Parliamentary questions

465. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits of increasing the pension tax relief earnings cap of €115,000, which was set in 2011; and if he will make a statement on the matter. [20096/26]

466. Deputy Willie O'Dea asked the Tánaiste and Minister for Finance if he has any plans to raise the pension tax relief earnings cap, which has remained fixed at €115,000 since 2011; and if he will make a statement on the matter. [20165/26]

467. Deputy Sean Fleming asked the Tánaiste and Minister for Finance to respond to correspondence (details supplied); and if he will make a statement on the matter. [20234/26]

468. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the number of claims and amount relating to same that the State Claims Agency (SCA) have settled before court proceedings in each of the years 2019 to 2025 and to-date in 2026; and if he will provide this information by Department and or body that the SCA has acted on behalf of for same. [20320/26]

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 state…

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. [2…

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…

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…

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…

477. Deputy Paula Butterly asked the Tánaiste and Minister for Finance the steps being taken to fulfil the Programme for Government commitment to extend the help-to-buy scheme to second-hand homes; and if he will make a statement on the matter. [20432/26]

478. Deputy Keira Keogh asked the Tánaiste and Minister for Finance if persons may avail of Government schemes such as the help-to-buy scheme when purchasing a modular home; and if he will make a statement on the matter. [20517/26]

479. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the level of contributions by credit unions to the deposit guarantee scheme for each of the years 2022 to 2025 and to-date in 2026; and if he will make a statement on the matter. [20523/26]

480. Deputy Willie O'Dea asked the Tánaiste and Minister for Finance his plans to increase staffing at the Financial Services and Pensions Ombudsman's Office, in view of the fact that many people are waiting years for a decision and this is causing obvious stress for those concerned; and if he will make a statement on the matter. [20535/26]

481. Deputy Pa Daly asked the Tánaiste and Minister for Finance the revenue earned from VAT on energy broken down by gas and electricity charged to large energy users in each of the years 2015 to 2025 and to-date in 2026, in tabular form. [20568/26]

482. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the amount of carbon that will be emitted on all transport and related actions undertaken by him and all members of his staff during their St Patrick’s Day trips in 2026. [20607/26]

483. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the amount of carbon that will be emitted on all transport and related actions undertaken by all Junior Ministers in his Department and their members of staff during their St Patrick’s Day trips in 2026. [20625/26]

484. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance if he has paid to offset any of the carbon emitted due to St Patrick’s Day trips in 2026; and the amount paid. [20644/26]

485. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the amount of carbon that has been emitted by transport used by him, the Junior Ministers in his Department, and their staff for each of the past five years; if he has paid to offset any of the carbon emitted because of transport; and the amount paid in each year. [20662/26]

486. Deputy John Lahart asked the Tánaiste and Minister for Finance the reasons motor insurance premiums can rise significantly for policyholders who have had no claims, no accidents, no penalty points, and no change in their risk profile; the factors that contribute to premium increases in such circumstances; the steps being taken to ensure that motor insurance pricing remains transparent and pro…

487. Deputy Ruth Coppinger asked the Tánaiste and Minister for Finance to review the current cap to the help to buy scheme to ensure that the cap is inline with house price inflation; and if he will make a statement on the matter. [20699/26]

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 …

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 appli…