183. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has assessed the distributional impact of LPT according to household composition, including households with dependent children and households without dependent children; and if consideration has been given to incorporating household composition or ability to pay into the calculation of LPT liability. [71916/26]
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
Browse the questions
Showing questions asked by Ken O'Flynn under the heading Tax Code.
59 questions match, newest first.
218. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the assessment that has been undertaken of the distributional impact of local property tax across households according to income, household composition, property ownership; the number of properties owned; and if an assessment has been made of the ability of households to meet increases in LPT. [71904/26]
281. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the current status of the carbon tax increase on home heating fuels that was deferred from 1 May 2026 to 14 October 2026; the average effect of that increase on a 1,000 litre fill of home heating oil; whether a further deferral is under consideration in the context of budget 2027; and if he will make a statement on the matter. [67954/26]
824. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to reconcile the Government's stated policy of reducing the cost of fuel for households with the scheduled increase in carbon tax due to take effect on 14 October 2025; and if he will make a statement on the matter. [63391/26]
825. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has advised that the trajectory of scheduled carbon tax increases to 2030 could be examined, revised, paused or deferred; the precise terms of any such advice; and if he will make a statement on the matter. [63389/26]
826. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if any analysis, report or advice provided to him in 2025 on carbon tax has set out the projected cumulative effect of scheduled increases on the cost of home-heating oil, coal, gas, petrol and diesel over the period to 2030; the specific figures contained in any such analysis; and if he will make a statement on the matter. [63388/26]
827. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has, at any point in 2025, examined or modelled the status and future trajectory of carbon tax increases; the date on which any such analysis was commissioned and completed; and if he will make a statement on the matter. [63387/26]
828. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the current amount of carbon tax applied to a typical 500-litre fill of kerosene home-heating oil; the amount it will rise to following the increase scheduled to take effect on 14 October 2025; the further amounts it is scheduled to reach in each year from 2026 to 2030 inclusive; and if he will make a statement on the matter. [63386/26]
876. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if provision will be made for existing investors to transfer some or all of their investments to new personal investment accounts without being subject to exit tax or other charges. [64058/26]
879. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to set out the rationale for backtracking on the clear commitment in the funds review to abolish the deemed disposal rule across the board the logic for needing a further detailed consideration of the proposed abolition of the rule when a decision has already been made to abolish the rule in the limited context of new personal investment accounts. [6…
272. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the Department's assessment of the impact of inflation on the real value of household savings held in low-interest demand-deposit accounts; whether his Department has conducted or commissioned any analysis of the erosion of purchasing power in such accounts over the past decade; and if he will make a statement on the matter. [54507/26]
273. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the current tax treatment of deposit interest (DIRT) takes into account the real, inflation-adjusted return to savers, as opposed to the nominal return; and if he will make a statement on the matter. [54508/26]
282. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance his Department's assessment of the impact of inflation on the real value of household savings held in low-interest demand-deposit accounts; if his Department has conducted or commissioned any analysis of the erosion of purchasing power in such accounts over the past decade; if the current tax treatment of deposit interest (DIRT) takes into account th…
131. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has engaged directly with the ETF industry on how the emerging proposals for personal investment accounts (details supplied) will operate in the context of the obligations of the deemed disposal rule applying to ETFs. [49970/26]
276. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he accepts that the deemed disposal regime, by imposing a unique and internationally anomalous tax burden on EU-regulated Exchange Traded Fund products, does not prevent tax avoidance by retail investors but instead redirects Irish household savings away from EU-regulated diversified products and into less transparent, less regulated, or less…
328. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he will commit to abolishing or fundamentally reforming the deemed disposal regime as it applies to Exchange Traded Funds held by individual retail investors; if not, to set out clearly the specific policy rationale for retaining a taxation mechanism that has no equivalent in any comparable EU jurisdiction, that taxes unrealised gains, that p…
469. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance when he will publish the approach to the taxation of retail investment referenced in Budget 2026; whether that publication will include specific proposals regarding the eight-year deemed disposal regime for funds and ETFs; and if he will make a statement on the matter. [20391/26]
470. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has prepared an internal options paper, memorandum, or comparative analysis on reform of the eight-year deemed disposal regime for investment funds and ETFs, including options such as abolition, extension of the interval, or replacement with a savings and investment account model; and if he will make a statement on the matter. …
471. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether, in the work underway on the taxation of retail investment, his Department has identified which EU member states and OECD jurisdictions operate an eight-year deemed disposal or equivalent forced realisation regime for retail fund investors; and if he will provide that list; and if he will make a statement on the matter. [20393/26]
472. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance further to Parliamentary Question replies of 4 March 2026 on deemed disposal, whether his Department considers it satisfactory that the State cannot isolate the specific tax yield, taxpayer numbers, compliance burden, or administrative cost associated with the eight-year deemed disposal regime; whether he will direct that improved reporting be introd…
473. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he will require Revenue to introduce a separate reporting field for tax arising specifically from eight-year deemed disposal events, as distinct from other chargeable events under the investment funds regime, in order to inform future tax policy; and if he will make a statement on the matter. [20395/26]
474. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the work underway on retail investment taxation includes analysis of whether the eight-year deemed disposal regime diverts household savings away from diversified fund investment and toward cash deposits, property, pension wrappers, or direct shareholdings; and if he will make a statement on the matter. [20396/26]
475. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the review of the Special Assignee Relief Programme published with Budget 2026 examined any exit pathway, sunset clause, or replacement model for the scheme; if not, the reason a continuing relief to 2030 was considered preferable to a broader competitiveness strategy based on structural tax and non-tax measures; and if he will make a stateme…
476. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Budget 2026 review of SARP examined the sectoral distribution, salary distribution, and regional distribution of beneficiaries; whether any assessment was made of the extent to which the relief supports multinational employers as distinct from indigenous enterprise; and if he will make a statement on the matter. [20398/26]
86. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he is aware of any other EU member state or comparable OECD jurisdiction that operates a deemed disposal or equivalent forced realisation taxation mechanism on unrealised gains in Exchange Traded Funds or equivalent collective investment products held by individual retail investors; if so, to identify those jurisdictions; if not, whether he co…