Parliamentary questions

490. Deputy Danny Healy-Rae asked the Tánaiste and Minister for Finance the position regarding tax on fuel (details supplied); and if he will make a statement on the matter. [20874/26]

491. Deputy Joe Neville asked the Tánaiste and Minister for Finance if his Department can temporarily suspend taxes and duties on fuel; and if he will make a statement on the matter. [21468/26]

311. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance the impact to date of the December 2025 regulations strengthening non-duty-paid tobacco limits; the data available on the prevalence of non-Irish duty-paid cigarettes before and after the introduction of the new regulations; the way in which the Revenue Commissioners are monitoring compliance; the monthly number of passengers fo…

312. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance the number of roll-on roll-off (RORO) and lift-on /lift-off (LOLO) freight containers and foot passengers processed through Dublin Port in 2025; the number of searches conducted and tobacco seizures recorded at Dublin Port since December 2025; whether additional inspection capacity, detection technology or risk-profiling resourc…

313. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance the criteria used by the Revenue Commissioners to risk-assess and select passengers for inspection in relation to non-duty-paid tobacco allowances; whether this criteria was amended following the December 2025 regulatory changes; and if he will make a statement on the matter. [18038/26]

314. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the total loss or profit made by the Central Bank on the disposal of a building on Spencer Dock; and if he will make a statement on the matter. [18053/26]

315. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the balance of the Credit Union Stabilisation Fund and the Credit Institution Resolution Fund at end December 2025 or the latest available figures; and if he will make a statement on the matter. [18054/26]

316. Deputy Ged Nash asked the Tánaiste and Minister for Finance if his Department plans to engage staff from the private sector who work in accountancy and corporate law firms to work in his Department during the course of the upcoming EU Presidency term; the terms under which such staff will be engaged; the number of staff his Department plans to hire; the measures planned to guard against poten…

76. Deputy Paul Lawless asked the Tánaiste and Minister for Finance if he will address the sharp rise in home-insurance premiums, with many households seeing increases from €300 to €550 in a single year; the reason insurers are raising prices due to flooding and climate-risk factors even where policyholders have no claims history; the measures he will take to ensure home insurance remains affordab…

77. Deputy Emer Currie asked the Tánaiste and Minister for Finance the likely cost to the Exchequer of reducing capital gains tax by each 1% of a reduction. [17315/26]

78. Deputy Emer Currie asked the Tánaiste and Minister for Finance if Ireland intends, and is on course, to complete the transposition of EU Directive 2024/927 in advance of the transposition deadline of 16 April 2026; and if any further consultation is planned with industry ahead of 16 April 2026 on either the details of the planned transposition instrument or the implementation of the directive …

79. Deputy Mark Wall asked the Tánaiste and Minister for Finance to confirm that the Revenue Commissioners continue to seize nitrous oxide canisters where it has reasonable grounds to believe its importation is not for legitimate purposes and is intended for human consumption as a psychoactive substance; if he will confirm that the quantity seized in 2025 was lower than in 2024; the additional act…

80. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Government has considered introducing a sunset provision for the Special Assignee Relief Programme with a view to transitioning to a broader competitive corporate tax environment that does not rely on individual income tax distortions to attract foreign direct investment; the assessment that has been made of whether the…

81. Deputy Sean Fleming asked the Tánaiste and Minister for Finance if there are plans or consideration being given to the treatment of favourite niece /nephew for inheritance tax; and if he will make a statement on the matter. [17448/26]

82. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total revenue collected by the State specifically from deemed disposal taxation on EU-domiciled Exchange Traded Funds and other collective investment undertakings subject to the eight-year deemed disposal rule in each of the years 2015 to 2025 inclusive; the estimated revenue projected for each remaining year of the current tax…

83. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total number of individual taxpayers who filed a deemed disposal liability on Exchange Traded Funds or other collective investment undertakings in each of the years 2015 to 2025 inclusive; the average deemed disposal tax liability per individual in each year; the total number of individuals who were required to sell holdings in…

84. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total administrative cost to Revenue of collecting deemed disposal taxation on Exchange Traded Funds and collective investment undertakings, including staff costs, systems costs, compliance overhead, and enforcement activity, in the most recent year for which data are available; how this administrative cost compares to the tota…

85. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department or Revenue has conducted any assessment of the ratio of administrative cost to revenue collected specifically in respect of the deemed disposal regime as it applies to Exchange Traded Funds; if not, the reason therefor; whether he considers the current regime to represent value for money from a tax collection…

86. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he is aware of any other EU member state or comparable OECD jurisdiction that operates a deemed disposal or equivalent forced realisation taxation mechanism on unrealised gains in Exchange Traded Funds or equivalent collective investment products held by individual retail investors; if so, to identify those jurisdictions; i…

87. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has conducted any comparative analysis of the taxation treatment of Exchange Traded Fund investments by individual retail investors across EU member states; whether such analysis informed the decision to retain the deemed disposal regime in recent budgets; whether this analysis has been published; and if he w…

88. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he accepts that Ireland's deemed disposal regime, which imposes a 41% tax on unrealised gains in EU-domiciled Exchange Traded Funds every eight years with no provision for loss relief against other income, represents a materially more punitive taxation environment for retail investors in collective funds than that which app…

89. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the reason the exit tax rate applicable to gains on Exchange Traded Funds and other collective investment undertakings subject to deemed disposal is set at 41%, exceeding the 33% capital gains tax rate applicable to direct shareholdings and other assets; whether he considers it appropriate that an individual who invests in a divers…

90. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the reason losses arising on Exchange Traded Funds and other collective investment undertakings subject to the deemed disposal regime cannot be offset against gains on other assets or against other income for the purposes of income tax; whether he considers this prohibition on loss relief to be equitable relative to the treatment o…

91. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of individual taxpayers who crystallised a deemed disposal loss on Exchange Traded Funds or collective investment undertakings in each of the past five years; the total value of those losses; whether those taxpayers were entitled to any relief on those losses against other income or gains; and if he will make a statement…

92. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he has considered introducing a provision allowing losses realised under the deemed disposal regime on Exchange Traded Funds to be offset against capital gains tax liabilities on other assets; the estimated cost to the Exchequer of such a provision; and if he will make a statement on the matter. [17648/26]