Questions

202. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated number of existing investors who will remain subject to deemed disposal following the introduction of the personal investment account announced in Budget 2027; the number facing a deemed disposal charge in 2027; the estimated cost to the Exchequer of extending equivalent treatment to these existing investors; and if he will make a state…

218. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the assessment that has been undertaken of the distributional impact of local property tax across households according to income, household composition, property ownership; the number of properties owned; and if an assessment has been made of the ability of households to meet increases in LPT. [71904/26]

99. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the position of the Government on the European Commission's Savings and Investments Union Strategy and associated proposals, including the Commission's recommendation on savings and investment accounts; whether Ireland has sought or secured an opt out from any element of those proposals; and if he will make a statement on the matter. [69871/26]

100. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the planned timeline for the introduction of a savings and investment account in Ireland, including the expected dates for legislation and for accounts to become available; whether any balance thresholds, contribution limits or exemptions are proposed; and if he will make a statement on the matter. [69874/26]

101. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any portion of household savings channelled through the Savings and Investments Union or a domestic savings and investment account is intended to fund defence or security expenditure at national or EU level; the safeguards in place for risk averse savers, including pensioners; and if he will make a statement on the matter. [69873/26]

102. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any measure proposed under the EU Savings and Investments Union, or under the proposed Irish savings and investment account, would permit the State or any EU body to direct, compel or restrict the use of household deposits held in current or savings accounts; whether participation in any such scheme will be wholly voluntary; and if he will ma…

109. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he will consider introducing a specific capital acquisitions tax exemption or enhanced threshold for inheritances received by persons with a lifelong disability or permanent incapacity; the number of such beneficiaries who paid CAT in each of the past five years; and if he will make a statement on the matter. [70276/26]

110. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of criminal prosecutions initiated, convictions secured and fines imposed in respect of the sale or supply of illegal tobacco products in each of the years 2020 to 2025 and to date in 2026; the number of retail premises found to be selling illicit tobacco in the same period; and if he will make a statement on the matter. [70326/26]

111. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the excise duty and total tax payable on a pack of 20 cigarettes in the most popular price category in the State, compared with Spain, France, the United Kingdom and the EU average, as of 1 September 2026; the analysis carried out by the Department on the extent to which this differential is driving purchases outside the State and on the illicit mark…

112. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department or the Revenue Commissioners have estimated the effect of each of the excise increases on tobacco products announced in Budgets 2020 to 2026 on the level of legal duty paid consumption, cross border and travel purchases, and illicit consumption; the projected and actual excise yield from each such increase; and if he will make a sta…

113. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of Revenue staff, in whole-time equivalent terms, assigned to tobacco smuggling detection and enforcement at ports, airports and postal hubs in each of the years 2020 to 2025 and to date in 2026; the number of scanners and detector dog teams deployed for this purpose in each year; if additional resources for tobacco enforcement are planned…

114. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of seizures of cigarettes and of other tobacco products made by Revenue in each of the years 2020 to 2025 and to date in 2026; the volume and estimated value seized in each year, broken down by point of detection, including Dublin Port, Rosslare Europort, Dublin Airport, Cork Airport, Shannon Airport, the postal and parcel system and inlan…

115. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated loss to the Exchequer from illegal cigarettes and illegal roll-your-own tobacco, respectively, in each of the years 2020 to 2025, as estimated by the Revenue Commissioners in the Illegal Tobacco Products Research Survey; the proportion of cigarettes consumed in the State that were illegal, legal non-Irish duty paid and Irish duty paid, …

117. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated annual contribution by Ireland to the EU budget under the European Commission's proposal for the Multiannual Financial Framework 2028 to 2034, compared with the annual contribution under the current framework, in tabular form; his Department's estimate of the contribution should the proposal be reduced by several hundred billion euros; …

130. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of complaints returned by the Financial Services and Pensions Ombudsman to complainants or their representatives on the grounds that the complaint was not signed by all parties or was not signed in ink, in each of the years 2024, 2025 and to date in 2026, in tabular form; if he will request this information from the Ombudsman where it is n…

131. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the legal basis under the Financial Services and Pensions Ombudsman Act 2017 for a requirement that a complaint relating to a jointly held mortgage be signed by all parties before it is accepted; if his Department was consulted before this requirement was applied; and if he will make a statement on the matter. [70597/26]

132. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the National Incident Management System operated by the State Claims Agency contains a category, field or sub-category for incidents relating to delayed ambulance allocation or ambulance response times; and if he will make a statement on the matter. [70625/26]

133. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of claims managed by the State Claims Agency arising from alleged delay in ambulance response or allocation in each of the years 2022 to 2025 and to date in 2026; the total amount paid in respect of such claims; and if he will make a statement on the matter. [70619/26]

134. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether a mortgage complaint returned by the Financial Services and Pensions Ombudsman on procedural grounds and subsequently resubmitted retains its original date of lodgement for the purposes of section 49 of the Financial Services and Pensions Ombudsman Act 2017; the implications for a borrower where court proceedings have commenced in the interim…

135. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Minister considers a period of ten days to be a reasonable timeframe for a consumer to remedy a signature deficiency in a complaint to the Financial Services and Pensions Ombudsman, particularly where a joint borrower is separated, estranged, deceased, living abroad or otherwise unavailable; the provision made for such cases; and if he wi…

136. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of incidents recorded on the National Incident Management System by the State Claims Agency relating to the National Ambulance Service in each of the years 2022 to 2025 and to date in 2026, broken down by incident category; and if he will make a statement on the matter. [70617/26]

137. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the National Incident Management System operated by the State Claims Agency contains a category, field or sub-category for incidents relating to delayed ambulance allocation or ambulance response times; and if he will make a statement on the matter. [70614/26]

138. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the date on which the Financial Services and Pensions Ombudsman began requiring ink signatures on complaint forms; whether electronic signatures were accepted before that date; whether the requirement is being applied to complaints lodged before it took effect; whether the requirement is consistent with the Electronic Commerce Act 2000; and if a stat…

141. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of claims managed by the State Claims Agency arising from alleged delay in ambulance response or allocation in each of the years 2022 to 2025 and to date in 2026, the total amount paid in respect of such claims; and if he will make a statement on the matter. [70628/26]

142. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of incidents recorded on the National Incident Management System by the State Claims Agency relating to the National Ambulance Service in each of the years 2022 to 2025 and to date in 2026, broken down by incident category; and if he will make a statement on the matter. [70627/26]