Questions

183. Deputy Sean Fleming asked the Tánaiste and Minister for Finance for if the new Ireland for Finance strategy will address the issue of deemed disposal; and if he will make a statement on the matter. [72575/25]

197. Deputy Naoise Ó Cearúil asked the Tánaiste and Minister for Finance when a revised medium-term fiscal plan will be submitted to the European Commission; and if he will make a statement on the matter. [69881/25]

218. Deputy John Paul O'Shea asked the Tánaiste and Minister for Finance if he will consider targeted fiscal measures to accelerate housing supply, including tax incentives for brownfield redevelopment and activation of vacant sites; and if he will make a statement on the matter. [69156/25]

221. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the way in which he is planning to evaluate the effectiveness of the VAT cut on sale of apartments to build more homes; and if he will make a statement on the matter. [69918/25]

222. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the engagement he has had with the Irish Fiscal Advisory Council since he took office. [71608/25]

229. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance if his attention has been drawn to recent remarks by the Irish Fiscal Advisory Council (details supplied); and if he will make a statement on the matter. [71609/25]

231. Deputy James Geoghegan asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 270 of 27 November 2025, if his Department modelled the way in which the more active use of the €163 billion of savings currently held in low-yield accounts by Irish households (according to Central Bank figures) might offset the direct cost of removing the deemed disposal rule; if not, whether his Department…

352. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance if he will address the ongoing economic challenges for businesses and workers in north Louth arising from euro-sterling fluctuations, cross-Border price competition and differing VAT regimes; and the planned measures to support stability and competitiveness for Border communities; and if he will make a statement on the matter. [69530/25]

359. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the assessments he has made in relation to the costs of tax expenditure comparing the way in which the same funds for direct investment will be more effective in achieving social and economic goals; and if he will make a statement on the matter. [70408/25]

360. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the assessments he has made in relation to the costs of tax expenditure, comparing the way in which the same funds for direct investment will be more effective in achieving social and economic goals; and if he will make a statement on the matter. [70408/25]

13. Deputy Naoise Ó Cearúil asked the Tánaiste and Minister for Finance the way in which the findings of the 'Future Forty' report will shape Ireland’s fiscal policy in the coming years, with particular reference to demographic change and global trends; and if he will make a statement on the matter. [64370/25]

55. Deputy John Connolly asked the Tánaiste and Minister for Finance for an overview of Future Forty, the long-term fiscal and economic assessment of Ireland’s needs out to 2065 which he published recently; and if he will make a statement on the matter. [63918/25]

59. Deputy Naoise Ó Cearúil asked the Tánaiste and Minister for Finance the measures being considered to address the projected rise in national debt and potential deficit highlighted in the 'Future Forty' report; and if he will make a statement on the matter. [64371/25]

60. Deputy Paula Butterly asked the Tánaiste and Minister for Finance the future timeline for further reducing the exit tax on Irish-domiciled ETFs from the planned 38% to 33%, as recommended in the Funds Sector 2030 Review; and to provide an update on his Department's considerations for the removal of deemed disposal tax to encourage greater retail participation in diversified investment products. [64156/25]

172. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the long-term fiscal risks identified by his Department in relation to rising recurrent spending, falling windfall corporation tax receipts, and age-related expenditure, in the context of IFAC's warning that the State is 'budgeting like there is no tomorrow'; and if he will publish any departmental risk-management plans. [67754/25]

177. Deputy Ged Nash asked the Tánaiste and Minister for Finance if Ireland supports each of the elements of the ‘Compromiso de Seville’, the outcome document from this summer’s financing for development conference; how the Government is working to implement the commitments made, in particular, the commitment to (details supplied); and if he will make a statement on the matter. [68021/25]

178. Deputy Ged Nash asked the Tánaiste and Minister for Finance whether Ireland supports the establishment of a UN convention on taxation; in particular, how Ireland is supporting the issue of taxing high net worth individuals, and the establishment of a global asset registry; and if he will make a statement on the matter. [68022/25]

366. Deputy Ken O'Flynn asked the Minister for Finance if his Department has conducted stress-testing or scenario analysis to assess Ireland's exposure to a potential economic downturn in 2026 and 2027; whether fiscal contingency plans are in place to mitigate same; and if he will make a statement on the matter. [63588/25]

91. Deputy Ken O'Flynn asked the Minister for Finance given the recent completion of the State’s investment recovery in AIBGroup €390million returned, the final accounting position on the bank bailout including all direct and contingent costs; the amount of the funds that are earmarked for regional investment or will be returned to the Exchequer; and the assessment that has been made as to how Cork-based businesses a…

128. Deputy Ken O'Flynn asked the Minister for Finance in view of the warning by the Central Bank Governor about overheating ahead of Budget 2026, if he will outline the fiscal rules currently guiding expenditure growth; the projected capital and current spending trajectory for 2026–2029; and the measures in place to ensure budgetary discipline in the event of external shocks, such as energy price spikes or trade dis…

262. Deputy Carol Nolan asked the Minister for Finance if he accepts that Ireland's fiscal policy must be cognisant of risks surrounding indexation on corporate tax, introduces to our ability to fund the day-to-day running of the State or our investment ambition; his views that such a narrow base across and within tax heads leaves us vulnerable to any shock which would hit the internationally traded sector or sectors…

266. Deputy Ken O'Flynn asked the Minister for Finance if he has conducted an assessment of the likely impact on Irish pharmaceutical exports and State tax receipts of recent tariff announcements by the United States administration; and the contingency measures being considered in Budget 2026 to mitigate any fiscal risk arising from changes in U.S. trade policy. [52761/25]

234. Deputy Ken O'Flynn asked the Minister for Finance his assessment of the degree of exposure of the Irish economy to external trade shocks arising from multinational dependency and international trade tensions; the contingency plans that exist to safeguard employment and Exchequer revenues in such a scenario; whether diversification of inward investment forms part of the Government’s current economic strategy; and…

225. Deputy Ken O'Flynn asked the Minister for Finance whether he has considered strengthening fiscal rules or expenditure benchmarks to ensure that growth in current spending does not outpace the long-term sustainable growth rate of the economy. [50417/25]

205. Deputy Ken O'Flynn asked the Minister for Finance in view of the September 2025 warnings from the Irish Fiscal Advisory Council about Government overspending relative to agreed targets, the immediate measures being taken to contain expenditure within sustainable levels; and if he will detail the contingency planning in place if corporate tax revenues fall short of expectations in 2025/2026. [49508/25]