Parliamentary questions

138. Deputy Ken O'Flynn asked the Minister for Finance whether his Department has undertaken an assessment of the adequacy of rural and inter-urban public transport alternatives prior to the forthcoming 5 cent increase in green taxes on motor fuels; and if he will make a statement on the matter. [54495/25]

139. Deputy Ken O'Flynn asked the Minister for Finance whether his Department has estimated the expected cost increase for daily commuters arising from the fuel tax rise, and whether a measurable modal shift away from private car use is anticipated; and if he will make a statement on the matter. [54496/25]

140. Deputy Niamh Smyth asked the Minister for Finance if he will review correspondence (details supplied); if he will address the concerns raised; and if he will make a statement on the matter. [54236/25]

141. Deputy Pádraig O'Sullivan asked the Minister for Finance if consideration would be given to reviewing the mechanism by which individuals with coeliac disease claim tax relief on gluten free products, in light of concerns that the present system is unnecessarily cumbersome; and if he will make a statement on the matter. [54283/25]

142. Deputy Cian O'Callaghan asked the Minister for Finance to provide an updated list of all investments held by the Ireland Strategic Investment Fund in companies directly or indirectly associated with operations in the occupied Palestinian territories, with reference to the (A/HRC/59/23) report of the special rapporteur on the situation of human rights in the Palestinian territories occupied si…

143. Deputy Naoise Ó Cearúil asked the Minister for Finance the number of external consultancy contracts entered into by his Department in the past five years, including the original estimated cost, the final cost, and the reasoning for contracting this work rather than using internal resources. [54326/25]

144. Deputy Claire Kerrane asked the Minister for Finance if he will consider introducing a tax credit for motor costs for rural dwellers, in light of high car dependency through no fault of rural dwellers, and the lack of alternatives when it comes to transport; and if he will make a statement on the matter. [54357/25]

145. Deputy Naoise Ó Muirí asked the Minister for Finance the measures being undertaken by Revenue to combat black market activities from unregistered barbers and hairdressers; and if he will make a statement on the matter. [54376/25]

146. Deputy Naoise Ó Cearúil asked the Minister for Finance to confirm if any staff devices (laptops, phones, USBs) containing departmental information or sensitive data were reported lost or stolen in the past five years; the number of devices reported; the data risk involved; and the associated cost of mitigation. [54386/25]

147. Deputy Naoise Ó Cearúil asked the Minister for Finance to detail the instances in which software or IT systems procured by his Department or agencies were later deemed unfit for purpose; and the costs of replacement or remediation. [54396/25]

148. Deputy Pádraig O'Sullivan asked the Minister for Finance if he will consider reviewing the 1% government levy on life cover policies, mortgage protection policies and on specified illness/disability (details supplied); and if he will make a statement on the matter. [54421/25]

149. Deputy Pádraig O'Sullivan asked the Minister for Finance the income generated from the 1% insurance levy on life cover policies, mortgage protection policies and on a specified illness/disability for the past ten years (details supplied), in tabular form; and if he will make a statement on the matter. [54425/25]

150. Deputy Pádraig O'Sullivan asked the Minister for Finance the investment reforms being considered in advance of Budget 2026; if consideration will be given to cutting the rate of tax on certain investment funds from 41% bringing Ireland more in line with other EU countries; and if he will make a statement on the matter. [54426/25]

151. Deputy Ken O'Flynn asked the Minister for Finance given that the Government has increased its corporate tax forecast for 2026 to €34 billion despite the stalled OECD global tax deal, if he will publish the detailed revenue modelling underpinning this revision; the proportion attributed to the top ten multinational taxpayers; and the contingency plans if receipts fall back toward the earlier €…

152. Deputy Ken O'Flynn asked the Minister for Finance if he will review the taxation treatment of redundancy payments, particularly ex-gratia or enhanced redundancy payments made in cases of involuntary redundancy, with a view to exempting such payments from income tax in recognition of the financial hardship associated with job loss. [54463/25]

153. Deputy Ken O'Flynn asked the Minister for Finance if his Department has conducted any recent review or cost–benefit analysis on increasing the tax-free threshold for redundancy payments, and if he will publish the findings of any such review. [54464/25]

154. Deputy Ken O'Flynn asked the Minister for Finance the estimated fiscal impact on the Exchequer of exempting all redundancy payments arising from involuntary redundancies from income tax, PRSI, and USC, based on the most recent available data. [54465/25]

155. Deputy Ken O'Flynn asked the Minister for Finance if he will consider reforming the taxation rules to align redundancy payments with other non-taxable lump sums, such as lottery winnings or compensation payments, in circumstances where redundancy arises through no fault or choice of the employee. [54466/25]

156. Deputy Ken O'Flynn asked the Minister for Finance the total tax yield to the Exchequer from taxpayers who received redundancy payments in each of the past five years. [54467/25]

157. Deputy Ken O'Flynn asked the Minister for Finance whether his Department has conducted or commissioned any comparative analysis of the effective tax burden on small private landlords in Ireland versus the United Kingdom; and if he will make a statement on the matter. [54482/25]

158. Deputy Ken O'Flynn asked the Minister for Finance if he has considered introducing a lower rate of income tax or other fiscal incentive for small-scale landlords who remain in the Irish rental market; and if he will make a statement on the matter. [54483/25]

159. Deputy Ken O'Flynn asked the Minister for Finance whether his Department has considered tax deferral mechanisms or roll-over reliefs for landlords who sell one Irish property and reinvest in another Irish rental property, similar to schemes in the United Kingdom; and if he will make a statement on the matter. [54484/25]

160. Deputy Ken O'Flynn asked the Minister for Finance the expected annual revenue yield from the forthcoming five cent increase in carbon-related taxes on motor fuels; and whether this revenue will be ring-fenced for climate mitigation or general exchequer use; and if he will make a statement on the matter. [54487/25]

161. Deputy Ken O'Flynn asked the Minister for Finance whether his Department has carried out a socioeconomic impact assessment of the forthcoming increase in green taxes on petrol and diesel, specifically regarding rural motorists, low-income households, and small businesses; and if he will make a statement on the matter. [54488/25]

162. Deputy Ken O'Flynn asked the Minister for Finance the offsetting measures that are being considered for the commercial road haulage, taxi, and agricultural sectors following the forthcoming five cent increase in green taxes on motor fuels; and if he will make a statement on the matter. [54489/25]