241. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance what empirical analysis, behavioural modelling, or impact assessments have been undertaken since the introduction of deemed disposal in 2006 to evaluate its effectiveness in preventing tax deferral or avoidance by retail investors; and if none have been undertaken, to confirm same. [33769/26]
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
Which departments get asked most
Department names as the record prints them. Some changed in June 2025.
All 20 departments
| Department | Questions | Oral | Written |
|---|---|---|---|
| Health | 28,099 | 145 | 27,954 |
| Education | 14,289 | 145 | 14,144 |
| Transport | 11,442 | 153 | 11,289 |
| Justice | 10,062 | 135 | 9,927 |
| Housing | 9,227 | 160 | 9,067 |
| Children | 8,729 | 142 | 8,587 |
| Social | 6,094 | 148 | 5,946 |
| Finance | 5,938 | 153 | 5,785 |
| Agriculture | 4,932 | 136 | 4,796 |
| Enterprise | 4,082 | 152 | 3,930 |
| Climate | 3,950 | 130 | 3,820 |
| Foreign | 3,893 | 190 | 3,703 |
| Public Expenditure | 3,760 | 167 | 3,593 |
| Further and Higher Education | 3,460 | 140 | 3,320 |
| Taoiseach | 2,687 | 1,513 | 1,174 |
| Defence | 2,604 | 179 | 2,425 |
| Culture | 2,499 | 147 | 2,352 |
| Rural | 2,375 | 140 | 2,235 |
| Environment | 1,029 | 26 | 1,003 |
| Tourism | 703 | 31 | 672 |
What's being asked about lately
14 Oct 2026 to 12 Nov 2026
Browse the questions
129,854 questions, newest first.
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]
243. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to identify any EU or OECD jurisdiction that applies a taxation mechanism equivalent to Ireland’s deemed disposal regime, including the taxation of unrealised gains within regulated retail investment funds; and if no such jurisdiction exists, to set out the policy rationale for maintaining such a regime in Ireland. [33771/26]
244. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to outline the effective tax rates applicable to Exchange Traded Fund investments under the deemed disposal regime compared with the standard capital gains tax rate applied to direct equity investments; and to confirm whether any internal assessment has been conducted on the relative impact of these differing rates. [33772/26]
245. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the policy rationale for the prohibition on offsetting losses within the deemed disposal regime, including whether any review has been undertaken of this restriction in comparison with standard capital gains tax treatment. [33773/26]
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]
248. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Department has conducted any costings, scenario modelling, or fiscal impact assessments in relation to the abolition or reform of the deemed disposal regime as it applies to retail investors; and if so, to provide details of same. [33776/26]
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]
250. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to provide a detailed timeline for the publication of the roadmap on the taxation of retail investment, including whether the roadmap will include specific proposals relating to deemed disposal; and if so, to provide details. [33778/26]
251. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the cost of each measure in the March 2026 energy package announcement; the additional costs associated with new measures and extensions contained in the April announcement, in tabular form; and if he will make a statement on the matter. [33797/26]
252. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the action he will take in light of the AccelerateEU communication where the European Commission confirmed that member states can tax windfall profits of energy companies to ensure social fairness; and if he will make a statement on the matter. [33798/26]
253. Deputy Barry Ward asked the Tánaiste and Minister for Finance if he will provide a list of all capital projects and programmes funded or overseen under the remit of his Department and bodies under its aegis, which have been completed on time and within budget in Dublin in each of the past five years, in tabular form; and if he will make a statement on the matter. [33817/26]
254. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the estimated full-year cost of indexing all personal income tax bands and credits in line with the rate of inflation recorded in the most recent full calendar year; and if he will make a statement on the matter. [33857/26]
255. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the estimated full-year cost of indexing all personal income tax bands and credits in line with projected inflation for the current year; and if he will make a statement on the matter. [33858/26]
256. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the estimated cost of increasing the standard rate cut-off point for income tax in line with inflation over the past year; and if he will make a statement on the matter. [33859/26]
257. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the estimated cost of increasing the standard rate cut-off point to a level that would deliver a net annual gain of at least €520 to a single PAYE worker on average earnings; and if he will make a statement on the matter. [33860/26]
258. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the estimated full-year cost of a package of measures comprising indexing personal income tax bands and credits in line with inflation; increasing the standard rate cut-off point to deliver a net annual gain of at least €520 to a single PAYE worker on average earnings; and if he will make a statement on the matter. [33861/26]
259. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the distributional impact, across income deciles, of increasing the standard rate cut-off point to deliver a net annual gain of at least €520; and if he will make a statement on the matter. [33862/26]
260. Deputy Rose Conway-Walsh asked the Tánaiste and Minister for Finance whether he will consider expanding the eligibility to claim tax back on gluten free food items to include all those with inflammatory or autoimmune conditions; if he will remove the tax at source on gluten free food items, to bring down the cost of these items for those who have no choice but to buy them; and if he will make a statement on the …
261. Deputy Rose Conway-Walsh asked the Tánaiste and Minister for Finance if he is considering raising the income tax exemption limit for people over the age of 65 years, which currently stands at €18,000 for an individual and €36,000 for a couple; and if he will make a statement on the matter. [33897/26]
262. Deputy Brian Brennan asked the Tánaiste and Minister for Finance if he will provide a list of all capital projects and programmes funded or overseen under the remit of his Department, and bodies under its aegis, which have been completed on time and within budget in the Wicklow Wexford Constituency in each of the past five years, in tabular form; and if he will make a statement on the matter. [33930/26]
263. Deputy Micheál Carrigy asked the Tánaiste and Minister for Finance the number of civil and public servants employed by his Department in each of the past ten years, in tabular form. [33951/26]
264. Deputy Paula Butterly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide a list of all capital projects delivered under the National Development Plan and otherwise within the remit of his Department, including the Office of Public Works, which have been completed on time and within budget in Louth in each of the past five years, in tabular form;…
265. Deputy Emer Currie asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide a list of all capital projects delivered under the National Development Plan and otherwise within the remit of his Department, including the Office of Public Works, which have been completed on time and within budget in Dublin West in each of the past five years, in tabular fo…