444. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has engaged with the Central Bank of Ireland regarding the use by regulated financial service providers of facial image capture, facial recognition, or other facial biometric processing technologies for customer onboarding, authentication, fraud prevention, or identity verification purposes; and if he will make a statement on the ma…
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 .
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445. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Central Bank of Ireland has issued, or is preparing to issue, supervisory guidance for regulated financial service providers regarding the use of facial biometric processing technologies, including requirements relating to lawful processing bases, consumer transparency, data minimisation, storage limitation, security safeguards, and the a…
446. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether regulated financial service providers operating in the State are required, as a matter of supervisory expectation or consumer protection regulation, to provide customers with a reasonable non-biometric alternative where facial image capture or facial biometric verification is used for onboarding, authentication, fraud prevention, or account a…
447. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department or the Central Bank of Ireland maintains information on the number of regulated financial service providers using facial image capture or facial biometric processing technologies for identity verification, customer onboarding, authentication, or fraud prevention; if so, the number of such firms and the general purposes for whic…
448. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has considered whether the Consumer Protection Code or other financial regulatory frameworks should be updated to provide explicit standards governing the use of facial image capture and facial biometric technologies by regulated financial service providers, including standards concerning transparency to customers, consent mech…
449. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department or the Central Bank of Ireland holds data on operational incidents, data protection incidents, or consumer complaints reported by regulated financial service providers relating to the use of facial image capture or facial biometric processing technologies since 1 January 2023; if so, the number of such incidents by year and gen…
469. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance when he will publish the approach to the taxation of retail investment referenced in Budget 2026; whether that publication will include specific proposals regarding the eight-year deemed disposal regime for funds and ETFs; and if he will make a statement on the matter. [20391/26]
470. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has prepared an internal options paper, memorandum, or comparative analysis on reform of the eight-year deemed disposal regime for investment funds and ETFs, including options such as abolition, extension of the interval, or replacement with a savings and investment account model; and if he will make a statement on the matter. …
471. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether, in the work underway on the taxation of retail investment, his Department has identified which EU member states and OECD jurisdictions operate an eight-year deemed disposal or equivalent forced realisation regime for retail fund investors; and if he will provide that list; and if he will make a statement on the matter. [20393/26]
472. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance further to Parliamentary Question replies of 4 March 2026 on deemed disposal, whether his Department considers it satisfactory that the State cannot isolate the specific tax yield, taxpayer numbers, compliance burden, or administrative cost associated with the eight-year deemed disposal regime; whether he will direct that improved reporting be introd…
473. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he will require Revenue to introduce a separate reporting field for tax arising specifically from eight-year deemed disposal events, as distinct from other chargeable events under the investment funds regime, in order to inform future tax policy; and if he will make a statement on the matter. [20395/26]
474. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the work underway on retail investment taxation includes analysis of whether the eight-year deemed disposal regime diverts household savings away from diversified fund investment and toward cash deposits, property, pension wrappers, or direct shareholdings; and if he will make a statement on the matter. [20396/26]
475. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the review of the Special Assignee Relief Programme published with Budget 2026 examined any exit pathway, sunset clause, or replacement model for the scheme; if not, the reason a continuing relief to 2030 was considered preferable to a broader competitiveness strategy based on structural tax and non-tax measures; and if he will make a stateme…
476. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Budget 2026 review of SARP examined the sectoral distribution, salary distribution, and regional distribution of beneficiaries; whether any assessment was made of the extent to which the relief supports multinational employers as distinct from indigenous enterprise; and if he will make a statement on the matter. [20398/26]
80. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Government has considered introducing a sunset provision for the Special Assignee Relief Programme with a view to transitioning to a broader competitive corporate tax environment that does not rely on individual income tax distortions to attract foreign direct investment; the assessment that has been made of whether the scheme remains nece…
82. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total revenue collected by the State specifically from deemed disposal taxation on EU-domiciled Exchange Traded Funds and other collective investment undertakings subject to the eight-year deemed disposal rule in each of the years 2015 to 2025 inclusive; the estimated revenue projected for each remaining year of the current tax regime; and if he w…
83. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total number of individual taxpayers who filed a deemed disposal liability on Exchange Traded Funds or other collective investment undertakings in each of the years 2015 to 2025 inclusive; the average deemed disposal tax liability per individual in each year; the total number of individuals who were required to sell holdings in order to meet a dee…
84. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total administrative cost to Revenue of collecting deemed disposal taxation on Exchange Traded Funds and collective investment undertakings, including staff costs, systems costs, compliance overhead, and enforcement activity, in the most recent year for which data are available; how this administrative cost compares to the total revenue collected …
85. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department or Revenue has conducted any assessment of the ratio of administrative cost to revenue collected specifically in respect of the deemed disposal regime as it applies to Exchange Traded Funds; if not, the reason therefor; whether he considers the current regime to represent value for money from a tax collection efficiency standpoi…
86. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he is aware of any other EU member state or comparable OECD jurisdiction that operates a deemed disposal or equivalent forced realisation taxation mechanism on unrealised gains in Exchange Traded Funds or equivalent collective investment products held by individual retail investors; if so, to identify those jurisdictions; if not, whether he co…
87. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has conducted any comparative analysis of the taxation treatment of Exchange Traded Fund investments by individual retail investors across EU member states; whether such analysis informed the decision to retain the deemed disposal regime in recent budgets; whether this analysis has been published; and if he will make a statement…
88. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he accepts that Ireland's deemed disposal regime, which imposes a 41% tax on unrealised gains in EU-domiciled Exchange Traded Funds every eight years with no provision for loss relief against other income, represents a materially more punitive taxation environment for retail investors in collective funds than that which applies in any comparab…
89. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the reason the exit tax rate applicable to gains on Exchange Traded Funds and other collective investment undertakings subject to deemed disposal is set at 41%, exceeding the 33% capital gains tax rate applicable to direct shareholdings and other assets; whether he considers it appropriate that an individual who invests in a diversified EU-regulated f…
90. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the reason losses arising on Exchange Traded Funds and other collective investment undertakings subject to the deemed disposal regime cannot be offset against gains on other assets or against other income for the purposes of income tax; whether he considers this prohibition on loss relief to be equitable relative to the treatment of losses on direct e…
91. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of individual taxpayers who crystallised a deemed disposal loss on Exchange Traded Funds or collective investment undertakings in each of the past five years; the total value of those losses; whether those taxpayers were entitled to any relief on those losses against other income or gains; and if he will make a statement on the matter. [176…