423. Deputy William Aird asked the Tánaiste and Minister for Finance if he will consider broadening the scope of professions included in the guidelines for flat-rate expenses for self-supplied uniforms; and if he will make a statement on the matter. [10109/26]
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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424. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance further to Parliamentary Question Nos. 397–403 of 27 January 2026, to clarify whether Section 851A of the Taxes Consolidation Act 1997 prevents the Revenue Commissioners from providing aggregated and anonymised statistical information (details supplied): and, if such information cannot be provided, to identify the specific statutory provision rel…
425. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance whether any estimate, internal model or fiscal impact analysis was prepared by the Revenue Commissioners or his Department regarding the cost to the Exchequer of limiting Karshan-related liabilities to the years 2024–2025, instead of applying the Supreme Court judgment retrospectively; if no such estimate was prepared, to explain if the Governmen…
426. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance further to Parliamentary Question Nos. 399–404 of 27 January 2026, whether the Revenue Commissioners obtained any written legal advice of any kind (including internal Revenue legal advice, advice from external counsel or advice from any departmental legal unit) specifically addressing: the compatibility of the Karshan Disclosure Opportunity with …
427. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance to provide details of all active interdepartmental, interagency, and department-agency working groups organised under his remit. [10154/26]
428. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the amount of inheritance tax that has been paid by group a, group b and group c in each of the last ten years. [10194/26]
429. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the average value of businesses that have been inherited in each of the past ten years. [10195/26]
430. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the average value of farms that have been inherited in each of the past ten years. [10196/26]
431. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the steps he is taking to end the Central Bank’s facilitation of the sale of Israeli bonds in the EU, given that the Joint Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach, in its report on the Israeli bonds programme, published on 5 August 2025, unanimously found that these bonds assist the f…
432. Deputy John Connolly asked the Tánaiste and Minister for Finance if he will provide an update on the development of the roadmap referenced in Budget 2026 concerning the simplification and adaptation of the tax framework for retail investment (details supplied); the progress made to date in preparing this roadmap; whether engagement has taken place with stakeholders or with the European Commission regarding its r…
433. Deputy Paula Butterly asked the Tánaiste and Minister for Finance to outline whether persons affected by changes in the methods of enforcement and/or taxation of a State pension while in receipt of an additional occupational pension were informed of these changes in advance; the degree to which these communications were issued; and if he will make a statement on the matter. [10330/26]
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]
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]
437. Deputy Peter 'Chap' Cleere asked the Tánaiste and Minister for Finance his views on the appropriateness of the €100,000 limit on savings applicable to the credit union sector as outlined in regulation 35 of SI 1 of 2016 as amended; and if he will make a statement on the matter. [10406/26]
438. Deputy Johnny Guirke asked the Tánaiste and Minister for Finance whether a cross-agency review involving Revenue is underway in relation to an employment model, corporate governance, and franchise practices (details supplied). [10761/26]
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]
176. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance if there is an Oireachtas liaison contact for the NewERA division of the National Treasury Management Agency; and if he will make a statement on the matter. [8992/26]
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]
178. Deputy Máire Devine asked the Tánaiste and Minister for Finance the incoming phone call procedures of Revenue during high call volume periods, as some people are persistently receiving a recorded message that Revenue cannot take their call and to try again later then the line disconnects; and if he will make a statement on the matter. [8850/26]
179. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance whether there is an appointment of a new Governor of the Central Bank and if a process for this appointment has been designed yet; if so, the details of this process; and if he will make a statement on the matter. [9049/26]
180. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Central Bank of Ireland requires regulated financial institutions to notify it where multiple legal claims involving materially similar facts or customer cohorts are settled on a confidential basis; if so, the notification mechanism and thresholds which applied; and if not, the way in which the Central Bank is assured that such settlement…
181. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of occasions since 2019 on which the Central Bank of Ireland has required a regulated financial institution to extend redress beyond individual litigants to a wider customer cohort following the outcome of litigation or confidential settlement; and the statutory or supervisory basis relied upon in each case. [9061/26]
182. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Central Bank of Ireland maintains internal guidance, criteria, or decision-making frameworks to assess when repeated settlements or litigation outcomes indicate a breach of the "stop the harm" principle; and whether he will publish the headline principles of any such framework in the interests of transparency. [9062/26]
183. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to provide a sectoral breakdown, for each of the past five years, of anti-money laundering and know-your-customer supervisory inspections carried out by the Central Bank of Ireland, distinguishing between credit institutions, investment funds, fund service providers, and other financial institutions. [9063/26]