Parliamentary questions

227. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance given the Central Bank Act 1942 states that applications to confirm a prohibition order should, insofar as practicable, be heard and determined within three months yet the President of the High Court has indicated that this timeframe is not achievable in practice; the action his Department is taking to ensure this provision b…

228. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance if compensation mechanisms are in place for the losses incurred for a person (details supplied) as a result of being prevented from working, given that the process has extended for nearly seven years; and if he will make a statement on the matter. [33549/26]

229. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance given that costs were awarded against an organisation in a case (details supplied), the total cost to the Exchequer to date arising from this case; and if he will make a statement on the matter. [33550/26]

230. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance if he will consider establishing a compensation or protection fund to support individuals who suffer loss arising from wrongful prohibitions or from investigations that are ultimately discontinued such as took place in a case (details supplied); and if he will make a statement on the matter. [33551/26]

231. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to consider correspondence (details supplied) and allow for a reduction in Vat, to 9% for the beauty industry in line with hairdressers and barbers; and if he will make a statement on the matter. [33575/26]

232. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any statutory provision within the Vehicle Registration Tax regime provides for exemptions, waivers or reduced liability in respect of vehicles imported by individuals who are subject to a protection order or similar court order; and if he will specify the legislative basis for same. [33582/26]

233. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Revenue Commissioners have any discretionary authority to waive or reduce Vehicle Registration Tax in exceptional or humanitarian circumstances, including cases involving individuals subject to protection orders; and if so, to outline the criteria governing such discretion. [33583/26]

234. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has conducted any assessment of the impact of Vehicle Registration Tax and associated motor taxation requirements on individuals in vulnerable circumstances, including those subject to protection orders; and whether any policy review is planned. [33584/26]

235. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether responsibility for considering financial or administrative reliefs for individuals subject to protection orders in respect of vehicle importation is assigned to his Department, the Revenue Commissioners, or another body; and if he will clarify the policy framework governing such cases. [33585/26]

236. Deputy Paula Butterly asked the Tánaiste and Minister for Finance if he will provide a list of all capital projects and programmes funded or overseen under the remit of his Department, and bodies under its aegis, which have been completed on time and within budget in Louth in each of the past five years, in tabular form; and if he will make a statement on the matter. [33620/26]

237. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will provide a list of all capital projects and programmes funded or overseen under the remit of his Department, and bodies under its aegis, which have been completed on time and within budget in Dublin West in each of the past five years, in tabular form; and if he will make a statement on the matter. [33671/26]

238. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance if his Department or any bodies and agencies under his aegis use software and or products from a company (details supplied); and the duration and cost of the contract; and the services they avail of from the company. [33720/26]

239. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated annual Exchequer yield attributable to the deemed disposal regime as it applies to Exchange Traded Funds and other gross roll-up investment products held by individual retail investors; and to provide a breakdown of this yield for each of the past five years. [33767/26]

240. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Department has undertaken any forward projections or dependency analysis in respect of Exchequer revenues arising from the deemed disposal regime; and if so, to provide details of such projections. [33768/26]

241. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance what empirical analysis, behavioural modelling, or impact assessments have been undertaken since the introduction of deemed disposal in 2006 to evaluate its effectiveness in preventing tax deferral or avoidance by retail investors; and if none have been undertaken, to confirm same. [33769/26]

242. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any analysis has been conducted by his Department, the Revenue Commissioners, or any external body on whether the deemed disposal regime influences retail investor behaviour, including investment decisions relating to Exchange Traded Funds versus direct equity holdings or non-EU domiciled products; and if so, to provide de…

243. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to identify any EU or OECD jurisdiction that applies a taxation mechanism equivalent to Ireland’s deemed disposal regime, including the taxation of unrealised gains within regulated retail investment funds; and if no such jurisdiction exists, to set out the policy rationale for maintaining such a regime in Ireland. [33771/26]

244. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to outline the effective tax rates applicable to Exchange Traded Fund investments under the deemed disposal regime compared with the standard capital gains tax rate applied to direct equity investments; and to confirm whether any internal assessment has been conducted on the relative impact of these differing rates. [33772/26]

245. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the policy rationale for the prohibition on offsetting losses within the deemed disposal regime, including whether any review has been undertaken of this restriction in comparison with standard capital gains tax treatment. [33773/26]

246. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any analysis has been conducted on the distributional impact of the deemed disposal regime across income cohorts, including its effect on small and medium retail investors; and if so, to provide details. [33774/26]

247. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Department has assessed the impact of the deemed disposal regime on retail participation rates in diversified investment funds; and if so, to provide any data or analysis available. [33775/26]

248. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Department has conducted any costings, scenario modelling, or fiscal impact assessments in relation to the abolition or reform of the deemed disposal regime as it applies to retail investors; and if so, to provide details of same. [33776/26]

249. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the deemed disposal regime has been assessed in the context of recent European Commission recommendations on savings and investment accounts; and if so, to outline any alignment or divergence identified. [33777/26]

250. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to provide a detailed timeline for the publication of the roadmap on the taxation of retail investment, including whether the roadmap will include specific proposals relating to deemed disposal; and if so, to provide details. [33778/26]

251. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the cost of each measure in the March 2026 energy package announcement; the additional costs associated with new measures and extensions contained in the April announcement, in tabular form; and if he will make a statement on the matter. [33797/26]