302. Deputy Cormac Devlin asked the Minister for Finance if he will consider extending the dividend withholding tax exemption to investment limited partnerships (ILPs) in order that ILPs are treated on a par with other Irish regulated funds; if he will provide an assessment of the Exchequer impact; the anti-avoidance guardrails that would apply; the expected effect on Ireland’s competitiveness in private equity, priv…
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 Cormac Devlin .
81 questions match, newest first.
303. Deputy Cormac Devlin asked the Minister for Finance if he will expedite amendments to broaden the anti-reverse hybrid exemption in order that private asset funds can hold more than 10% in a single issuer while retaining tax-transparent status; to outline the compatibility of such a change with anti-tax-avoidance directives; the safeguards proposed, the international comparators and the timeframe for legislative …
304. Deputy Cormac Devlin asked the Minister for Finance if he will examine expanding the dividend participation exemption to dividends from companies beyond EU or treaty-country jurisdictions, excluding zero-tax territories and those on the EU non-cooperative list; the costs, benefits and risk mitigations, and the impact on Ireland’s attractiveness as a holding company location for private asset managers; the option…
305. Deputy Cormac Devlin asked the Minister for Finance if he will expedite targeted modernisations to the Section 110 regime, including rectifying unintended impacts of recent credit rule changes, modifying the day €10 million asset threshold, extending the eight-week election period, and consolidating duplicative interest deductibility provisions; the public consultation plan; the expected timeline for draft legis…
306. Deputy Cormac Devlin asked the Minister for Finance if his Department or the Central Bank of Ireland holds data on the average and median credit card limits of new mortgage applicants in each of the past five years, by borrower type that is, first-time buyer, mover, switcher, income band, and region; and if he will make a statement on the matter. [48079/25]
307. Deputy Cormac Devlin asked the Minister for Finance if he will publish the distribution of credit card limits among new mortgage applicants in each of the past five years for example, €0, €1,000–€3,000, €3,001–€6,000, €6,001–€10,000, over €10,000, together with the corresponding notional monthly repayment assumptions applied by regulated lenders for affordability assessments, in tabular form; and if he will make…
308. Deputy Cormac Devlin asked the Minister for Finance if he will provide data on the proportion and number of mortgage applications approved and declined in each of the past five years where revolving credit facilities that is, credit cards or overdrafts were recorded as a material factor in the affordability outcome, including the average reduction in approved loan size attributable to credit card limits; and if …
309. Deputy Cormac Devlin asked the Minister for Finance if he will request, acknowledging the statutory independence of the Central Bank of Ireland, that it compile and publish an analysis of the marginal impact of each additional €1,000 in credit card limit on modelled mortgage affordability and loan size, controlling for income, LTI, LTV, age, and borrower type; and if he will make a statement on the matter. [4808…
588. Deputy Cormac Devlin asked the Minister for Finance his views on whether the level of retail investment in the Irish economy should be increased; his views on the way in which Ireland can increase this; and if he will make a statement on the matter. [47012/25]
589. Deputy Cormac Devlin asked the Minister for Finance to report on his engagement with the Irish Stock Exchange on the way in which Budget 2026 can provide incentives to companies to list on the exchange; and if he will make a statement on the matter. [47013/25]
590. Deputy Cormac Devlin asked the Minister for Finance the estimated annual cost of increasing the small gift tax exemption from €3,000 to €5,000 per year; and if he will make a statement on the matter. [47018/25]
122. Deputy Cormac Devlin asked the Minister for Finance how overall tax revenues to date in 2025 compare to the same period last year; and if he will make a statement on the matter. [39248/25]
153. Deputy Cormac Devlin asked the Minister for Finance his response to the Financial Stability Review published by the Central Bank last month; and if he will make a statement on the matter. [39247/25]
51. Deputy Cormac Devlin asked the Minister for Finance the number of companies that have availed of the Key Employee Engagement Programme each year since its introduction, in tabular form; and if he will make a statement on the matter. [34972/25]
52. Deputy Cormac Devlin asked the Minister for Finance the number of corresponding employees who benefited from the Key Employee Engagement Programme (KEEP) each year since its introduction, in tabular form; and if he will make a statement on the matter. [34973/25]
29. Deputy Cormac Devlin asked the Minister for Finance if he will report on the stamp duty raised on the bulk acquisition of houses since the changes announced in Budget 2025 took effect; and if he will make a statement on the matter. [27869/25]
37. Deputy Cormac Devlin asked the Minister for Finance if he will report on his Department’s assessment of labour market developments in the multinational sector and their possible impact on tax revenues; and if he will make a statement on the matter. [27868/25]
218. Deputy Cormac Devlin asked the Minister for Finance if he will consider amending the Revenue rules governing approved retirement funds (ARFs) to permit holders of small ARFs valued under €200,000 to top up the fund's cash balance solely for the purpose of meeting trustee liquidity requirements; and if he will make a statement on the matter. [27664/25]
106. Deputy Cormac Devlin asked the Minister for Finance the number of cycle to work scheme applications processed by his Department and its agencies, affiliated agencies or subordinate agencies, each year from 2020 to 2024; and if he will make a statement on the matter. [22321/25]
115. Deputy Cormac Devlin asked the Minister for Finance the number of cycle to work scheme applications reported to Revenue from 2020 to 2024; and if he will make a statement on the matter. [22506/25]
116. Deputy Cormac Devlin asked the Minister for Finance the number of cycle to work scheme applications from the Houses of the Oireachtas reported to Revenue from 2020 to 2024; and if he will make a statement on the matter. [22507/25]
14. Deputy Cormac Devlin asked the Minister for Finance if he plans any changes to the regulation of companies offering re-mortgage of properties, especially in the context of older citizens; and if he will make a statement on the matter. [15820/25]
35. Deputy Cormac Devlin asked the Minister for Finance the changes he plans to capital acquisitions tax; and if he will make a statement on the matter. [15819/25]
45. Deputy Cormac Devlin asked the Minister for Finance the number of taxpayers that availed of the flat-rate expenses (FRE) credit, by FRE category, for the years 2020 to 2023; the number of taxpayers that have applied to have their FRE reinstated for 2024 and 2025, in tabular form; and if he will make a statement on the matter. [9997/25]
54. Deputy Cormac Devlin asked the Minister for Finance to detail any EU legislation required to be transposed into Irish law and awaiting referral to an Oireachtas committee from his Department; and if he will make a statement on the matter. [10221/25]