Parliamentary questions

431. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the steps he is taking to end the Central Bank’s facilitation of the sale of Israeli bonds in the EU, given that the Joint Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach, in its report on the Israeli bonds programme, published on 5 August 2025, unanimously found that thes…

432. Deputy John Connolly asked the Tánaiste and Minister for Finance if he will provide an update on the development of the roadmap referenced in Budget 2026 concerning the simplification and adaptation of the tax framework for retail investment (details supplied); the progress made to date in preparing this roadmap; whether engagement has taken place with stakeholders or with the European Commis…

433. Deputy Paula Butterly asked the Tánaiste and Minister for Finance to outline whether persons affected by changes in the methods of enforcement and/or taxation of a State pension while in receipt of an additional occupational pension were informed of these changes in advance; the degree to which these communications were issued; and if he will make a statement on the matter. [10330/26]

434. Deputy Shay Brennan asked the Tánaiste and Minister for Finance whether his Department has considered the interaction between U.S. federal estate tax and Irish capital acquisitions tax where Irish residents hold U.S. situs assets. [10348/26]

435. Deputy Shay Brennan asked the Tánaiste and Minister for Finance whether his Department is satisfied that current unilateral relief under Section 107 of the Capital Acquisitions Tax Consolidation Act 2003 adequately protects the Irish tax base, given that U.S. estate tax rates commonly exceed Irish CAT rates, thereby frequently reducing the Irish CAT yield on such assets to nil. [10349/26]

436. Deputy Shay Brennan asked the Tánaiste and Minister for Finance whether his Department has examined the feasibility and fiscal impact of introducing a narrowly targeted CGT-neutral restructuring mechanism to allow Irish residents to transfer direct U.S. situs securities into Irish or EU regulated funds without triggering immediate capital gains tax, subject to anti-abuse safeguards. [10350/26…

437. Deputy Peter 'Chap' Cleere asked the Tánaiste and Minister for Finance his views on the appropriateness of the €100,000 limit on savings applicable to the credit union sector as outlined in regulation 35 of SI 1 of 2016 as amended; and if he will make a statement on the matter. [10406/26]

438. Deputy Johnny Guirke asked the Tánaiste and Minister for Finance whether a cross-agency review involving Revenue is underway in relation to an employment model, corporate governance, and franchise practices (details supplied). [10761/26]

175. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if a review can be conducted of the primary medical certificate criteria to include children with severe intellectual/behavioural or safety-related mobility issues. [8778/26]

176. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance if there is an Oireachtas liaison contact for the NewERA division of the National Treasury Management Agency; and if he will make a statement on the matter. [8992/26]

177. Deputy Shay Brennan asked the Tánaiste and Minister for Finance the current processes in relation to emergency taxation; and if he will address related issues raised in correspondence (details supplied). [8830/26]

178. Deputy Máire Devine asked the Tánaiste and Minister for Finance the incoming phone call procedures of Revenue during high call volume periods, as some people are persistently receiving a recorded message that Revenue cannot take their call and to try again later then the line disconnects; and if he will make a statement on the matter. [8850/26]

179. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance whether there is an appointment of a new Governor of the Central Bank and if a process for this appointment has been designed yet; if so, the details of this process; and if he will make a statement on the matter. [9049/26]

180. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Central Bank of Ireland requires regulated financial institutions to notify it where multiple legal claims involving materially similar facts or customer cohorts are settled on a confidential basis; if so, the notification mechanism and thresholds which applied; and if not, the way in which the Central Bank is assured …

181. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of occasions since 2019 on which the Central Bank of Ireland has required a regulated financial institution to extend redress beyond individual litigants to a wider customer cohort following the outcome of litigation or confidential settlement; and the statutory or supervisory basis relied upon in each case. [9061/26]

182. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Central Bank of Ireland maintains internal guidance, criteria, or decision-making frameworks to assess when repeated settlements or litigation outcomes indicate a breach of the "stop the harm" principle; and whether he will publish the headline principles of any such framework in the interests of transparency. [9062/26…

183. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to provide a sectoral breakdown, for each of the past five years, of anti-money laundering and know-your-customer supervisory inspections carried out by the Central Bank of Ireland, distinguishing between credit institutions, investment funds, fund service providers, and other financial institutions. [9063/26]

184. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of supervisory findings, remedial directions, or enforcement actions issued by the Central Bank of Ireland since 2019 which involved deficiencies in the identification or verification of ultimate beneficial owners; and whether such deficiencies arose more frequently in any particular sector. [9064/26]

185. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Central Bank of Ireland collects or analyses data on the frequency with which regulated firms rely on third-party customer due diligence under section 40 of the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010; and whether any supervisory concerns have arisen regarding delayed, incomplete, or inacce…

186. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Central Bank of Ireland requires firms relying on third parties for customer due diligence to conduct periodic assurance testing to confirm that full underlying documentation can be produced without delay; and how compliance with this requirement is monitored at supervisory level. [9066/26]

187. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Central Bank of Ireland has identified any instances where reliance on intermediaries or professional advisers has resulted in delayed identification of beneficial owners or incomplete source-of-funds verification; and whether any thematic reviews have been conducted in this area. [9067/26]

188. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department monitors trends in the proportion of complaints to the Financial Services and Pensions Ombudsman which are deemed inadmissible or closed prior to full investigation; and whether any assessment has been made of the impact of such trends on effective consumer access to redress. [9068/26]

189. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether, following the 2023 Periodic Critical Review of the Financial Services and Pensions Ombudsman, his Department has considered further evaluation of admissibility thresholds or screening criteria applied to complaints; and if not, to state the basis on which he is satisfied that current arrangements strike an appropriate bal…

190. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the National Risk Assessment currently being finalised includes specific consideration of reputational risk arising from enforcement intensity, settlement practices, or beneficial ownership verification; and when he expects the assessment to be published. [9072/26]

191. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any concerns regarding Ireland's practical application of anti-money laundering or know-your-customer controls have been raised with his Department by EU institutions or international standard-setting bodies since 2021; and if so, to outline the general nature of those concerns. [9073/26]