Questions

101. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated annual cost to the Exchequer of abolishing the deemed disposal regime on Exchange Traded Funds entirely and replacing it with a standard capital gains tax charge on actual disposal at the standard 33% rate; how this cost compares to the current annual revenue generated by the deemed disposal regime on these instruments; and if he will m…

102. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he has considered, as an alternative to full abolition of the deemed disposal regime, extending the deemed disposal interval from eight years to fifteen or twenty years; the estimated revenue impact of such a change; whether such an extension would materially reduce the distortive effect of the regime on long-term investment behaviour; and if…

103. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the retention of the deemed disposal regime at its current 41% rate and eight-year interval is consistent with the Government's stated objective of encouraging long-term household saving and investment diversification; whether any policy coherence assessment has been conducted between the deemed disposal regime and broader Government policy g…

104. Deputy Thomas Gould asked the Tánaiste and Minister for Finance whether tenants of Government Ministers can receive the rental tax credit. [17857/26]

105. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide each investment by the ISIF in any company or fund that provides residential accommodation the level of the investment and when the initial first investment was made, in tabular form; and if he will make a statement on the matter. [17858/26]

106. Deputy Niamh Smyth asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he is aware of the move to reclassify the Border region (details supplied) which will see a reduction in EU funding for major infrastructure projects here; and if he will make a statement on the matter. [17372/26]

107. Deputy Niamh Smyth asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the position regarding a study (details supplied); and if he will make a statement on the matter. [17384/26]

108. Deputy Keira Keogh asked the Minister for Enterprise, Tourism and Employment when the SBCI scheme will open for 2026; and if he will make a statement on the matter. [17256/26]

109. Deputy Cathal Crowe asked the Minister for Enterprise, Tourism and Employment when the Contractual Retirement Ages Act 2025 will become fully operational; and if he will make a statement on the matter. [17320/26]

110. Deputy Tom Brabazon asked the Minister for Enterprise, Tourism and Employment the measures the Government intends to introduce in the coming year to strengthen or amend the statutory right to request remote working arrangements; whether consideration is being given to enhancing enforcement mechanisms or employer compliance requirements, in light of concerns that the current legislation lacks practical effect whe…

111. Deputy Pádraig O'Sullivan asked the Minister for Enterprise, Tourism and Employment when the review of the critical skills occupation list will be concluded; when the results of such a review will be disclosed; and if he will make a statement on the matter. [17835/26]

112. Deputy Pádraig O'Sullivan asked the Minister for Enterprise, Tourism and Employment the extent to which he and other Ministries discussed or planned to reform the area of work visas and employment permits in an effort to streamline and simplify what has become a cumbersome process for many employers; and if he will make a statement on the matter. [17836/26]

113. Deputy Pádraig O'Sullivan asked the Minister for Enterprise, Tourism and Employment the average time to process work permits under the Employment Permits Online (EPO) system since its inception; if he could provide the average timelines for the processing of works permits for each of the years 2022, 2023, 2024 and 2025, in tabular form; and if he will make a statement on the matter. [17837/26]

114. Deputy Sinéad Gibney asked the Minister for Enterprise, Tourism and Employment whether his Department has raised concerns that the new policy on family reunification will have a knock on impact on the recruitment of non-EEA workers in Ireland, particularly those on General Employment Permits; the steps his Department is taking to address this issue; and if he will make a statement on the matter. [17866/26]

115. Deputy Marie Sherlock asked the Minister for Education and Youth when a decision will be made regarding the repeated applications for emergency works submitted by Dublin and Dun Laoghaire Education and Training Board, seeking emergency works funding repairs for a school (details supplied), which creates an unsafe working environment for students and staff; and if she will make a statement on the matter. [17244/2…

116. Deputy Emer Currie asked the Minister for Education and Youth whether it is envisaged a route will operate in this school year at a location (details supplied); and if she will make a statement on the matter. [17252/26]

117. Deputy Emer Currie asked the Minister for Education and Youth when parents will be communicated details regarding a transport route (details supplied); and if she will make a statement on the matter. [17253/26]

118. Deputy Liam Quaide asked the Minister for Education and Youth for an update on the revised Code of Behaviour Guidelines for all schools; and if she will make a statement on the matter. [17254/26]

119. Deputy Eoin Hayes asked the Minister for Education and Youth the plans that are in place to provide a State pension (contributory) to survivors of institutional abuse in recognition of their unpaid labour; and if she will make a statement on the matter. [15582/26]

120. Deputy Cathal Crowe asked the Minister for Education and Youth if she will urgently arrange for officials from the buildings unit of her Department to visit a primary school in County Clare (details supplied); and if she will make a statement on the matter. [17271/26]

121. Deputy Paul McAuliffe asked the Minister for Education and Youth the number of special classes added to the Dublin 9 and 11 area since 2023 to date; and to list the classes and schools, in tabular form. [17310/26]

122. Deputy Cian O'Callaghan asked the Minister for Education and Youth if she can confirm that the Taoiseach’s recent acknowledgement that, based on the data available, it will be challenging for Government to ensure an appropriate school place for every child who requires one in the coming year, is an accurate statement (details supplied); to outline the work being done to support schools that are willing to expand…

123. Deputy Cian O'Callaghan asked the Minister for Education and Youth if her attention has been drawn to a school (details supplied) that has submitted an additional school accommodation application to build modulars to expand their special education provision; if can she confirm whether approval will be granted for the necessary modular accommodation for (details supplied), a school which has been actively seeking…

124. Deputy Ken O'Flynn asked the Minister for Education and Youth in the context of the Education Plan 2025 and commitments relating to cost-of-living supports and inclusive education, the measures currently in place to reduce the cost burden of school uniforms on families, including steps taken to limit compulsory branded items and exclusive supplier arrangements; and whether her Department has issued guidance to s…

125. Deputy Ken O'Flynn asked the Minister for Education and Youth whether national guidance has been issued requiring schools to provide reasonable accommodation within uniform policies for children with sensory processing difficulties or additional needs; if no if such binding guidance has issued, whether she plans to introduce same in 2026; and if she will make a statement on the matter. [17353/26]