92. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he has considered introducing a provision allowing losses realised under the deemed disposal regime on Exchange Traded Funds to be offset against capital gains tax liabilities on other assets; the estimated cost to the Exchequer of such a provision; and if he will make a statement on the matter. [17648/26]
Parliamentary questions
Questions
TDs ask ministers questions to get answers on the record, most of them in writing. Here is every one asked in the 34th Dáil, by the department it went to and the subject heading it was filed under. How questions work
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Showing questions asked by Ken O'Flynn .
621 questions match, newest first.
93. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue or his Department has conducted any assessment of the volume of retail investment that has been diverted away from EU-domiciled Exchange Traded Funds and into non-EU domiciled funds, direct equity shareholdings, or other asset classes specifically to avoid the deemed disposal regime; if not, the reason therefor; whether he intends to c…
94. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has assessed the impact of the deemed disposal regime on the concentration of Irish household wealth in residential property relative to diversified investment assets; whether the regime has been considered in the context of any government policy document addressing wealth concentration in property, housing affordability, or lon…
95. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he accepts that the deemed disposal regime, by making long-term diversified investment in EU-regulated fund products uniquely punitive relative to property investment, actively disincentivises the exact savings and investment behaviour that government policy in areas including housing, pension adequacy, and financial resilience explicitly seek…
96. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any assessment has been made of the impact of the deemed disposal regime on compliance behaviour; specifically whether the regime creates an incentive for individual investors to hold investments through corporate structures, self-directed pension vehicles, or non-Irish domiciled accounts in order to avoid the eight-year crystallisation event;…
97. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the deemed disposal regime has been assessed for its impact on the financial planning decisions of workers in defined contribution pension schemes who hold Exchange Traded Funds outside their pension wrapper as a supplementary long-term savings vehicle; whether the regime creates a disproportionate burden on such individuals relative to those …
98. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the basis upon which the eight-year period was chosen as the deemed disposal interval for Exchange Traded Funds and collective investment undertakings; whether any economic modelling was conducted to assess the optimal interval from the perspective of revenue collection, investor behaviour, and administrative efficiency; whether a longer or shorter in…
99. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of individual investors who will face their first deemed disposal event on Exchange Traded Fund holdings in each of the years 2026, 2027, and 2028; the estimated aggregate tax liability that will crystallise in each of those years; whether Revenue has assessed the capacity of individual investors to meet these liabilities without being requ…
100. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Tax Strategy Group has produced any paper assessing options for the reform or abolition of the deemed disposal regime as it applies to Exchange Traded Funds; if so, whether that paper has been published; if not, whether he will commission such a paper in advance of Budget 2027; and if he will make a statement on the matter. [17656/26]
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…
350. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any existing statutory provision currently empowers the Revenue Commissioners to introduce real-time or continuous withholding tax reporting obligations without amendment to primary legislation; and if he will specify the statutory basis for any such authority. [16706/26]
351. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total annual Exchequer funding currently provided in respect of the No. 2 Fund of the Eircom Superannuation Scheme; whether pension increases under that fund require approval from the Minister for Finance; whether any Exchequer exposure arises in respect of the main fund; whether the Minister has received representations regarding erosion of purc…
295. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has undertaken any analysis of the impact of Capital Acquisitions Tax Group A thresholds on the intergenerational transfer of residential rental property; whether consideration has been given to index-linking the Group A threshold to the residential property price Index or other inflation measure; whether any assessment has bee…
377. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any proposal to introduce continuous, real-time, or expanded withholding tax reporting obligations beyond existing statutory arrangements would require primary legislation approved by the Houses of the Oireachtas [14607/26]
378. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether it is Government policy that any expansion of withholding tax reporting obligations will proceed only by way of primary legislation; and whether draft legislative heads or policy proposals are under preparation relating to expanded or real-time withholding tax reporting requirements [14608/26]
282. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the average private motor insurance premium charged to learner drivers in each of the past five years, by age cohort; whether his Department or the Central Bank of Ireland monitors or analyses the impact of age-neutral learner driver pricing models on affordability and proportionality; and if he will make a statement on the matter. [11162/26]
283. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the oversight mechanisms in place within the Central Bank of Ireland to assess whether motor insurance pricing models, particularly those applied to learner drivers, comply with consumer protection principles on fairness, proportionality, and transparency; whether any thematic reviews have been undertaken in this area since 2020; and if he will make …
284. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of motor insurers currently authorised to write private motor insurance in the State; the number of those insurers that actively provide quotations to learner drivers; whether the Central Bank assesses effective market participation where large cohorts of consumers face limited or prohibitively expensive access to cover; and if he will mak…
285. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether learner drivers are recognised by his Department or the Central Bank of Ireland as a distinct consumer cohort for the purposes of insurance affordability and access; whether any assessment has been carried out on the societal and economic impact of high learner-driver premiums on families, older first-time drivers, or returning emigrants; and…
286. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Central Bank of Ireland requires motor insurers to provide consumers with a clear explanation of the principal factors driving quoted premiums, particularly where exceptionally high premiums are issued to learner drivers; whether any regulatory guidance has been issued in this regard; and if he will make a statement on the matter. [11166/…
287. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he has considered introducing additional regulatory safeguards or guidance to ensure learner driver motor insurance premiums are evidence-based, proportionate, and transparent; whether any policy review is planned in conjunction with the Central Bank of Ireland; and if he will make a statement on the matter. [11167/26]
290. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the pension increases payable in respect of former Department of Posts and Telegraphs service under the Eircom superannuation defined benefit pension scheme are classified by his Department as current expenditure or capital expenditure; and the reason such expenditure would be subject to external scrutiny beyond the Department. [11434/26]
73. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has commissioned, requested, or plans to commission a stand-alone socio-economic analysis of consumers who access high-cost credit in the State, including analysis of income levels, employment status, welfare dependency, and exclusion from mainstream banking; and if not, the rationale for relying on regulatory reviews that do no…