Parliamentary questions

583. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has undertaken any assessment of the compliance rate among suppliers liable for the E-Liquid Products Tax; the methodology used to estimate compliance; and if he will make a statement on the matter. [43180/26]

584. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number and value of assessments, settlements, penalties, interest charges, or other liabilities raised by Revenue in relation to E-Liquid Products Tax compliance since 1 November 2025; and if he will make a statement on the matter. [43181/26]

585. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has identified any emerging risks to the collection of the E-Liquid Products Tax arising from online sales, cross-border purchases, direct-to-consumer imports, or unlicensed supply chains; and if he will make a statement on the matter. [43182/26]

586. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has estimated the proportion of vaping products consumed in the State that are supplied through channels outside the E-Liquid Products Tax regime; and if he will make a statement on the matter. [43183/26]

587. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any review has been undertaken of the effectiveness of the first-supply model used for the E-Liquid Products Tax in preventing tax evasion, illicit trade, and market distortion; and if he will make a statement on the matter. [43184/26]

588. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of Revenue seizures involving nicotine-containing vaping products that did not contain controlled drugs in each year since 2020; and if he will make a statement on the matter. [43185/26]

589. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue records seizures of untaxed nicotine inhaling products separately from vaping products containing controlled drugs; and if he will make a statement on the matter. [43186/26]

590. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has undertaken any analysis of the potential relationship between increases in excise and taxation on vaping products and the risk of illicit market growth; and if he will make a statement on the matter. [43187/26]

591. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance his views on a policy change to mortgages whereby one party dies unexpectedly and it takes several months for a death certificate to be received (details supplied) under the current approach by banks. [43197/26]

592. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to specify when level of indicative tax cuts are contained within the annual progress report revenue projections. [43313/26]

593. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 269 on the 28 of May 2026, the number of individuals paying capital acquisition tax each year since 2014 of any category. [43315/26]

594. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 442 of 26 May 2026, if it is necessary for a financial institution to be operating as a bank in Ireland in order to qualify as a monetary policy counterparty with the Irish Central Bank; if it is necessary for a bank to be headquartered in Ireland in order to qualify as a monetary policy co…

595. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 453 and 454 of 26 of May 2026, if he can confirm that there is no projected or target annual return on Future Ireland Fund (FIF) and the Infrastructure, Climate and Nature Fund (ICNF). [43317/26]

596. Deputy John Paul O'Shea asked the Tánaiste and Minister for Finance if he has considered amending the help-to-buy scheme, or introducing an equivalent tax credit or rebate, to recognise returning Irish emigrants who were previously Irish taxpayers and are now purchasing their first home in the State; and if he will make a statement on the matter. [43439/26]

597. Deputy Ruth Coppinger asked the Tánaiste and Minister for Finance the number of warrants under ‘standard enforcement” that were subsequently withdrawn by Revenue as the decision to enforce was found to have been incorrect in 2025, in tabular form; and if he will make a statement on the matter. [43508/26]

598. Deputy Ruth Coppinger asked the Tánaiste and Minister for Finance the number of warrants under ‘standard enforcement” which were subsequently withdrawn in 2025 by Revenue that were initiated by contact from affected taxpayers; the number that were discovered internally by revenue officials, in tabular form; and if he will make a statement on the matter. [43509/26]

599. Deputy Ruth Coppinger asked the Tánaiste and Minister for Finance the rate for withdrawals due to error for ‘standard enforcement’ compared to that for manual enforcement review in 2025; and if he will make a statement on the matter. [43510/26]

600. Deputy Ruth Coppinger asked the Tánaiste and Minister for Finance the total amount paid to sheriffs in fees for warrants issued under 'standard enforcement' which were subsequently withdrawn as being issued in error in 2025; and if he will make a statement on the matter. [43511/26]

601. Deputy James O'Connor asked the Tánaiste and Minister for Finance if he will consider introducing legislative amendments to the Taxes Consolidation Act 1997 to permit members with dual defined benefit and defined contribution benefits under the same employment to crystallise those benefits independently, at different times, where the dual defined benefit is frozen and no longer accruing; if h…

602. Deputy Barry Ward asked the Tánaiste and Minister for Finance the estimated full year yield for 2027 to the Exchequer from an increase of 50 cent and €1 in the excise duty on 20 cigarettes, a pro rata increase in excise on other tobacco products; and if he will make a statement on the matter. [43541/26]

603. Deputy Mark Ward asked the Tánaiste and Minister for Finance if the threshold for the help-to-buy scheme is to be reviewed; if the housing price criteria is to be reviewed; and if he will make a statement on the matter. [43742/26]

604. Deputy Niamh Smyth asked the Tánaiste and Minister for Finance to review matters raised in correspondence (details supplied); if the issues outlined will be addressed; and if he will make a statement on the matter. [43788/26]

605. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the betting duty applies to the national lottery or any sold scratch cards in the State. [43856/26]

606. Deputy James O'Connor asked the Tánaiste and Minister for Finance if he intends to implement, as part of this year’s budgetary process, the recommendations outlined in a recent Parliamentary Budget Office report (details supplied); and if he will make a statement on the matter. [43897/26]

607. Deputy James Geoghegan asked the Tánaiste and Minister for Finance whether his Department has undertaken any analysis of the impact that changes in the effective tax rate on rental income will have on the supply of rental properties, with particular reference to units owned by small landlords as defined under the Residential Tenancies Act 2026; whether any such analysis observed estimated cha…