Questions

273. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the current tax treatment of deposit interest (DIRT) takes into account the real, inflation-adjusted return to savers, as opposed to the nominal return; and if he will make a statement on the matter. [54508/26]

282. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance his Department's assessment of the impact of inflation on the real value of household savings held in low-interest demand-deposit accounts; if his Department has conducted or commissioned any analysis of the erosion of purchasing power in such accounts over the past decade; if the current tax treatment of deposit interest (DIRT) takes into account th…

167. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the reason egg, fish and motor fuel prices have risen by double digits over the past 12 months despite a fall in the headline annual rate of inflation to 3.4% in June 2026, as reported by the Central Statistics Office; the specific data held by his Department on the annual percentage change in the price of eggs, fresh fish, home heating oil and motor…

168. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the annual percentage increase in the cost of home heating oil and diesel respectively, in the 12 months to June 2026; the analysis carried out by his Department on the impact of this increase on households outside the natural gas network and those reliant on private transport; and if he will make a statement on the matter. [54029/26]

69. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance given his acknowledgement of the limitations of the Revenue Commissioners Ready Reckoner in accurately forecasting the Exchequer yield from tobacco excise increases (details supplied), if he will use an improved model explicitly incorporating behavioural responses such as product substitution, switching to illicit tobacco products or cross-border purc…

245. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated annual loss to the Exchequer arising from VAT fraud, including missing trader intra-community fraud and carousel fraud, in each of the years 2021 to 2025; whether the Revenue Commissioners maintain any estimate of VAT fraud linked to shell companies established in the State; and if he will make a statement on the matter. [51046/26]

246. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of Revenue Commissioners investigations into suspected VAT fraud involving shell companies in each of the years 2021 to 2025 and to date in 2026. [51047/26]

275. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 252 of 25 June 2026, whether the proposed Savings and Investment Account will impose an annual tax liability on unrealised gains, that is, on assets held but not sold; the proposed tax-free threshold under consideration; the proposed flat rate under consideration; to provide a direct comparison of this proposed a…

131. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has engaged directly with the ETF industry on how the emerging proposals for personal investment accounts (details supplied) will operate in the context of the obligations of the deemed disposal rule applying to ETFs. [49970/26]

4. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he will provide an update on the proposed savings and investment account; the precise details of the scheme, including its design and proposed taxation treatment; and the timeline for publication of those details and for the production of any required legislation. [48371/26]

252. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if savers will be liable to tax each year on assets they have not sold or realised any gain on (details supplied); the details of the tax-free threshold and the flat rate he is considering; and the way in which will this treatment compare to the UK ISA model, under which no such annual charge applies. [48373/26]

532. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to outline any public consultations that his Department expects to launch before the end of 2026; and if he will make a statement on the matter. [41742/26]

533. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance his views on extending the scope of Ireland’s Research and Development Tax Credit to cover subcontracting costs outside Ireland and the European Union; and if he will make a statement on the matter. [41748/26]

534. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to outline his Department’s planned priorities for Ireland’s upcoming Presidency of the Council of the European Union; and if he will make a statement on the matter. [41749/26]

576. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has undertaken any assessment of the estimated annual Exchequer loss arising from the illicit sale of vaping products, untaxed nicotine inhaling products, or non-compliant e-liquid products since the commencement of the E-Liquid Products Tax on 1 November 2025; and if he will make a statement on the matter. [43173/26]

577. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has considered commissioning, conducting, or participating in an independent survey or research project to estimate the scale of the illicit vaping market in the State, similar to the annual illicit tobacco consumption survey; and if he will make a statement on the matter. [43174/26]

578. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of audits, compliance interventions, investigations, inspections, risk assessments, or enforcement actions undertaken by Revenue in relation to the E-Liquid Products Tax since its introduction on 1 November 2025 by month, in tabular form; and if he will make a statement on the matter. [43175/26]

579. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of registered suppliers under the E-Liquid Products Tax that have been subject to Revenue compliance checks since the tax was introduced; the number of cases in which underpayments, non-compliance, or enforcement concerns were identified; and if he will make a statement on the matter. [43176/26]

580. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue maintains a formal information-sharing arrangement with the HSE National Environmental Health Service in relation to licensed retailers of tobacco products and nicotine inhaling products; and if he will make a statement on the matter. [43177/26]

581. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has access to the register of retailers licensed under the Public Health (Tobacco Products and Nicotine Inhaling Products) Act 2023 for compliance, risk assessment, or taxation purposes; and if he will make a statement on the matter. [43178/26]

582. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of cases since 1 November 2025 in which Revenue identified the supply, sale, or distribution of e-liquid products by persons or entities not registered for the E-Liquid Products Tax; and if he will make a statement on the matter. [43179/26]

583. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has undertaken any assessment of the compliance rate among suppliers liable for the E-Liquid Products Tax; the methodology used to estimate compliance; and if he will make a statement on the matter. [43180/26]

584. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number and value of assessments, settlements, penalties, interest charges, or other liabilities raised by Revenue in relation to E-Liquid Products Tax compliance since 1 November 2025; and if he will make a statement on the matter. [43181/26]

585. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has identified any emerging risks to the collection of the E-Liquid Products Tax arising from online sales, cross-border purchases, direct-to-consumer imports, or unlicensed supply chains; and if he will make a statement on the matter. [43182/26]

586. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has estimated the proportion of vaping products consumed in the State that are supplied through channels outside the E-Liquid Products Tax regime; and if he will make a statement on the matter. [43183/26]