Questions

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 will make a statement…

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 applies in any comparab…

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 diversified EU-regulated f…

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 of losses on direct e…

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]

295. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has undertaken any analysis of the impact of Capital Acquisitions Tax Group A thresholds on the intergenerational transfer of residential rental property; whether consideration has been given to index-linking the Group A threshold to the residential property price Index or other inflation measure; whether any assessment has bee…

377. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any proposal to introduce continuous, real-time, or expanded withholding tax reporting obligations beyond existing statutory arrangements would require primary legislation approved by the Houses of the Oireachtas [14607/26]

378. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether it is Government policy that any expansion of withholding tax reporting obligations will proceed only by way of primary legislation; and whether draft legislative heads or policy proposals are under preparation relating to expanded or real-time withholding tax reporting requirements [14608/26]

5. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the reason no assessment has been carried out by his Department on the effect of the 2026 local property tax revaluation on homeownership affordability and private rental supply, given the confirmed upward movement in valuation bands and the rising financial pressure on households; if he will commit to publishing a full county-level impact assessment b…

236. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of claims made in each of the past five years for preferential tariff treatment under the EU–UK Trade and Cooperation Agreement (TCA) for buses imported from Great Britain; the number of claims approved; the number refused; and the main reasons for refusals, as recorded by Revenue. [68765/25]

237. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of applications for Returned Goods Relief for buses re-imported into the State from the United Kingdom in each of the past five years; the number approved; the number refused; and the main reasons recorded for refusals. [68766/25]

238. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has assessed whether the administrative requirements of the TCA preferential-origin rules or the Returned Goods Relief documentation may be limiting access for smaller bus operators; and if he will outline any guidance, outreach or simplification measures under consideration by Revenue. [68767/25]

239. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he has examined the feasibility of developing a non-VAT capital support mechanism, such as an accelerated capital allowance or targeted grant, to support licensed bus operators in purchasing new low-emission vehicles, given the VAT constraints described in his reply to Parliamentary Question Nos. 143 and 144 of 26 November 2025; and if he will mak…

240. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has carried out any analysis of the economic impact on school-transport and mixed-service bus operators arising from their exclusion from the VAT refund scheme for touring coaches; and if he will outline the findings of any such internal assessments. [68769/25]

241. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the extent to which Revenue’s VAT and customs treatment of buses has been considered. [68770/25]

242. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if Revenue has undertaken any review of the administrative burden placed on small and medium-sized licensed bus operators when importing buses from Great Britain, including documentary requirements for origin, VAT self-accounting, and customs declarations; and if he will outline the findings of any such review. [68771/25]

243. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total customs duty and import VAT collected on buses imported into the State from Great Britain and other non-EU countries in each of the past five years; and if he will provide a breakdown by year and engine type where available. [68772/25]

244. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has engaged with the Department of Transport regarding the tax implications identified by operators participating in Local Link and school transport tenders, particularly the inability to reclaim VAT on new buses; and if he will outline the nature and outcome of any such interdepartmental discussions. [68773/25]

245. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Department has modelled the fiscal impact of allowing licensed bus operators to benefit from an accelerated capital allowance for the purchase of new low-emission buses; and if he will provide the estimated costings under scenarios of 20 percent, 30 percent and 40 percent accelerated allowance rates. [68774/25]

246. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if any assessment has been carried out of the interaction between the VAT exemption for passenger transport and Ireland’s transport-sector decarbonisation targets; and if he will provide the conclusions of any such analysis. [68775/25]

247. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of licensed bus operators that have accessed the VAT 71 touring-coach refund scheme in each of the past five years; the total value refunded; and whether the Department has analysed the differential impact of this scheme on touring operators compared with school-transport and mixed-service operators. [68776/25]

248. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if Revenue has issued guidance to licensed bus operators on the verification of UK origin under the EU–UK Trade and Cooperation Agreement for the importation of buses; and if he will provide copies of any such guidance issued since 2021. [68777/25]

249. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Revenue Commissioners will provide a breakdown of all vehicle-registration enforcement actions in each of the past five years by vehicle category, including Irish-registered, EU-registered, non-EU-registered, and Ukrainian-registered vehicles, in order to establish the scale of compliance activity by exemption type. [68946/25]

143. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he will review the current VAT treatment applied to bus and coach operators; if he is aware that only tour operators are eligible to reclaim VAT on the purchase of new buses under the VAT 71 scheme, while school-bus and mixed-service operators who operate on significantly lower annual mileage and turnover are excluded; if he will assess the impact…

144. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he will examine the impact of VAT and customs duties on buses being imported from the UK by Irish operators; if he will consider measures to reduce the cost burden, given the current shortage of buses in the State; and if he will make a statement on the matter. [66432/25]