241. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance what empirical analysis, behavioural modelling, or impact assessments have been undertaken since the introduction of deemed disposal in 2006 to evaluate its effectiveness in preventing tax deferral or avoidance by retail investors; and if none have been undertaken, to confirm same. [33769/26]
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.
242. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any analysis has been conducted by his Department, the Revenue Commissioners, or any external body on whether the deemed disposal regime influences retail investor behaviour, including investment decisions relating to Exchange Traded Funds versus direct equity holdings or non-EU domiciled products; and if so, to provide details. [33770/26]
243. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to identify any EU or OECD jurisdiction that applies a taxation mechanism equivalent to Ireland’s deemed disposal regime, including the taxation of unrealised gains within regulated retail investment funds; and if no such jurisdiction exists, to set out the policy rationale for maintaining such a regime in Ireland. [33771/26]
244. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to outline the effective tax rates applicable to Exchange Traded Fund investments under the deemed disposal regime compared with the standard capital gains tax rate applied to direct equity investments; and to confirm whether any internal assessment has been conducted on the relative impact of these differing rates. [33772/26]
245. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the policy rationale for the prohibition on offsetting losses within the deemed disposal regime, including whether any review has been undertaken of this restriction in comparison with standard capital gains tax treatment. [33773/26]
246. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any analysis has been conducted on the distributional impact of the deemed disposal regime across income cohorts, including its effect on small and medium retail investors; and if so, to provide details. [33774/26]
247. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Department has assessed the impact of the deemed disposal regime on retail participation rates in diversified investment funds; and if so, to provide any data or analysis available. [33775/26]
248. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Department has conducted any costings, scenario modelling, or fiscal impact assessments in relation to the abolition or reform of the deemed disposal regime as it applies to retail investors; and if so, to provide details of same. [33776/26]
249. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the deemed disposal regime has been assessed in the context of recent European Commission recommendations on savings and investment accounts; and if so, to outline any alignment or divergence identified. [33777/26]
250. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to provide a detailed timeline for the publication of the roadmap on the taxation of retail investment, including whether the roadmap will include specific proposals relating to deemed disposal; and if so, to provide details. [33778/26]
276. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he accepts that the deemed disposal regime, by imposing a unique and internationally anomalous tax burden on EU-regulated Exchange Traded Fund products, does not prevent tax avoidance by retail investors but instead redirects Irish household savings away from EU-regulated diversified products and into less transparent, less regulated, or less…
328. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he will commit to abolishing or fundamentally reforming the deemed disposal regime as it applies to Exchange Traded Funds held by individual retail investors; if not, to set out clearly the specific policy rationale for retaining a taxation mechanism that has no equivalent in any comparable EU jurisdiction, that taxes unrealised gains, that p…
884. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance his Department’s current assessment of the potential inflationary impact on the Irish economy arising from sustained increases in global energy prices; to detail any modelling undertaken regarding second-round effects on food prices and household purchasing power; and to outline the fiscal policy options available to Government to mitigate cost-of-li…
885. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to outline the Government’s cross-departmental contingency planning for a scenario involving simultaneous energy price inflation and economic slowdown; to detail whether any updated cost-of-living support framework is being prepared; and to set out the criteria under which additional public expenditure interventions would be triggered. [23592/26]
926. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of claims made for the Incapacitated Child Tax Credit in each of the past five years; the number approved and refused in each year; the number selected for compliance review or audit; whether the Revenue Commissioners have identified any concentration of claims supported by medical certification from a single medical practitioner or a smal…
927. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of applications for the incapacitated child tax credit received by the Revenue Commissioners in each of the past five years; the number of applications that were supported by medical certificates from registered medical practitioners in the same period; the number of such applications that were reviewed by the Revenue Commissioners as part…
211. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to outline the estimated full-year and short-term Exchequer cost of a 25 percent reduction in excise duty on petrol and diesel, including the associated reduction in VAT receipts arising from the lower pump price. [23348/26]
212. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to detail the modelling undertaken by his Department on the expected reduction in average pump prices resulting from the proposed excise duty cut, including the assumed pass-through rate to consumers. [23349/26]
213. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the alternative policy options considered by his Department to reduce fuel costs for households and businesses, including reductions in VAT on fuel, targeted rebates, or broader excise adjustments, and the estimated cost of each option. [23350/26]
214. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the rationale for limiting the proposed excise reduction to a temporary and defined period, and whether longer-duration or scalable measures were considered in light of ongoing volatility in global oil markets. [23351/26]
215. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to provide details of any distributional analysis carried out by his Department on the impact of fuel price increases and proposed mitigation measures on different income groups, including middle-income working households not eligible for social welfare supports. [23352/26]
216. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Government’s current budget surplus influenced the scale and duration of the proposed fuel price interventions, and if so, how this assessment was balanced against current cost-of-living pressures. [23353/26]
217. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the engagement undertaken at EU level regarding coordinated responses to energy price shocks, including any discussions on excise flexibility, VAT measures, or joint purchasing mechanisms. [23354/26]
218. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to provide the range of oil price and supply shock scenarios currently being modelled by his Department. [23355/26]
443. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance his views that the continued application and scheduled increases of the carbon tax on petrol and diesel, at a time when motorists are already facing significant increases in fuel prices due to global instability, is placing an unfair and disproportionate burden on working people, families and rural communities who rely on their cars; the additional V…