Questions

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…

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]

261. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the forthcoming roadmap on the taxation of retail investment will include specific proposals relating to the reform, amendment, deferral, or abolition of the eight-year deemed disposal rule; and if he will make a statement on the matter. [36106/26]

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]

264. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether consideration has been given to introducing a tax-exempt or tax-simplified Irish retail investment account for ordinary savers, similar to savings and investment account models operating in other jurisdictions; and if he will make a statement on the matter. [36109/26]

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]

268. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he intends to publish any consultation paper, stakeholder submissions, or public engagement process in advance of the publication of the roadmap on the taxation of retail investment; and if he will make a statement on the matter. [36113/26]

269. Deputy Ged Nash asked the Tánaiste and Minister for Finance to provide a copy of the recent correspondence issued by the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to his Department, as referred to in media reports (details supplied); if he will provide details of the percentage reduction(s) in spending in his Department referenced in the correspondence; and if he w…

270. Deputy John Clendennen asked the Tánaiste and Minister for Finance if he will provide a breakdown of spending on advertising which was funded or overseen by his Department, and bodies under its aegis, in each of the past five, including a breakdown by medium that is radio, television, social media, in tabular form; and if he will make a statement on the matter. [36489/26]

271. Deputy Aidan Farrelly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department or any bodies and agencies under its aegis use, or have in the past used, software and or products from a company (details supplied); the duration and cost of the contract; and the services they avail of from the company. [35871/26]

272. Deputy George Lawlor asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the total cost to date on the former customs post at Kilrane, Rosslare Harbour, County Wexford, to include acquisition, construction and any costs associated with this now unused former customs post; and if he will make a statement on the matter. [35935/26]

273. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether his Department holds any central dataset identifying all non-statutory bodies in receipt of Exchequer funding; and if not, whether he considers this a weakness in central public expenditure oversight. [36326/26]

274. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether his Department has examined the feasibility of establishing a central register of all non-statutory bodies receiving public funding, including the amount received and the governance framework applicable to each body. [36327/26]

275. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether his Department has assessed the extent to which Circular 13/2014 is being applied consistently across Departments and Offices in respect of grants to non-statutory bodies. [36328/26]

276. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether any review has been carried out since 2020 of the adequacy of Service Level Agreements used by Departments and Offices when providing public funding to non-statutory bodies. [36329/26]

277. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether his Department has issued guidance to Accounting Officers on minimum governance standards for non-statutory bodies receiving majority State funding. [36330/26]

278. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether his Department has considered requiring all bodies receiving majority public funding to publish annual information on board membership, executive remuneration, audit arrangements, risk registers and compliance with applicable governance codes. [36331/26]

279. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether his Department has undertaken any cross-Government review of public funding to companies limited by guarantee that are legally independent of Government but substantially funded by the State. [36332/26]

280. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether his Department has identified any risk arising from the absence of a single central register linking public funding, governance obligations and audit arrangements for non-statutory bodies. [36333/26]

281. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether he intends to update Circular 13/2014 to reflect current public governance expectations, including transparency, audit, value-for-money and board accountability requirements. [36334/26]

282. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether his Department has examined international models for central reporting of public funding to non-statutory bodies; and if so, which jurisdictions were reviewed. [36335/26]

283. Deputy Ged Nash asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide a copy of the recent correspondence issued by the Minister for Public Expenditure; National Development Plan Delivery and Reform to his Department referred to in media reports (details supplied); if he will provide details of the percentage reduction(s) in spending in his Department refe…