358. Deputy Shay Brennan asked the Tánaiste and Minister for Finance the current value of the Future Ireland Fund; and the current value of the Infrastructure, Climate and Nature Fund. [73497/26]
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
Browse the questions
Showing questions asked by Shay Brennan .
47 questions match, newest first.
360. Deputy Shay Brennan asked the Tánaiste and Minister for Finance the total value of the income tax and USC changes in budgets 2021 to 2027, inclusive. [73573/26]
143. Deputy Shay Brennan asked the Tánaiste and Minister for Finance the action he plans to take further to his Department’s Funds Sector 2030 review recommending developing a pathway to the adoption of tokenisation. [68284/26]
153. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if investment by the providers of planned new personal investment accounts using moneys invested through the new accounts will be subject to deemed disposal taxation. [68283/26]
682. Deputy Shay Brennan asked the Tánaiste and Minister for Finance in relation to capital gains tax and the exemptions that are available, the number of individuals/companies that actually paid the headline 33% rate in 2025; the amount that paid less than that; the exemptions that are mainly used to reduce the actual headline rate; and if he will make a statement on the matter. [55198/26]
776. Deputy Shay Brennan asked the Tánaiste and Minister for Finance for an update on plans to amend the Irish Collective Asset-management Vehicles Act 2015 and other legislation to facilitate the adoption of tokenisation in Ireland’s fund industry. [57114/26]
777. Deputy Shay Brennan asked the Tánaiste and Minister for Finance for an update and timeline for publication of the planned Roadmap on Taxation of Retail Investment. [57115/26]
778. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if products subject to investment by the providers of new personal investment accounts using moneys invested through the new accounts will be subject to deemed disposal taxation. [57116/26]
779. Deputy Shay Brennan asked the Tánaiste and Minister for Finance the reason Ireland has introduced a dividend participation exemption but not a similar substantial shareholding exemption; if an assessment has been carried out on the risks of Ireland losing out on investment to other jurisdictions who have introduced both exemptions; if he will amend section 626B of the Irish Taxes Consolidation Act 1997 to introd…
30. Deputy Shay Brennan asked the Tánaiste and Minister for Finance his response to recent assertions that Enhanced Reporting Requirements (ERR), introduced in January 2024, are causing small businesses and restaurants to scale back modest staff gestures such as retirement lunches and gifts for special occasions due to concerns around compliance obligations; and if he will make a statement on the matter. [48327/26]
150. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if he plans to bring forward an amendment to section 50 of the Irish Collective Asset-management Vehicles Act 2015 to facilitate the use distributed ledger technology, cloud computing and other similar technologies to support the digital transformation of the funds sector; and if he will make a statement on the matter. [39401/26]
214. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if he will ensure the new Ireland for Finance Strategy includes new measures and structures to prioritise the competitiveness of the Irish funds industry; and if he will make a statement on the matter. [39400/26]
43. Deputy Shay Brennan asked the Tánaiste and Minister for Finance to outline the steps his Department and the Revenue Commissioners are taking to seek to assess a more accurate cost of the of abolition of the deemed disposal rule. [35512/26]
44. Deputy Shay Brennan asked the Tánaiste and Minister for Finance to review the reason Ireland is the only country in the world to apply a deemed disposal rule to retail investment funds. [35513/26]
45. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if his Department will examine the need for closer alignment of the substantial shareholding exemption with the dividend participation exemption, to ensure that Ireland remains a viable holding company location for global investment activities. [35514/26]
46. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if his Department will examine the need to abolish the outbound payment rules on dividend payments to ILPs to ensure that Ireland remains an attractive location for international managers. [35515/26]
47. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if he will ensure the new Irish for Finance Strategy includes new measures and structures to prioritise the competitiveness of the Irish funds industry. [35516/26]
48. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if he plans to bring forward an amendment to sectio45 n 50 of the Irish Collective Asset-management Vehicles Act 2015; to facilitate the use of distributed ledger technology, cloud computing and other similar technologies to support the digital transformation of the funds sector. [35517/26]
235. Deputy Shay Brennan asked the Tánaiste and Minister for Finance his response to concerns regarding changes to rules governing hearings at the Tax Appeals Commission; and if he will make a statement on the matter. [27129/26]
240. Deputy Shay Brennan asked the Tánaiste and Minister for Finance the latest update on his Department’s preparations for Ireland’s EU Presidency; the way in which he plans to oversee budgetary discussions on the next multi-annual financial framework post-2027 in a manner that will safeguard Ireland’s fiscal interests; and if he will make a statement on the matter. [26559/26]
325. Deputy Shay Brennan asked the Tánaiste and Minister for Finance for an update on the new strategy for the credit union sector; if there are any further developments with regard to a centralised treasury function for the sector; and if he will make a statement on the matter. [26560/26]
203. Deputy Shay Brennan asked the Tánaiste and Minister for Finance for an update on the new strategy for the credit union sector; if it will support a centralised treasury function for the sector; and if he will make a statement on the matter. [9728/26]
224. Deputy Shay Brennan asked the Tánaiste and Minister for Finance for an update on his preparations for Ireland’s EU Presidency; the way in which he plans to oversee budgetary discussions on the next Multiannual Financial Framework post-2027 in a manner that will safeguard Ireland’s fiscal interests; and if he will make a statement on the matter. [9727/26]
434. Deputy Shay Brennan asked the Tánaiste and Minister for Finance whether his Department has considered the interaction between U.S. federal estate tax and Irish capital acquisitions tax where Irish residents hold U.S. situs assets. [10348/26]
435. Deputy Shay Brennan asked the Tánaiste and Minister for Finance whether his Department is satisfied that current unilateral relief under Section 107 of the Capital Acquisitions Tax Consolidation Act 2003 adequately protects the Irish tax base, given that U.S. estate tax rates commonly exceed Irish CAT rates, thereby frequently reducing the Irish CAT yield on such assets to nil. [10349/26]