413. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance his plans to amend the tax treatment of investments in Exchange Traded Funds, including Green ETFs, including the deemed disposal rule and exit tax; and if he will make a statement on the matter. [18640/26]
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 under the heading Tax Code.
769 questions match, newest first.
416. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if the current VAT rate for printed and digital maps will be removed; and if he will make a statement on the matter. [18912/26]
418. Deputy Pa Daly asked the Tánaiste and Minister for Finance the rationale for the current VAT treatment of printed maps at 13.5% and digital maps at 23%, while books, newspapers and magazines are zero rated; and if he will make a statement on the matter. [18991/26]
419. Deputy Pa Daly asked the Tánaiste and Minister for Finance if he will review the current VAT treatment of printed maps at 13.5% and digital maps at 23%, with a view to applying a zero rate similar to that applied to books, newspapers and magazines; whether the impact of the current rates on small Irish publishers and sectors such as tourism and outdoor recreation has been assessed; and if he will make a statemen…
420. Deputy Pa Daly asked the Tánaiste and Minister for Finance whether EU VAT rules permit the application of a zero rate of VAT to printed and digital maps, similar to books, newspapers and magazines; if his Department has examined the possibility of applying such a rate in Ireland; and if he will make a statement on the matter. [18993/26]
426. Deputy Emer Currie asked the Tánaiste and Minister for Finance the cost of further reductions in the taxation rate that applies to Irish and equivalent offshore funds, and Irish and certain foreign life assurance products, for each 1% of a reduction. [19210/26]
434. Deputy Martin Kenny asked the Tánaiste and Minister for Finance the way in which the flat rate of tax for farmers is decided on an annual basis; and if he will make a statement on the matter. [19229/26]
457. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance the annual number of beneficiaries of the TaxSaver scheme and the associated Exchequer cost for each of the years 2019 to 2025, in tabular form; the reasons for the decline in participation over that period; and if he will make a statement on the matter. [19933/26]
458. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance the annual number of TaxSaver scheme beneficiaries, by county, for each of the years 2019 to 2025; the analysis undertaken by his Department on regional disparities in uptake of the scheme, in tabular form. [19934/26]
459. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance if he will address the anomaly whereby self employed workers are excluded from availing of tax free commuter supports under TaxSaver, despite representing a significant segment of the workforce. [19935/26]
469. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance when he will publish the approach to the taxation of retail investment referenced in Budget 2026; whether that publication will include specific proposals regarding the eight-year deemed disposal regime for funds and ETFs; and if he will make a statement on the matter. [20391/26]
470. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has prepared an internal options paper, memorandum, or comparative analysis on reform of the eight-year deemed disposal regime for investment funds and ETFs, including options such as abolition, extension of the interval, or replacement with a savings and investment account model; and if he will make a statement on the matter. …
471. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether, in the work underway on the taxation of retail investment, his Department has identified which EU member states and OECD jurisdictions operate an eight-year deemed disposal or equivalent forced realisation regime for retail fund investors; and if he will provide that list; and if he will make a statement on the matter. [20393/26]
472. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance further to Parliamentary Question replies of 4 March 2026 on deemed disposal, whether his Department considers it satisfactory that the State cannot isolate the specific tax yield, taxpayer numbers, compliance burden, or administrative cost associated with the eight-year deemed disposal regime; whether he will direct that improved reporting be introd…
473. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he will require Revenue to introduce a separate reporting field for tax arising specifically from eight-year deemed disposal events, as distinct from other chargeable events under the investment funds regime, in order to inform future tax policy; and if he will make a statement on the matter. [20395/26]
474. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the work underway on retail investment taxation includes analysis of whether the eight-year deemed disposal regime diverts household savings away from diversified fund investment and toward cash deposits, property, pension wrappers, or direct shareholdings; and if he will make a statement on the matter. [20396/26]
475. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the review of the Special Assignee Relief Programme published with Budget 2026 examined any exit pathway, sunset clause, or replacement model for the scheme; if not, the reason a continuing relief to 2030 was considered preferable to a broader competitiveness strategy based on structural tax and non-tax measures; and if he will make a stateme…
476. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Budget 2026 review of SARP examined the sectoral distribution, salary distribution, and regional distribution of beneficiaries; whether any assessment was made of the extent to which the relief supports multinational employers as distinct from indigenous enterprise; and if he will make a statement on the matter. [20398/26]
488. Deputy John Lahart asked the Tánaiste and Minister for Finance the reason the removal of deemed disposal was excluded from Budget 2026, despite official recommendations; if he is minded to reform or abolish this policy; and the timeline, if any, for reviewing it, particularly as this issue affects not only professional investors but also responsible savers trying to build long-term financial security. [20799/26]
489. Deputy John Lahart asked the Tánaiste and Minister for Finance if his Department has undertaken any analysis of the impact that the higher, deemed-disposal capital gains tax rate on index funds has on retail investor behaviour and capital market participation; if consideration would be given to aligning the capital gains tax rate and realisation rules for index fund investors with those applied to individual sha…
491. Deputy Joe Neville asked the Tánaiste and Minister for Finance if his Department can temporarily suspend taxes and duties on fuel; and if he will make a statement on the matter. [21468/26]
81. Deputy Sean Fleming asked the Tánaiste and Minister for Finance if there are plans or consideration being given to the treatment of favourite niece /nephew for inheritance tax; and if he will make a statement on the matter. [17448/26]
86. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he is aware of any other EU member state or comparable OECD jurisdiction that operates a deemed disposal or equivalent forced realisation taxation mechanism on unrealised gains in Exchange Traded Funds or equivalent collective investment products held by individual retail investors; if so, to identify those jurisdictions; if not, whether he co…
87. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has conducted any comparative analysis of the taxation treatment of Exchange Traded Fund investments by individual retail investors across EU member states; whether such analysis informed the decision to retain the deemed disposal regime in recent budgets; whether this analysis has been published; and if he will make a statement…
88. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he accepts that Ireland's deemed disposal regime, which imposes a 41% tax on unrealised gains in EU-domiciled Exchange Traded Funds every eight years with no provision for loss relief against other income, represents a materially more punitive taxation environment for retail investors in collective funds than that which applies in any comparab…