Questions

285. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if, prior to the introduction of the E-liquid Products Tax, his Department or the Revenue Commissioners assessed a tax-stamp and track-and-trace model as an alternative to the self-declaration first-supply model; the projected tax leakage under each option considered; and the reasons a self-declaration model was chosen. [67917/26]

286. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance his Department's estimate of the volume and value of e-liquid products consumed in the State that fall outside the E-liquid Products Tax, that is, the illicit and untaxed share of the market; the basis and date of that estimate; and if he will make a statement on the matter. [67915/26]

287. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total revenue collected from the E-liquid Products Tax since its commencement on 1 November 2025 to the latest available date; the number of suppliers registered with the Revenue Commissioners under the first-supply model; and the way the yield to date compares with the yield projected by the Department when the measure was designed. [67913/26]

288. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he is considering introducing a tax equivalent to Luxembourg's long established "taxe d'abonnement" in relation to funds domiciled in Ireland; and the amount that would be raised on an annual basis if the Luxembourg system was adopted by Ireland (details supplied). [67880/26]

289. Deputy Ged Nash asked the Tánaiste and Minister for Finance the projected cost of reducing the VAT rate on home heating oil to 9%, from the current 13.5% rate for 2027; and the additional projected cost of introducing it from 6 October 2026. [67877/26]

290. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if counterfeit toys seized by customs are assessed for child-safety and CE compliance and referred for destruction where a serious risk is identified; and the number so referred in 2025 and to date in 2026. [67975/26]

291. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Revenue Commissioners undertake joint or co-ordinated operations with An Garda Síochána and the Competition and Consumer Protection Commission targeting retail premises selling counterfeit goods; and if he will make a statement on the matter. [67974/26]

292. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of counterfeit or unsafe product detections referred by the Revenue Commissioners to the Competition and Consumer Protection Commission in each of the years 2024 and 2025 and to date in 2026. [67973/26]

293. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the resources, including staffing, allocated to customs enforcement against counterfeit goods at ports, mail centres and other points of importation; and if he is satisfied that this resourcing is adequate. [67972/26]

294. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Revenue Commissioners have identified counterfeit goods, including counterfeit toys and electronic accessories, being imported through or from Northern Ireland and sold in retail premises alongside untaxed or non-compliant e-liquid products; and the enforcement action taken. [67971/26]

295. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number, category and estimated value of counterfeit goods seized by the Revenue Commissioners through Customs in each of the years 2024 and 2025 and to date in 2026; and the number of such cases referred for prosecution. [67970/26]

296. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance if counselling and psychotherapy treatments and services qualify for tax relief for health expenses, where the individual providing that service is qualified to provide the service; if CORU registration is considered for the purposes of being a "registered practitioner"; and if not, if he will consider expanding tax relief for these services. [680…

298. Deputy Paul Lawless asked the Tánaiste and Minister for Finance if he will advise whether a review of the help to buy scheme is currently planned; whether consideration is being given to revising the eligibility criteria, particularly the requirement that applicants obtain a mortgage at or above a specified percentage of the property's value; and whether consideration has been given to the difficulties this requ…

299. Deputy John Clendennen asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of visitors to an OPW Heritage site (details supplied) for each of the years 2021-2025 and to date in 2026, in tabular form. [67675/26]

300. Deputy John Clendennen asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of visitors projected to visit an OPW Heritage site (details supplied) in the next calendar year, 2027. [67676/26]

301. Deputy John Clendennen asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether consideration would be given to the closure of OPW Heritage site (details supplied). [67677/26]

302. Deputy John Brady asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the amount that has been spent on the Financial Management Shared Service Project to date; the Departments or Votes that have indicated they will not use the system; and if he will make a statement on the matter. [67671/26]

303. Deputy Seán Kyne asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether the mandate for staff members in the National Shared Services Office (NSSO) to work two days per week in office rather than the present obligation of working for one day has come from his Department, and the rationale for this increase considering that the NSSO is not a public facing organ…

304. Deputy Holly Cairns asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the statutory grounds under which he has suspended autonomy for day to day spending from several HSE regions; to detail any consultation he had with the Minister for Health on this matter; and to detail the date and manner in which this decision was communicated to each of affected HSE regions.…

305. Deputy Cathy Bennett asked the Minister for Enterprise, Tourism and Employment the preparations his Department has undertaken for the implementation in Ireland of the EU REACH restrictions on the use of lead ammunition; the timeline for the introduction of any necessary regulations to give effect to the restrictions; if a transition plan is being developed to support owners of licensed firearms who may be affect…

306. Deputy Ken O'Flynn asked the Minister for Enterprise, Tourism and Employment if his Department was consulted or informed regarding Fáilte Ireland's decision to support the 12th International Conference on Degrowth in Cork in 2027; and if he will make a statement on the matter. [67896/26]

307. Deputy Paul Murphy asked the Minister for Enterprise, Tourism and Employment for an update on the process concerning the transposition of Directive (EU) 2025/2450 of 26 November 2025 amending Directive 2009/38/EC as regards the establishment and operation of European Works Councils and the effective enforcement of transnational information and consultation rights; whether the transposition will require amending …

308. Deputy Ken O'Flynn asked the Minister for Enterprise, Tourism and Employment the total value of support, financial or in kind, provided or committed by Fáilte Ireland to the 12th International Conference on Degrowth for Ecological Sustainability and Social Equity in Cork in 2027; and if he will make a statement on the matter. [67883/26]

309. Deputy Ken O'Flynn asked the Minister for Enterprise, Tourism and Employment if Fáilte Ireland has provided support to the 12th International Conference on Degrowth for Ecological Sustainability and Social Equity, to be held in Cork in 2027; the form that support has taken, including any financial sponsorship, grant funding, promotional support, provision of speakers or use of branding; and if he will make a sta…

310. Deputy Ken O'Flynn asked the Minister for Enterprise, Tourism and Employment if Fáilte Ireland assessed any reputational, economic or stakeholder risks arising from its association with a conference (details supplied); the conclusions reached; and if he will make a statement on the matter. [67894/26]