587. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any review has been undertaken of the effectiveness of the first-supply model used for the E-Liquid Products Tax in preventing tax evasion, illicit trade, and market distortion; and if he will make a statement on the matter. [43184/26]
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.
588. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of Revenue seizures involving nicotine-containing vaping products that did not contain controlled drugs in each year since 2020; and if he will make a statement on the matter. [43185/26]
589. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue records seizures of untaxed nicotine inhaling products separately from vaping products containing controlled drugs; and if he will make a statement on the matter. [43186/26]
590. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has undertaken any analysis of the potential relationship between increases in excise and taxation on vaping products and the risk of illicit market growth; and if he will make a statement on the matter. [43187/26]
613. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the evidential basis for continuing to rely on the Revenue ready reckoner estimates for forecasting the Exchequer yield from tobacco excise increases given that the model does not explicitly incorporate behavioural responses such as product substitution, switching to illicit tobacco products or cross-Border purchasing; and if he will make a statement…
273. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated annual excise and taxation revenue generated from vaping and nicotine-related products in each year since 2020; and if he will make a statement on the matter. [40868/26]
274. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Revenue Commissioners maintain a register, licensing system or dataset relating to vape and smoke retail outlets for taxation or excise purposes; and if he will make a statement on the matter. [40869/26]
275. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of Revenue investigations, seizures or enforcement operations relating to illicit vaping products or untaxed nicotine products undertaken in each year since 2020; and if he will make a statement on the matter. [40870/26]
276. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if an assessment has been undertaken regarding the estimated scale of the illicit vaping market within the State; and if he will make a statement on the matter. [40871/26]
259. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he accepts that the Revenue Commissioners cannot currently identify the specific Exchequer yield attributable solely to the eight-year deemed disposal rule as distinct from other chargeable events under the gross roll-up regime; whether consideration has been given to introducing separate reporting requirements for deemed disposal events; and…
260. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department intends to commission any independent empirical analysis or behavioural modelling on the impact of the deemed disposal regime on retail investor behaviour, long-term savings patterns, Exchange Traded Fund participation, or capital allocation decisions; and if he will make a statement on the matter. [36105/26]
261. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the forthcoming roadmap on the taxation of retail investment will include specific proposals relating to the reform, amendment, deferral, or abolition of the eight-year deemed disposal rule; and if he will make a statement on the matter. [36106/26]
262. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has assessed the comparative fairness of applying taxation to unrealised gains within regulated investment funds while direct equity investments are generally taxed only upon realisation of gains; and if he will make a statement on the matter. [36107/26]
263. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any assessment has been conducted on the impact of the deemed disposal regime on small and medium retail investors seeking to build long-term savings through diversified investment products; and if he will make a statement on the matter. [36108/26]
264. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether consideration has been given to introducing a tax-exempt or tax-simplified Irish retail investment account for ordinary savers, similar to savings and investment account models operating in other jurisdictions; and if he will make a statement on the matter. [36109/26]
265. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has conducted any assessment of the administrative complexity imposed on individual taxpayers by the self-assessment obligations associated with Exchange Traded Funds subject to the deemed disposal regime; and if he will make a statement on the matter. [36110/26]
266. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has examined the extent to which the deemed disposal regime may discourage Irish retail investors from participating in diversified long-term investment products compared with consumers in other EU jurisdictions; and if he will make a statement on the matter. [36111/26]
267. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any analysis has been conducted on the interaction between the deemed disposal regime and the European Commission's Savings and Investment Union objectives; and if he will make a statement on the matter. [36112/26]
268. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he intends to publish any consultation paper, stakeholder submissions, or public engagement process in advance of the publication of the roadmap on the taxation of retail investment; and if he will make a statement on the matter. [36113/26]
232. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any statutory provision within the Vehicle Registration Tax regime provides for exemptions, waivers or reduced liability in respect of vehicles imported by individuals who are subject to a protection order or similar court order; and if he will specify the legislative basis for same. [33582/26]
233. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Revenue Commissioners have any discretionary authority to waive or reduce Vehicle Registration Tax in exceptional or humanitarian circumstances, including cases involving individuals subject to protection orders; and if so, to outline the criteria governing such discretion. [33583/26]
234. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has conducted any assessment of the impact of Vehicle Registration Tax and associated motor taxation requirements on individuals in vulnerable circumstances, including those subject to protection orders; and whether any policy review is planned. [33584/26]
235. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether responsibility for considering financial or administrative reliefs for individuals subject to protection orders in respect of vehicle importation is assigned to his Department, the Revenue Commissioners, or another body; and if he will clarify the policy framework governing such cases. [33585/26]
239. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated annual Exchequer yield attributable to the deemed disposal regime as it applies to Exchange Traded Funds and other gross roll-up investment products held by individual retail investors; and to provide a breakdown of this yield for each of the past five years. [33767/26]
240. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Department has undertaken any forward projections or dependency analysis in respect of Exchequer revenues arising from the deemed disposal regime; and if so, to provide details of such projections. [33768/26]