Questions

512. Deputy Ken O'Flynn asked the Minister for Finance if he will publish, alongside each annual Budget and Stability Programme Update, a consolidated schedule of contingent liabilities and public sector pension obligations to give a full picture of the State’s long-term financial exposure; and if he will make a statement on the matter. [59723/25]

513. Deputy Ken O'Flynn asked the Minister for Finance to list all current State guarantees and indemnities in place for semi-State bodies, special-purpose vehicles and public-private partnership projects, including the maximum contingent exposure in each case; and if he will make a statement on the matter. [59726/25]

514. Deputy Ken O'Flynn asked the Minister for Finance if the liabilities of the Housing Finance Agency, the Land Development Agency, the Strategic Banking Corporation of Ireland and similar entities are included in the calculation of the general Government debt; if not, to state the aggregate borrowing levels of those entities; and if he will make a statement on the matter. [59727/25]

515. Deputy Ken O'Flynn asked the Minister for Finance if he will request the Irish Fiscal Advisory Council or the National Treasury Management Agency to produce an annual whole-of-Government balance sheet consolidating all known and contingent liabilities of the State; and if he will make a statement on the matter. [59729/25]

516. Deputy Ken O'Flynn asked the Minister for Finance if his Department has conducted an assessment of the potential impact on Ireland’s credit rating and debt-servicing costs were contingent liabilities to be fully recognised in the national balance sheet; and if he will make a statement on the matter. [59730/25]

517. Deputy Ken O'Flynn asked the Minister for Finance if his Department has carried out stress-tests or scenario modelling to assess the State’s fiscal capacity to absorb contingent liabilities in the event of an economic downturn; and if he will make a statement on the matter. [59731/25]

519. Deputy Ken O'Flynn asked the Minister for Finance the amount of revenue raised through capital gains tax (CGT) for the financial year ending 2024; and the percentage of the total taxation revenue CGT represented for the same period. [59958/25]

34. Deputy Ken O'Flynn asked the Minister for Finance if he will report on the Central Bank of Ireland’s latest data indicating that fraudsters stole approximately €160 million from Irish consumers and businesses in 2024 through electronic and online payments. [57603/25]

35. Deputy Ken O'Flynn asked the Minister for Finance the steps his Department and the Central Bank are taking to enhance the resilience of Ireland’s payment systems against fraud, including coordination with retail banks, fintech companies, and card issuers. [57604/25]

36. Deputy Ken O'Flynn asked the Minister for Finance if he will consider mandating stronger customer-authentication and fraud-reimbursement obligations similar to those introduced in the United Kingdom under the Payment Systems Regulator’s Contingent Reimbursement Model Code. [57605/25]

314. Deputy Ken O'Flynn asked the Minister for Finance if he is aware of the growing number of elderly people whose life assurance policies are becoming unaffordable due to annual premium increases; if he will outline what consumer protections currently exist for persons over the age of 70 who have paid premiums for decades but now face either the loss of their policy or sharply reduced cover; if his Department has e…

198. Deputy Ken O'Flynn asked the Minister for Finance to provide a breakdown of all costs incurred by the Revenue Commissioners in relation to the seized vessel MV Matthew since 2023, including storage, security, maintenance and legal costs; the actions taken and planned to dispose of the asset and recover costs from liable parties; and the timeline for concluding these expenditures, given reports that the total has…

199. Deputy Ken O'Flynn asked the Minister for Finance if Re-Turn Ireland CLG has been assessed by the Revenue Commissioners for corporation tax, VAT, or any other applicable tax liabilities arising from its operations, retained surpluses, or investment income; and if he will make a statement on the matter. [56371/25]

200. Deputy Ken O'Flynn asked the Minister for Finance the amount of retained earnings or cash reserves held by Re-Turn Ireland CLG that have been declared to the Revenue Commissioners, and whether these reserves are subject to tax, interest, or investment reporting requirements under Irish company law. [56372/25]

201. Deputy Ken O'Flynn asked the Minister for Finance whether any tax reliefs, exemptions, or preferential treatments have been granted to Re-Turn Ireland CLG under existing legislation, including environmental or charitable provisions; and if he will provide a list of such reliefs or exemptions. [56373/25]

202. Deputy Ken O'Flynn asked the Minister for Finance if he will direct the Revenue Commissioners or the Comptroller and Auditor General to conduct an independent examination of Re-Turn Ireland CLG’s accounts in light of its public-interest function and substantial consumer-funded surpluses. [56374/25]

203. Deputy Ken O'Flynn asked the Minister for Finance whether his Department or the Comptroller and Auditor General has any oversight or audit authority over consumer levies collected and managed by private companies such as Re-Turn Ireland CLG; and if not, whether the Minister will consider introducing such oversight. [56377/25]

342. Deputy Ken O'Flynn asked the Minister for Finance the revised forecast for corporate tax receipts in 2026; the percentage share of total corporate tax revenue projected to arise from the ten largest paying corporations; his Department’s assessment of volatility or concentration risk within this revenue stream; and the fiscal buffers or corrective mechanisms identified to mitigate the impact of a potential downtu…

135. Deputy Ken O'Flynn asked the Minister for Finance if his Department has evaluated the sustainability of current expenditure levels in the event of a downturn in multinational corporation tax receipts. [54423/25]

136. Deputy Ken O'Flynn asked the Minister for Finance the projected reduction in greenhouse gas emissions expected to result from the five cent increase in carbon-related taxes on motor fuels; and if he will make a statement on the matter. [54492/25]

137. Deputy Ken O'Flynn asked the Minister for Finance whether there is a scheduled review mechanism to assess the social and economic impacts of the carbon tax escalator on motor fuels; and if he will make a statement on the matter. [54494/25]

138. Deputy Ken O'Flynn asked the Minister for Finance whether his Department has undertaken an assessment of the adequacy of rural and inter-urban public transport alternatives prior to the forthcoming 5 cent increase in green taxes on motor fuels; and if he will make a statement on the matter. [54495/25]

139. Deputy Ken O'Flynn asked the Minister for Finance whether his Department has estimated the expected cost increase for daily commuters arising from the fuel tax rise, and whether a measurable modal shift away from private car use is anticipated; and if he will make a statement on the matter. [54496/25]

151. Deputy Ken O'Flynn asked the Minister for Finance given that the Government has increased its corporate tax forecast for 2026 to €34 billion despite the stalled OECD global tax deal, if he will publish the detailed revenue modelling underpinning this revision; the proportion attributed to the top ten multinational taxpayers; and the contingency plans if receipts fall back toward the earlier €28 billion forecast.…

152. Deputy Ken O'Flynn asked the Minister for Finance if he will review the taxation treatment of redundancy payments, particularly ex-gratia or enhanced redundancy payments made in cases of involuntary redundancy, with a view to exempting such payments from income tax in recognition of the financial hardship associated with job loss. [54463/25]