Questions

821. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if consideration will be given to broadening the qualifying conditions for the seafarers' allowance, which as currently drafted are confined to seafarers employed on EU-registered vessels used solely for the carriage of passengers or cargo for reward, so as to reflect the realities of contemporary maritime employment including crew serving on yachts;…

822. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the seafarers' allowance, introduced in 1998, has been reviewed or uprated at any point since its introduction; if his Department has carried out, or will carry out, any assessment comparing the relief available to Irish seafarers with the seafarers' earnings deduction available in the United Kingdom; and if he will make a statement on the matter.…

823. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of persons who claimed the seafarers' allowance in each of the past five years; the total cost of the allowance to the Exchequer in each of those years; the estimated full-year cost of increasing the allowance from its current level of 6,350 euro to 10,000 euro, to 15,000 euro and to 20,000 euro respectively; and if he will make a statemen…

830. Deputy Ged Nash asked the Tánaiste and Minister for Finance his plans to make changes to the seafarers’ allowance; and if he will make a statement on the matter. [63372/26]

873. Deputy Fionntán Ó Súilleabháin asked the Tánaiste and Minister for Finance if his Department is reviewing the equity of Capital Acquisitions Tax (CAT) relationship bands to better reflect modern Irish family structures; if his attention has been drawn to recent advocacy campaigns highlighting the discriminatory impact of the severely depressed Group B (€40,000) and Group C (€20,000) lifetime thresholds on childl…

752. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding his Department-led review of the fund and investment industry in Ireland; including a specific assessment of the deemed disposal rule; if there is a timeline for the implementation of the report’s recommendations; and if he will make a statement on the matter. [56607/26]

151. Deputy Duncan Smith asked the Tánaiste and Minister for Finance to review the case of a person (details supplied) regarding their retirement; if an independent process will be established to work through outstanding grievances; and if he will make a statement on the matter. [53881/26]

45. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide an update on his review of the taxation of retail investment with a view to ensuring that existing investors are included in future tax measures; and if he will make a statement on the matter. [47672/26]

360. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if the case of a person (details supplied) will be reviewed; and if he will make a statement on the matter. [45842/26]

518. Deputy Pádraig Mac Lochlainn asked the Tánaiste and Minister for Finance if his attention has been drawn to the fact that other countries allow their citizens to claim seafarer’s tax back or avail of seafarer’s allowance without a requirement that they are at least 161 days at sea or with reference to the port of commencement or destination; and if he plans to review this allowance. [41493/26]

568. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the proposal to create a €1,000 savings account for newborns (details supplied), if this is under review within his Department; and if he will make a statement on the matter. [43037/26]

569. Deputy Barry Ward asked the Tánaiste and Minister for Finance if his attention has been drawn to the launch of a child investment account in Taiwan; if this will be reviewed by his Department to ascertain the potential benefits of the scheme; and if he will make a statement on the matter. [43039/26]

266. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance if he anticipates the ongoing energy crisis will lead to another upward revision to the Government Expenditure Ceiling for 2026; and if he will make a statement on the matter. [40964/26]

399. Deputy Joe Neville asked the Tánaiste and Minister for Finance f his Department has reviewed the need to update the ICAV Act to facilitate tokenisation and to support the digital transformation of the funds sector; and if he will make a statement on the matter. [37281/26]

403. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to immediately review and expand the applicable area for the Living City Initiative in Cork city. [37439/26]

260. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department intends to commission any independent empirical analysis or behavioural modelling on the impact of the deemed disposal regime on retail investor behaviour, long-term savings patterns, Exchange Traded Fund participation, or capital allocation decisions; and if he will make a statement on the matter. [36105/26]

262. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has assessed the comparative fairness of applying taxation to unrealised gains within regulated investment funds while direct equity investments are generally taxed only upon realisation of gains; and if he will make a statement on the matter. [36107/26]

263. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any assessment has been conducted on the impact of the deemed disposal regime on small and medium retail investors seeking to build long-term savings through diversified investment products; and if he will make a statement on the matter. [36108/26]

265. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has conducted any assessment of the administrative complexity imposed on individual taxpayers by the self-assessment obligations associated with Exchange Traded Funds subject to the deemed disposal regime; and if he will make a statement on the matter. [36110/26]

266. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has examined the extent to which the deemed disposal regime may discourage Irish retail investors from participating in diversified long-term investment products compared with consumers in other EU jurisdictions; and if he will make a statement on the matter. [36111/26]

267. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any analysis has been conducted on the interaction between the deemed disposal regime and the European Commission's Savings and Investment Union objectives; and if he will make a statement on the matter. [36112/26]

44. Deputy Shay Brennan asked the Tánaiste and Minister for Finance to review the reason Ireland is the only country in the world to apply a deemed disposal rule to retail investment funds. [35513/26]

470. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide an update on his review of the taxation of retail investment with a view to ensuring that existing investors are included in future tax measure. [35233/26]

209. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance whether there is a mechanism for review or clarification of Central Credit Register reporting practices where an individual is unhappy with the inclusion of an entry on their credit report; and if he will make a statement on the matter. [23331/26]

210. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance the policy towards the recording of old debts on a credit report; and if he will make a statement on the matter. [23332/26]