Questions

755. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance with specific reference to the deemed disposal measure, to provide an update on the development and publication of the roadmap for the taxation of retail investment as announced in Budget 2026; whether he intends to bring forward any changes to the current deemed disposal measure as part of Budget 2027; and if he will make a statement on the matter…

831. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance if he has engaged with the Department of Health or the Health Information and Quality Authority regarding its current review of tobacco affordability; and if he will make a statement on the matter. [63461/26]

832. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance in light of the Health Information and Quality Authority's review of tobacco affordability, whether his department will assess the impact of tobacco excise increases on the illicit tobacco market before further increases in excise duty; and if he will make a statement on the matter [63462/26]

833. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance if his Department is concerned that further increases in tobacco excise duty may increase demand for cheaper, illicit tobacco products; if his Department has assessed this risk in advance of Budget 2027; and if he will make a statement on the matter. [63465/26]

847. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance if he is considering a review of the current capital gains tax treatment of cryptocurrency investments; whether any measures such as increasing the annual capital gains tax exemption or introducing a reduced rate of exemption for assets held over a longer period are being considered; and if he will make a statement on the matter. [63715/26]

51. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance the total revenue raised through the vacant homes tax in each respective year from 2023 to 2025 inclusive and to date in 2026; the number of residential properties to which the tax applied during this period; and if he will make a statement on the matter. [48270/26]

59. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance if he has considered the findings of the recent survey (details supplied) which found the associated notional tax loss to the Exchequer stands at approximately €645m per annum; if he accepts that further increases in tobacco excise may risk stagnating revenues by driving more consumers towards illicit and non-Irish duty paid tobacco products; and if…

444. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance the total tobacco products tax revenue collected from cigarette sales in each year from 2019 to 2025, inclusive; the total volume and retail value of the cigarette sales to generate this revenue; and if he will make a statement on the matter. [30972/26]

304. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance if he has considered the recommendations of the Funds Sector 2030 report in the context of the new savings scheme he proposes to introduce; if so, whether any changes to the taxation or regulatory treatment of investment funds are being considered in alignment with that scheme; and if he will make a statement on the matter. [26886/26]

447. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance the total volume and estimated value of cigarette and tobacco seizures recorded by the Revenue Commissioners to date in 2026; the estimated potential loss to the Exchequer arising from these seized products; whether he will consider the automatic publication of seizure data at the end of each quarter; and if he will make a statement on the matter. …

448. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance whether the Revenue Commissioners separately tracks illegal vape seizures; if so, the total volume and estimated value of illegal vapes seizure at Irish ports and airports to date in 2026; and if he will make a statement on the matter. [28733/26]

449. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance the extent of criminal and organised gang activity identified in connection with cigarette tobacco and illegal vape smuggling through Irish ports and airports; and if he will make a statement on the matter. [28735/26]

983. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance to provide an update on Revenue's preparation for the disposal of the MV Matthew; to provide a breakdown of the full costs to date for the management, maintenance and berthing of the vessel; when he expects the disposal of the vessel to be finalised; and if he will make a statement on the matter. [26883/26]

393. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 312 of 5 March 2026, the number of inspections carried out; the number of passengers screened; the number of seizures made; the number of scans conducted at Rosslare Europort and other ports since the introduction of the new regulations on duty free enforcements;; and if he will make a statement on the matter. …

394. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance the value of tobacco products tax collected in 2025; and if he will make a statement on the matter. [22256/26]

311. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance the impact to date of the December 2025 regulations strengthening non-duty-paid tobacco limits; the data available on the prevalence of non-Irish duty-paid cigarettes before and after the introduction of the new regulations; the way in which the Revenue Commissioners are monitoring compliance; the monthly number of passengers found in breach of the…

312. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance the number of roll-on roll-off (RORO) and lift-on /lift-off (LOLO) freight containers and foot passengers processed through Dublin Port in 2025; the number of searches conducted and tobacco seizures recorded at Dublin Port since December 2025; whether additional inspection capacity, detection technology or risk-profiling resources were deployed at …

313. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance the criteria used by the Revenue Commissioners to risk-assess and select passengers for inspection in relation to non-duty-paid tobacco allowances; whether this criteria was amended following the December 2025 regulatory changes; and if he will make a statement on the matter. [18038/26]

161. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance the measures being considered by his Department to ensure that flood insurance cover is made more accessible to households at risk of flooding, or those that have previously been flooded; the further engagement his Department has had with insurance providers in this regard; and if he will make a statement on the matter. [10351/26]

186. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance the measures being considered by his Department to ensure that flood insurance cover is made more accessible to households at risk of flooding or those that have previously been flooded; the further engagement his Department has had with insurance providers in this regard; and if he will make a statement on the matter. [10077/26]

207. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance the further measures being considered by his Department to combat the illicit tobacco trade, considering the year-on-year decrease in the volume and value of illicit tobacco products seized in 2025, as per the Revenue Commissioners headline results for 2025; and if he will make a statement on the matter. [10060/26]

863. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance to outline the current practice with respect to the creation of an import declaration and the payment of VAT and import duties by a courier company; if it is a legal requirement that such companies or their appointed debt collection agencies must provide documentary proof of the amounts paid when pursuing collection of such fees from the affected t…

357. Deputy Noel McCarthy asked the Minister for Finance the current situation with respect to the eight-year deemed disposal rule; if any consideration was given to the abolition of this rule in the context of Budget 2026; his plans for the reform of this rule as recommended in the Funds Review Report; and if he will make a statement on the matter. [55115/25]

115. Deputy Noel McCarthy asked the Minister for Finance if a review of entrepreneur relief under the capital gains tax code is being considered, particularly in regard to the €1 million lifetime limit and its competitiveness relative to international norms (details supplied); and if he will make a statement on the matter. [39409/25]

6. Deputy Noel McCarthy asked the Minister for Finance further to Parliamentary Question No. 270 of 18 February 2025, to provide an update on his Department’s consideration of the Funds Sector 2030 report recommendations; and if he will make a statement on the matter. [28158/25]