Questions

151. Deputy Ken O'Flynn asked the Minister for Finance given that the Government has increased its corporate tax forecast for 2026 to €34 billion despite the stalled OECD global tax deal, if he will publish the detailed revenue modelling underpinning this revision; the proportion attributed to the top ten multinational taxpayers; and the contingency plans if receipts fall back toward the earlier €28 billion forecast.…

152. Deputy Ken O'Flynn asked the Minister for Finance if he will review the taxation treatment of redundancy payments, particularly ex-gratia or enhanced redundancy payments made in cases of involuntary redundancy, with a view to exempting such payments from income tax in recognition of the financial hardship associated with job loss. [54463/25]

153. Deputy Ken O'Flynn asked the Minister for Finance if his Department has conducted any recent review or cost–benefit analysis on increasing the tax-free threshold for redundancy payments, and if he will publish the findings of any such review. [54464/25]

154. Deputy Ken O'Flynn asked the Minister for Finance the estimated fiscal impact on the Exchequer of exempting all redundancy payments arising from involuntary redundancies from income tax, PRSI, and USC, based on the most recent available data. [54465/25]

155. Deputy Ken O'Flynn asked the Minister for Finance if he will consider reforming the taxation rules to align redundancy payments with other non-taxable lump sums, such as lottery winnings or compensation payments, in circumstances where redundancy arises through no fault or choice of the employee. [54466/25]

156. Deputy Ken O'Flynn asked the Minister for Finance the total tax yield to the Exchequer from taxpayers who received redundancy payments in each of the past five years. [54467/25]

157. Deputy Ken O'Flynn asked the Minister for Finance whether his Department has conducted or commissioned any comparative analysis of the effective tax burden on small private landlords in Ireland versus the United Kingdom; and if he will make a statement on the matter. [54482/25]

158. Deputy Ken O'Flynn asked the Minister for Finance if he has considered introducing a lower rate of income tax or other fiscal incentive for small-scale landlords who remain in the Irish rental market; and if he will make a statement on the matter. [54483/25]

159. Deputy Ken O'Flynn asked the Minister for Finance whether his Department has considered tax deferral mechanisms or roll-over reliefs for landlords who sell one Irish property and reinvest in another Irish rental property, similar to schemes in the United Kingdom; and if he will make a statement on the matter. [54484/25]

160. Deputy Ken O'Flynn asked the Minister for Finance the expected annual revenue yield from the forthcoming five cent increase in carbon-related taxes on motor fuels; and whether this revenue will be ring-fenced for climate mitigation or general exchequer use; and if he will make a statement on the matter. [54487/25]

161. Deputy Ken O'Flynn asked the Minister for Finance whether his Department has carried out a socioeconomic impact assessment of the forthcoming increase in green taxes on petrol and diesel, specifically regarding rural motorists, low-income households, and small businesses; and if he will make a statement on the matter. [54488/25]

162. Deputy Ken O'Flynn asked the Minister for Finance the offsetting measures that are being considered for the commercial road haulage, taxi, and agricultural sectors following the forthcoming five cent increase in green taxes on motor fuels; and if he will make a statement on the matter. [54489/25]

163. Deputy Ken O'Flynn asked the Minister for Finance where Ireland ranks among EU member states in terms of total excise duty and carbon tax applied per litre of petrol and diesel; and if he will make a statement on the matter. [54490/25]

164. Deputy Ken O'Flynn asked the Minister for Finance if his Department has modelled the inflationary effect of the forthcoming carbon-related increase in motor fuel prices on consumer goods and transport costs; and if he will make a statement on the matter. [54491/25]

165. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department has conducted an analysis of the amount of the €120bn in spending which is attributable to once-off versus recurring commitments; and if he will publish the breakdown. [54422/25]

166. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department has assessed the impact of overruns in Budget 2025, from the originally planned €3bn in new expenditure to the estimated €8.5bn; and if he will publish the corrective measures being applied. [54424/25]

167. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether revenue from increased carbon-related motor fuel taxes will be directed towards electric vehicle infrastructure, public transport subsidies, or home energy grants; and if he will make a statement on the matter. [54493/25]

168. Deputy Carol Nolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if the Office of Public works would support and fund the provision of mobility scooters so that those with conditions such as Parkinson’s disease and mobility issue can have access to sites like Emo Park, Lough Boora in County Offaly; if he is aware that such mobility scooters are provided at th…

169. Deputy Naoise Ó Cearúil asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of external consultancy contracts entered into by his Department in the past five years, including the original estimated cost, the final cost, and the reasoning for contracting this work rather than using internal resources. [54329/25]

170. Deputy Naoise Ó Cearúil asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to confirm if any staff devices (laptops, phones, USBs) containing departmental information or sensitive data were reported lost or stolen in the past five years; the number of devices reported; the data risk involved; and the associated cost of mitigation. [54389/25]

171. Deputy Naoise Ó Cearúil asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to detail the instances in which software or IT systems procured by his Department or agencies were later deemed unfit for purpose; and the costs of replacement or remediation. [54399/25]

172. Deputy Michael Cahill asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the plans in place to invest in the erosion defences and flood defences of the Kerry coastline (details supplied); and if he will make a statement on the matter. [54447/25]

173. Deputy Michael Cahill asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the plans and funding in place to invest in the erosion defences and flood defences of Listowel, Killarney, Tralee and Kenmare, County Kerry; and if he will make a statement on the matter. [54448/25]

174. Deputy Naoise Ó Cearúil asked the Minister for Enterprise, Tourism and Employment the number of external consultancy contracts entered into by his Department in the past five years, including the original estimated cost, the final cost, and the reasoning for contracting this work rather than using internal resources. [54327/25]

175. Deputy Naoise Ó Cearúil asked the Minister for Enterprise, Tourism and Employment to confirm if any staff devices (laptops, phones, USBs) containing departmental information or sensitive data were reported lost or stolen in the past five years; the number of devices reported; the data risk involved; and the associated cost of mitigation. [54387/25]