strategy recommended by the Commission on the Future of the Defence Forces; the timeline for its completion and publication; whether responsibility for preparing the strategy has been formally assigned to a lead Department; and if she will make a statement on the matter. [43652/26]
402. Deputy Ken O'Flynn asked the Minister for Transport to provide details of all key performance indicators, service standards or response-time metrics monitored by his Department in relation to the responsiveness, correspondence-handling performance and public representative engagement functions of the Road Safety Authority and National Driver Licence Service; and if he will make a statement on the matter. [41822/…
403. Deputy Ken O'Flynn asked the Minister for Transport whether the Road Safety Authority provides periodic reports, updates or governance briefings to his Department regarding delayed, unanswered, escalated or lost correspondence submitted by public representatives relating to driver licensing matters; if so, the frequency and format of such reporting; and if he will make a statement on the matter. [41823/26]
404. Deputy Ken O'Flynn asked the Minister for Transport whether any response-time targets, escalation procedures, service standards or governance thresholds apply to correspondence submitted by public representatives to the Road Safety Authority or National Driver Licence Service; whether compliance with such standards is monitored by his Department; and if he will make a statement on the matter. [41824/26]
405. Deputy Ken O'Flynn asked the Minister for Transport whether concerns regarding delayed responses, unanswered representations, lost correspondence or correspondence backlogs within the National Driver Licence Service have been raised or discussed at quarterly governance meetings or monthly operational meetings between his Department and the Road Safety Authority since January 2024; and if he will make a statement…
406. Deputy Ken O'Flynn asked the Minister for Transport whether his Department maintains records, logs or summaries of concerns raised regarding the correspondence-handling performance or responsiveness of the Road Safety Authority or National Driver Licence Service to public representatives since 2024; whether any trends or recurring issues have been identified; and if he will make a statement on the matter. [41826…
532. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance 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. [41742/26]
533. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance his views on extending the scope of Ireland’s Research and Development Tax Credit to cover subcontracting costs outside Ireland and the European Union; and if he will make a statement on the matter. [41748/26]
534. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance 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. [41749/26]
576. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has undertaken any assessment of the estimated annual Exchequer loss arising from the illicit sale of vaping products, untaxed nicotine inhaling products, or non-compliant e-liquid products since the commencement of the E-Liquid Products Tax on 1 November 2025; and if he will make a statement on the matter. [43173/26]
577. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has considered commissioning, conducting, or participating in an independent survey or research project to estimate the scale of the illicit vaping market in the State, similar to the annual illicit tobacco consumption survey; and if he will make a statement on the matter. [43174/26]
578. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of audits, compliance interventions, investigations, inspections, risk assessments, or enforcement actions undertaken by Revenue in relation to the E-Liquid Products Tax since its introduction on 1 November 2025 by month, in tabular form; and if he will make a statement on the matter. [43175/26]
579. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of registered suppliers under the E-Liquid Products Tax that have been subject to Revenue compliance checks since the tax was introduced; the number of cases in which underpayments, non-compliance, or enforcement concerns were identified; and if he will make a statement on the matter. [43176/26]
580. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue maintains a formal information-sharing arrangement with the HSE National Environmental Health Service in relation to licensed retailers of tobacco products and nicotine inhaling products; and if he will make a statement on the matter. [43177/26]
581. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has access to the register of retailers licensed under the Public Health (Tobacco Products and Nicotine Inhaling Products) Act 2023 for compliance, risk assessment, or taxation purposes; and if he will make a statement on the matter. [43178/26]
582. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of cases since 1 November 2025 in which Revenue identified the supply, sale, or distribution of e-liquid products by persons or entities not registered for the E-Liquid Products Tax; and if he will make a statement on the matter. [43179/26]
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]