Ken O'Flynn

1248. Deputy Ken O'Flynn asked the Minister for Further and Higher Education, Research, Innovation and Science his views on the training model where nearly 50% of dental places at UCC and Trinity are sold to non-EU students for over €60,000 per year; to provide an update on the proposed Dental Outreach Centre for north Cork; and to confirm the funding for this project (details supplied). [34977/26]

145. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade further to previous replies, to provide the average and median processing times for first-time passport applications in each of the past three years, disaggregated where possible by application type; and if she will make a statement on the matter. [33624/26]

146. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade whether her Department maintains any internal service-level benchmarks or maximum acceptable timeframes for the completion of first-time passport applications; and if so, to provide details of same and any compliance data. [33625/26]

147. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade further to previous replies, whether any analysis has been undertaken to identify the causes of delays in first-time passport applications, including documentation verification processes; and if so, to provide details of the findings. [33626/26]

148. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade whether any formal protocol exists governing the return of original documentation to passport applicants, including requirements for explanation or notification; and if so, to outline that protocol. [33627/26]

149. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade whether any audit or review has examined duplication between documentation submitted during the naturalisation process and that subsequently required for passport applications; and if so, to provide details and conclusions. [33629/26]

150. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade whether any cross-departmental data-sharing arrangements exist between the naturalisation process and the Passport Service to reduce duplication in identity verification; and if not, whether such arrangements are under consideration. [33630/26]

151. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade whether any complaints analysis has been conducted in relation to first-time passport applications, including complaints relating to delays, communication, or document handling; and if so, to provide a summary of findings. [33631/26]

152. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade whether her Department has assessed the risk that delays in issuing first-time passports may impact the rights of citizens to travel or access services; and if so, to provide details of any mitigation measures. [33632/26]

153. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade whether any process reform or administrative changes are planned to streamline first-time passport applications for newly naturalised citizens; and if so, to provide details and timelines. [33633/26]

205. Deputy Ken O'Flynn asked the Minister for Transport whether any exemptions from motor tax exist, whether statutory or discretionary, for individuals subject to protection orders who rely on a vehicle for personal safety; and whether any such provisions have been considered. [33586/26]

232. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any statutory provision within the Vehicle Registration Tax regime provides for exemptions, waivers or reduced liability in respect of vehicles imported by individuals who are subject to a protection order or similar court order; and if he will specify the legislative basis for same. [33582/26]

233. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Revenue Commissioners have any discretionary authority to waive or reduce Vehicle Registration Tax in exceptional or humanitarian circumstances, including cases involving individuals subject to protection orders; and if so, to outline the criteria governing such discretion. [33583/26]

234. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has conducted any assessment of the impact of Vehicle Registration Tax and associated motor taxation requirements on individuals in vulnerable circumstances, including those subject to protection orders; and whether any policy review is planned. [33584/26]

235. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether responsibility for considering financial or administrative reliefs for individuals subject to protection orders in respect of vehicle importation is assigned to his Department, the Revenue Commissioners, or another body; and if he will clarify the policy framework governing such cases. [33585/26]

239. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated annual Exchequer yield attributable to the deemed disposal regime as it applies to Exchange Traded Funds and other gross roll-up investment products held by individual retail investors; and to provide a breakdown of this yield for each of the past five years. [33767/26]

240. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Department has undertaken any forward projections or dependency analysis in respect of Exchequer revenues arising from the deemed disposal regime; and if so, to provide details of such projections. [33768/26]

241. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance what empirical analysis, behavioural modelling, or impact assessments have been undertaken since the introduction of deemed disposal in 2006 to evaluate its effectiveness in preventing tax deferral or avoidance by retail investors; and if none have been undertaken, to confirm same. [33769/26]

242. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any analysis has been conducted by his Department, the Revenue Commissioners, or any external body on whether the deemed disposal regime influences retail investor behaviour, including investment decisions relating to Exchange Traded Funds versus direct equity holdings or non-EU domiciled products; and if so, to provide details. [33770/26]

243. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to identify any EU or OECD jurisdiction that applies a taxation mechanism equivalent to Ireland’s deemed disposal regime, including the taxation of unrealised gains within regulated retail investment funds; and if no such jurisdiction exists, to set out the policy rationale for maintaining such a regime in Ireland. [33771/26]

244. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to outline the effective tax rates applicable to Exchange Traded Fund investments under the deemed disposal regime compared with the standard capital gains tax rate applied to direct equity investments; and to confirm whether any internal assessment has been conducted on the relative impact of these differing rates. [33772/26]

245. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the policy rationale for the prohibition on offsetting losses within the deemed disposal regime, including whether any review has been undertaken of this restriction in comparison with standard capital gains tax treatment. [33773/26]

246. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any analysis has been conducted on the distributional impact of the deemed disposal regime across income cohorts, including its effect on small and medium retail investors; and if so, to provide details. [33774/26]

247. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Department has assessed the impact of the deemed disposal regime on retail participation rates in diversified investment funds; and if so, to provide any data or analysis available. [33775/26]

248. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Department has conducted any costings, scenario modelling, or fiscal impact assessments in relation to the abolition or reform of the deemed disposal regime as it applies to retail investors; and if so, to provide details of same. [33776/26]