Parliamentary questions

93. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue or his Department has conducted any assessment of the volume of retail investment that has been diverted away from EU-domiciled Exchange Traded Funds and into non-EU domiciled funds, direct equity shareholdings, or other asset classes specifically to avoid the deemed disposal regime; if not, the reason therefor; whe…

94. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has assessed the impact of the deemed disposal regime on the concentration of Irish household wealth in residential property relative to diversified investment assets; whether the regime has been considered in the context of any government policy document addressing wealth concentration in property, housing a…

95. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he accepts that the deemed disposal regime, by making long-term diversified investment in EU-regulated fund products uniquely punitive relative to property investment, actively disincentivises the exact savings and investment behaviour that government policy in areas including housing, pension adequacy, and financial resili…

96. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any assessment has been made of the impact of the deemed disposal regime on compliance behaviour; specifically whether the regime creates an incentive for individual investors to hold investments through corporate structures, self-directed pension vehicles, or non-Irish domiciled accounts in order to avoid the eight-year cr…

97. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the deemed disposal regime has been assessed for its impact on the financial planning decisions of workers in defined contribution pension schemes who hold Exchange Traded Funds outside their pension wrapper as a supplementary long-term savings vehicle; whether the regime creates a disproportionate burden on such individual…

98. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the basis upon which the eight-year period was chosen as the deemed disposal interval for Exchange Traded Funds and collective investment undertakings; whether any economic modelling was conducted to assess the optimal interval from the perspective of revenue collection, investor behaviour, and administrative efficiency; whether a …

99. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of individual investors who will face their first deemed disposal event on Exchange Traded Fund holdings in each of the years 2026, 2027, and 2028; the estimated aggregate tax liability that will crystallise in each of those years; whether Revenue has assessed the capacity of individual investors to meet these liabilitie…

100. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Tax Strategy Group has produced any paper assessing options for the reform or abolition of the deemed disposal regime as it applies to Exchange Traded Funds; if so, whether that paper has been published; if not, whether he will commission such a paper in advance of Budget 2027; and if he will make a statement on the ma…

101. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated annual cost to the Exchequer of abolishing the deemed disposal regime on Exchange Traded Funds entirely and replacing it with a standard capital gains tax charge on actual disposal at the standard 33% rate; how this cost compares to the current annual revenue generated by the deemed disposal regime on these instrumen…

102. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he has considered, as an alternative to full abolition of the deemed disposal regime, extending the deemed disposal interval from eight years to fifteen or twenty years; the estimated revenue impact of such a change; whether such an extension would materially reduce the distortive effect of the regime on long-term investme…

103. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the retention of the deemed disposal regime at its current 41% rate and eight-year interval is consistent with the Government's stated objective of encouraging long-term household saving and investment diversification; whether any policy coherence assessment has been conducted between the deemed disposal regime and broader…

104. Deputy Thomas Gould asked the Tánaiste and Minister for Finance whether tenants of Government Ministers can receive the rental tax credit. [17857/26]

105. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide each investment by the ISIF in any company or fund that provides residential accommodation the level of the investment and when the initial first investment was made, in tabular form; and if he will make a statement on the matter. [17858/26]

343. Deputy Joe Cooney asked the Tánaiste and Minister for Finance his plans to include an annual review of the property price ceiling for the help-to-buy scheme in the budgetary process to account for fluctuations in property prices nationally; the reason the first home scheme can increase the property price ceilings but the help-to-buy scheme cannot; and if he will make a statement on the matter…

344. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the review of the ETF tax regime, as set out in the most recent Budget; and if he will make a statement on the matter. [16435/26]

345. Deputy Albert Dolan asked the Tánaiste and Minister for Finance to list all schemes, funding programmes, capital funds, grant streams or other expenditure headings administered by his Department in 2025 and 2026 which result in allocations, awards, or spending that can be identified with a specific geographical location including county, district, town, or project site, to group these by fund…

346. Deputy Albert Dolan asked the Tánaiste and Minister for Finance to provide the web link to his Department’s Q4 2025 published report of purchase orders/payments over €20,000, in line with the FOI model publication scheme requirements; the date on which this report was published; and if it has not yet been published, the planned publication date. [16568/26]

347. Deputy Albert Dolan asked the Tánaiste and Minister for Finance to confirm, in respect of his Department’s published quarterly reports of procurement-related payments or purchase orders over €20,000 (details supplied), where such reports are published in PDF format but originate from an Excel or similar spreadsheet file, that the underlying data was fully expanded and validated prior to conve…

348. Deputy Donna McGettigan asked the Tánaiste and Minister for Finance the cost to the Exchequer on donations to approved bodies under section 848A of the Taxes Consolidation Act 1997; and if he will make a statement on the matter. [16611/26]

349. Deputy Mark Wall asked the Tánaiste and Minister for Finance if those in receipt of the carer’s allowance and liable to income tax have already had their weekly payments changed to reflect this; if other recipients only see this liability on their weekly income later through the year given the fear many of those who received the letter now have of a tax liability to the Revenue Commissioners …

350. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any existing statutory provision currently empowers the Revenue Commissioners to introduce real-time or continuous withholding tax reporting obligations without amendment to primary legislation; and if he will specify the statutory basis for any such authority. [16706/26]

351. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total annual Exchequer funding currently provided in respect of the No. 2 Fund of the Eircom Superannuation Scheme; whether pension increases under that fund require approval from the Minister for Finance; whether any Exchequer exposure arises in respect of the main fund; whether the Minister has received representations regar…

352. Deputy Martin Kenny asked the Tánaiste and Minister for Finance the amount of income from forestry that was recorded as exempt from tax by companies, corporations, and Coillte for each of the years 2020 to 2025. [16908/26]

353. Deputy Martin Kenny asked the Tánaiste and Minister for Finance the amount of revenue collected from taxing farmers on income from agri-environmental schemes. [16910/26]

354. Deputy Seán Crowe asked the Tánaiste and Minister for Finance his plans to add a category to the MED 2 form to allow claims for tax relief for cone beam computed tomography dental imaging. [16921/26]