436. Deputy Shay Brennan asked the Tánaiste and Minister for Finance whether his Department has examined the feasibility and fiscal impact of introducing a narrowly targeted CGT-neutral restructuring mechanism to allow Irish residents to transfer direct U.S. situs securities into Irish or EU regulated funds without triggering immediate capital gains tax, subject to anti-abuse safeguards. [10350/26]
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.
175. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if a review can be conducted of the primary medical certificate criteria to include children with severe intellectual/behavioural or safety-related mobility issues. [8778/26]
177. Deputy Shay Brennan asked the Tánaiste and Minister for Finance the current processes in relation to emergency taxation; and if he will address related issues raised in correspondence (details supplied). [8830/26]
181. Deputy Shay Brennan asked the Tánaiste and Minister for Finance for an update on the programme for Government commitment to draft a new strategy for the credit union sector; and if he will make a statement on the matter. [72865/25]
343. Deputy Shay Brennan asked the Tánaiste and Minister for Finance his plans to change the current qualifying thresholds for inheritance tax; and if he will make a statement on the matter. [69651/25]
344. Deputy Shay Brennan asked the Tánaiste and Minister for Finance the revenue raised to date in 2024 from inheritance tax; and if he will make a statement on the matter. [69652/25]
6. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if he plans to change the rates of capital acquisitions tax or the thresholds at which the rates are paid; and if he will make a statement on the matter. [65024/25]
27. Deputy Shay Brennan asked the Tánaiste and Minister for Finance his Department's latest economic forecasts for 2026; and if he will make a statement on the matter. [64223/25]
66. Deputy Shay Brennan asked the Tánaiste and Minister for Finance his assessment of the performance of the public finances to date in 2025; the prospects for 2026; and if he will make a statement on the matter. [64222/25]
140. Deputy Shay Brennan asked the Minister for Finance his plans for reform of capital acquisitions tax; and if he will make a statement on the matter. [39057/25]
163. Deputy Shay Brennan asked the Minister for Finance when the Summer Economic Statement will be published; and if he will make a statement on the matter. [39056/25]
45. Deputy Shay Brennan asked the Minister for Finance his assessment of the impact to date of the increase in the rate of the vacant homes tax; and if he will make a statement on the matter. [27852/25]
54. Deputy Shay Brennan asked the Minister for Finance when the provisions of the Finance (Provision of Access to Cash Infrastructure) Act 2024 will come into effect; and if he will make a statement on the matter. [27851/25]
13. Deputy Shay Brennan asked the Minister for Finance his plans to review the capital acquisitions tax rate; and if he will make a statement on the matter. [15985/25]
17. Deputy Shay Brennan asked the Minister for Finance his plans to review business taxes; and if he will make a statement on the matter. [15984/25]
434. Deputy Shay Brennan asked the Minister for Finance the steps being taken to identify funds held by Russian beneficiaries in section 110 special-purpose vehicle firms. [12293/25]
435. Deputy Shay Brennan asked the Minister for Finance if new regulatory measures or amendments to existing legislation are being considered to enhance transparency and oversight of section 110 special-purpose vehicle firms, particularly those with Russian connections. [12294/25]
436. Deputy Shay Brennan asked the Minister for Finance how his Department ensures that section 110 special-purpose vehicle firms comply with EU sanctions against Russian entities; and the actions that will be taken against non-compliant firms. [12295/25]
437. Deputy Shay Brennan asked the Minister for Finance the intentions his Department has regarding the freezing or confiscation of assets linked to sanctioned Russian individuals or entities within section 110 special-purpose vehicle firms. [12296/25]
438. Deputy Shay Brennan asked the Minister for Finance if there are plans for international co-operation to address potential money laundering or illicit financial flows through section 110 special-purpose vehicle firms with Russian connections. [12297/25]
267. Deputy Shay Brennan asked the Minister for Finance his response to the issue of divestment by the Ireland strategic investment fund from all companies involved in illegal Israeli settlements (details supplied); and if he will make a statement on the matter. [6096/25]
60. Deputy Shay Brennan asked the Minister for Finance his plans for further capital acquisitions tax changes; and if he will make a statement on the matter. [4936/25]