Tax Code

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 state…

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. [2…

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…

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…

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…

488. Deputy John Lahart asked the Tánaiste and Minister for Finance the reason the removal of deemed disposal was excluded from Budget 2026, despite official recommendations; if he is minded to reform or abolish this policy; and the timeline, if any, for reviewing it, particularly as this issue affects not only professional investors but also responsible savers trying to build long-term financial …

489. Deputy John Lahart asked the Tánaiste and Minister for Finance if his Department has undertaken any analysis of the impact that the higher, deemed-disposal capital gains tax rate on index funds has on retail investor behaviour and capital market participation; if consideration would be given to aligning the capital gains tax rate and realisation rules for index fund investors with those appli…

491. Deputy Joe Neville asked the Tánaiste and Minister for Finance if his Department can temporarily suspend taxes and duties on fuel; and if he will make a statement on the matter. [21468/26]

528. Deputy Pádraig O'Sullivan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will outline where the carbon tax that is collected goes; the schemes it specifically funds; the exact amounts redistributed to each individual scheme or programme for each of the years 2023 to 2025; and if he will make a statement on the matter. [19754/26]

81. Deputy Sean Fleming asked the Tánaiste and Minister for Finance if there are plans or consideration being given to the treatment of favourite niece /nephew for inheritance tax; and if he will make a statement on the matter. [17448/26]

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; i…

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 w…

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 app…

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 divers…

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 o…

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]

293. Deputy Pa Daly asked the Tánaiste and Minister for Finance if he has considered a review of the carbon tax, with a focus on fairness, affordability and rural impact; and if he will make a statement on the matter. [15702/26]

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 an…

298. Deputy Eoin Ó Broin asked the Tánaiste and Minister for Finance the number of rental properties that have availed of the tax incentive for small-scale landlords who undertake retrofitting works in respect of 2024, and any other available years. [16074/26]

327. Deputy James Geoghegan asked the Minister for Enterprise, Tourism and Employment further to Parliamentary Question No. 283 of 19 February 2026, if the information requested can be provided; and if he will make a statement on the matter. [16136/26]

84. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the efforts being made to implement the recommendations following the Indecon Review of the Taxation of Share-Based Remuneration, particularly in respect of the Employee Ownership Trusts; and if he will make a statement on the matter. [15374/26]

355. Deputy Sean Fleming asked the Tánaiste and Minister for Finance if he will consider extending the 0% VAT rate to include injectable medicines on private prescriptions; the estimated cost to the Exchequer to do so; and if he will make a statement on the matter. [14977/26]

363. Deputy Sean Fleming asked the Tánaiste and Minister for Finance if he will respond to correspondence (details supplied; and if he will make a statement on the matter. [14166/26]