584. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number and value of assessments, settlements, penalties, interest charges, or other liabilities raised by Revenue in relation to E-Liquid Products Tax compliance since 1 November 2025; and if he will make a statement on the matter. [43181/26]
Parliamentary questions
Questions
TDs ask ministers questions to get answers on the record, most of them in writing. Here is every one asked in the 34th Dáil, by the department it went to and the subject heading it was filed under. How questions work
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Showing questions asked by Ken O'Flynn under the heading Revenue Commissioners.
48 questions match, newest first.
585. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has identified any emerging risks to the collection of the E-Liquid Products Tax arising from online sales, cross-border purchases, direct-to-consumer imports, or unlicensed supply chains; and if he will make a statement on the matter. [43182/26]
586. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has estimated the proportion of vaping products consumed in the State that are supplied through channels outside the E-Liquid Products Tax regime; and if he will make a statement on the matter. [43183/26]
587. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any review has been undertaken of the effectiveness of the first-supply model used for the E-Liquid Products Tax in preventing tax evasion, illicit trade, and market distortion; and if he will make a statement on the matter. [43184/26]
588. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of Revenue seizures involving nicotine-containing vaping products that did not contain controlled drugs in each year since 2020; and if he will make a statement on the matter. [43185/26]
589. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue records seizures of untaxed nicotine inhaling products separately from vaping products containing controlled drugs; and if he will make a statement on the matter. [43186/26]
590. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has undertaken any analysis of the potential relationship between increases in excise and taxation on vaping products and the risk of illicit market growth; and if he will make a statement on the matter. [43187/26]
274. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Revenue Commissioners maintain a register, licensing system or dataset relating to vape and smoke retail outlets for taxation or excise purposes; and if he will make a statement on the matter. [40869/26]
275. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of Revenue investigations, seizures or enforcement operations relating to illicit vaping products or untaxed nicotine products undertaken in each year since 2020; and if he will make a statement on the matter. [40870/26]
276. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if an assessment has been undertaken regarding the estimated scale of the illicit vaping market within the State; and if he will make a statement on the matter. [40871/26]
259. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he accepts that the Revenue Commissioners cannot currently identify the specific Exchequer yield attributable solely to the eight-year deemed disposal rule as distinct from other chargeable events under the gross roll-up regime; whether consideration has been given to introducing separate reporting requirements for deemed disposal events; and…
232. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any statutory provision within the Vehicle Registration Tax regime provides for exemptions, waivers or reduced liability in respect of vehicles imported by individuals who are subject to a protection order or similar court order; and if he will specify the legislative basis for same. [33582/26]
233. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Revenue Commissioners have any discretionary authority to waive or reduce Vehicle Registration Tax in exceptional or humanitarian circumstances, including cases involving individuals subject to protection orders; and if so, to outline the criteria governing such discretion. [33583/26]
234. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has conducted any assessment of the impact of Vehicle Registration Tax and associated motor taxation requirements on individuals in vulnerable circumstances, including those subject to protection orders; and whether any policy review is planned. [33584/26]
235. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether responsibility for considering financial or administrative reliefs for individuals subject to protection orders in respect of vehicle importation is assigned to his Department, the Revenue Commissioners, or another body; and if he will clarify the policy framework governing such cases. [33585/26]
242. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any analysis has been conducted by his Department, the Revenue Commissioners, or any external body on whether the deemed disposal regime influences retail investor behaviour, including investment decisions relating to Exchange Traded Funds versus direct equity holdings or non-EU domiciled products; and if so, to provide details. [33770/26]
246. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any analysis has been conducted on the distributional impact of the deemed disposal regime across income cohorts, including its effect on small and medium retail investors; and if so, to provide details. [33774/26]
247. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Department has assessed the impact of the deemed disposal regime on retail participation rates in diversified investment funds; and if so, to provide any data or analysis available. [33775/26]
249. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the deemed disposal regime has been assessed in the context of recent European Commission recommendations on savings and investment accounts; and if so, to outline any alignment or divergence identified. [33777/26]
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]
198. Deputy Ken O'Flynn asked the Minister for Finance to provide a breakdown of all costs incurred by the Revenue Commissioners in relation to the seized vessel MV Matthew since 2023, including storage, security, maintenance and legal costs; the actions taken and planned to dispose of the asset and recover costs from liable parties; and the timeline for concluding these expenditures, given reports that the total has…
216. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the controls in place across all Departments for monitoring and approving exceptional or unplanned operational expenditures, such as the approximately €11 million incurred by the Revenue Commissioners in maintaining the seized vessel MV Matthew; the oversight role of his Department in these case…
499. Deputy Ken O'Flynn asked the Minister for Finance if the Revenue Commissioners are currently processing an increased number of insolvency-related filings in the hospitality sector; and to provide the number of such filings received in Q2 2025 compared to the same period in 2024. [44892/25]