Questions

264. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the action being taken to improve financial literacy in Ireland, particularly in terms of activity such as switching financial products including mortgages and insurance; and if he will make a statement on the matter. [26621/26]

266. Deputy Naoise Ó Cearúil asked the Tánaiste and Minister for Finance if his Department has examined the potential introduction of a tax-free child savings account or trust model, similar to the junior individual savings account operating in the United Kingdom; the estimated impact such a scheme could have on long-term savings outcomes for children; and if he will make a statement on the matter. [26740/26]

289. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the action he is taking on foot of his Department’s advice to introduce new regulations that would ensure social media companies vet who can post adverts promoting financial investment schemes on their platforms; and if he will make a statement on the matter. [26781/26]

437. Deputy Carol Nolan asked the Tánaiste and Minister for Finance to outline the policy justification for carbon taxes and for their progressive increase every year. [28542/26]

56. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance the main policy achievements of his Department since 22 January 2025; and if he will make a statement on the matter. [23076/26]

472. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance the extent each recommendation of the National Payments Strategy under each of the sixteen 'future outcomes' has been completed or has not been completed as at the current date; if each recommendation is on track or not on track for delivery as at the current date; the current status of each recommendations, in tabular form; and if he will make …

488. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide an update on his Department’s efforts to progress and publish an implementation plan taking into consideration the Funds Review recommendations to unlock retail investment and opportunities to grow this sector; and if he will make a statement on the matter. [12584/26]

489. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will consider abolishing the eight-year deemed disposal rule in the capital gains tax system; and if he will make a statement on the matter. [12585/26]

490. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his Department is considering any measures to expand investment opportunities in capital markets for the average retail investor; and if he will make a statement on the matter. [12587/26]

383. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he approved, or intends to approve, any policy direction arising from the current public consultation on the modernisation of withholding taxes (eWHT), including Professional Services Withholding Tax and Relevant Contracts Tax, that would require businesses to provide payment or financial data to the Revenue Commissioners on a real-time or ne…

384. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether a regulatory impact assessment or cost-benefit analysis has been carried out, or is planned, in respect of proposals contained or implied within the consultation on the modernisation of withholding taxes, particularly regarding the potential requirement for businesses to integrate their financial or accounting systems electronically with the …

385. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any proposed move toward continuous or real-time reporting or withholding under a modernised withholding tax regime would require primary legislation approved by the Houses of the Oireachtas; whether he will confirm that no expansion of withholding tax mechanisms beyond their current statutory scope will occur without such legislation; and if…

386. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the consideration that has been given to data protection, commercial confidentiality, and system liability issues arising from proposals to increase the frequency and automation of data exchanges between businesses and the Revenue Commissioners under the proposed eWHT framework; whether these considerations have been assessed at policy level within h…

362. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance his Departments plans to address the scale of fossil-fuel investment routed through Irish-based financial entities in view of recent EU-level deregulation proposals and the evidence that existing regulatory measures have not prevented such investments; and if he will make a statement on the matter. [71500/25]

162. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance the main policy achievements of his Department since 22 January 2025 [70523/25]

367. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any internal briefing notes, modelling papers or impact assessments were prepared within his Department or by Revenue regarding the effect of higher LPT valuations on homeownership affordability, mortgage applicants, or the private rental market, and if he will publish these documents. [64960/25]

376. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department issued any direction or guidance to the Revenue Commissioners during the 2025 valuation exercise regarding the potential impact of rising valuations on owner-occupier affordability or small landlord viability. [64969/25]

380. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department conducted any regional or economic distributional analysis of households most at risk of financial strain from increased LPT valuations; and if so, to publish this analysis. [64973/25]

456. Deputy Barry Heneghan asked the Minister for Finance if he will consider engaging with the Brazilian authorities on the development of a bilateral tax treaty between Ireland and Brazil to address issues of potential double taxation, in view of the growing number of people who live and work between both countries; and if he will make a statement on the matter. [58087/25]

466. Deputy Emer Currie asked the Minister for Finance further to Parliamentary Question Nos. 286 and 287 of 21 October 2025, to provide details on the proposals considered to address the problem of the use of false registration plates through a regulatory regime for the production and supply of plates; and if he will make a statement on the matter. [58341/25]

472. Deputy Emer Currie asked the Minister for Finance to consider introducing a supplier register for vehicle registration plates; and if he will make a statement on the matter. [58565/25]

473. Deputy Emer Currie asked the Minister for Finance to consider introducing minimum manufacturing standard for vehicle registration plates; and if he will make a statement on the matter. [58566/25]

507. Deputy Séamus McGrath asked the Minister for Finance if he has considered introducing a savings scheme similar to the UK’s individual savings account (details supplied). [59586/25]

277. Deputy Naoise Ó Cearúil asked the Minister for Finance if he will consider introducing financial supports for people living with coeliac disease, in recognition of the additional cost burden associated with purchasing gluten-free food; and if he will make a statement on the matter. [47710/25]

292. Deputy Cormac Devlin asked the Minister for Finance if he will cost the annual Exchequer impact of increasing the guide-assistance dog allowance from €825 to €1,250; and if he will examine index-linking this allowance from 2026; and if he will make a statement on the matter. [47919/25]