Fiscal Policy

262. Deputy Carol Nolan asked the Minister for Finance if he accepts that Ireland's fiscal policy must be cognisant of risks surrounding indexation on corporate tax, introduces to our ability to fund the day-to-day running of the State or our investment ambition; his views that such a narrow base across and within tax heads leaves us vulnerable to any shock which would hit the internationally trad…

266. Deputy Ken O'Flynn asked the Minister for Finance if he has conducted an assessment of the likely impact on Irish pharmaceutical exports and State tax receipts of recent tariff announcements by the United States administration; and the contingency measures being considered in Budget 2026 to mitigate any fiscal risk arising from changes in U.S. trade policy. [52761/25]

234. Deputy Ken O'Flynn asked the Minister for Finance his assessment of the degree of exposure of the Irish economy to external trade shocks arising from multinational dependency and international trade tensions; the contingency plans that exist to safeguard employment and Exchequer revenues in such a scenario; whether diversification of inward investment forms part of the Government’s current ec…

225. Deputy Ken O'Flynn asked the Minister for Finance whether he has considered strengthening fiscal rules or expenditure benchmarks to ensure that growth in current spending does not outpace the long-term sustainable growth rate of the economy. [50417/25]

205. Deputy Ken O'Flynn asked the Minister for Finance in view of the September 2025 warnings from the Irish Fiscal Advisory Council about Government overspending relative to agreed targets, the immediate measures being taken to contain expenditure within sustainable levels; and if he will detail the contingency planning in place if corporate tax revenues fall short of expectations in 2025/2026. […

209. Deputy Ken O'Flynn asked the Minister for Finance if he will detail the contingency planning in place if corporate tax revenues fall short of expectations in 2025/2026. [50020/25]

212. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation in view of the September 2025 warnings from the Irish Fiscal Advisory Council about Government overspending relative to agreed targets, the immediate measures being taken to contain expenditure within sustainable levels. [49509/25]

313. Deputy Ken O'Flynn asked the Minister for Finance his views on the Irish Fiscal Advisory Council’s warning that the €9.4 billion Budget package risks overheating the economy; and the means by which he intends to reconcile these fiscal pressures with the urgent need to reduce child poverty. [48350/25]

314. Deputy Ken O'Flynn asked the Minister for Finance if he will provide a breakdown of how much of the projected €8 billion fiscal gap (after excluding excess corporation tax) will be addressed by sustainable, recurring revenue sources rather than temporary windfalls. [48351/25]

315. Deputy Ken O'Flynn asked the Minister for Finance given the IFAC’s warning on Ireland’s fiscal overexposure to volatile corporation tax receipts, the steps being taken to broaden the revenue base and safeguard fiscal stability, in particular to sustain infrastructural investment in Cork. [48379/25]

374. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he accepts the Irish Fiscal Advisory Council’s assessment that the credibility of the Budget process is being undermined by the concealment of spending overruns; and if he will make a statement on the matter. [48393/25]

375. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the measures being taken to ensure that spending forecasts for Budget 2026 reflect realism and transparency, in line with IFAC recommendations. [48394/25]

376. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to detail the total cost of expenditure overruns, by Department in 2025 to date; and the corrective actions, if any, being implemented to manage these overruns. [48395/25]

377. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will commit to publishing quarterly reports on departmental spending variances in order to prevent the concealment of overruns and to restore public trust in the budgetary process. [48396/25]

378. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he accepts the warning of the Irish Fiscal Advisory Council that persistent overspending without disclosure risks overheating the economy and undermining fiscal stability; and if he will make a statement on the matter. [48397/25]

390. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation in view of the Fiscal Advisory Council’s report that current spending is exceeding targets, if he will publish sector-by-sector projections for 2026 and 2027, to demonstrate the government’s capacity to maintain critical services without undermining fiscal stability. [48863/2…

396. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide a full breakdown, by Department, of current expenditure overruns to date in 2025, including voted expenditure; and how these figures compare with the allocations approved in Budget 2025. [49382/25]

643. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the total annual expenditure by the State on the non-profit and NGO sector for each of the past five years, disaggregated by Department and agency. [46638/25]

645. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether the Government will consider re-establishing an independent mechanism for tracking and publishing the flow of public monies to the non-profit sector, given that Ireland remains without such a body since 2021. [46641/25]

646. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department has analysed how Ireland’s public expenditure on NGOs compares with other European Union member states as a proportion of GDP; and if he will publish these findings. [46644/25]

647. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the safeguards that exist to ensure value for money in the disbursement of public funds to NGOs, in the absence of an independent national database. [46647/25]

113. Deputy Roderic O'Gorman asked the Minister for Finance the amount transferred to the Infrastructure, Climate and Nature Fund to date; and if he will make a statement on the matter. [39172/25]

135. Deputy Naoise Ó Cearúil asked the Minister for Finance for an update on the Ireland for Finance strategy; and if he will make a statement on the matter. [38995/25]

142. Deputy Seán Fleming asked the Minister for Finance for an update on tax measures to incentivise retail investing in Ireland, particularly in relation to exchange-traded funds; and if he will make a statement on the matter. [39116/25]

147. Deputy Eoin Hayes asked the Minister for Finance when he will be releasing the revision of the medium-term fiscal and structural plans to be submitted to the European Commission; and if he will make a statement on the matter. [39403/25]