Tax Data

93. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue or his Department has conducted any assessment of the volume of retail investment that has been diverted away from EU-domiciled Exchange Traded Funds and into non-EU domiciled funds, direct equity shareholdings, or other asset classes specifically to avoid the deemed disposal regime; if not, the reason therefor; whe…

94. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has assessed the impact of the deemed disposal regime on the concentration of Irish household wealth in residential property relative to diversified investment assets; whether the regime has been considered in the context of any government policy document addressing wealth concentration in property, housing a…

95. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he accepts that the deemed disposal regime, by making long-term diversified investment in EU-regulated fund products uniquely punitive relative to property investment, actively disincentivises the exact savings and investment behaviour that government policy in areas including housing, pension adequacy, and financial resili…

96. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any assessment has been made of the impact of the deemed disposal regime on compliance behaviour; specifically whether the regime creates an incentive for individual investors to hold investments through corporate structures, self-directed pension vehicles, or non-Irish domiciled accounts in order to avoid the eight-year cr…

97. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the deemed disposal regime has been assessed for its impact on the financial planning decisions of workers in defined contribution pension schemes who hold Exchange Traded Funds outside their pension wrapper as a supplementary long-term savings vehicle; whether the regime creates a disproportionate burden on such individual…

98. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the basis upon which the eight-year period was chosen as the deemed disposal interval for Exchange Traded Funds and collective investment undertakings; whether any economic modelling was conducted to assess the optimal interval from the perspective of revenue collection, investor behaviour, and administrative efficiency; whether a …

100. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Tax Strategy Group has produced any paper assessing options for the reform or abolition of the deemed disposal regime as it applies to Exchange Traded Funds; if so, whether that paper has been published; if not, whether he will commission such a paper in advance of Budget 2027; and if he will make a statement on the ma…

103. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the retention of the deemed disposal regime at its current 41% rate and eight-year interval is consistent with the Government's stated objective of encouraging long-term household saving and investment diversification; whether any policy coherence assessment has been conducted between the deemed disposal regime and broader…

344. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the review of the ETF tax regime, as set out in the most recent Budget; and if he will make a statement on the matter. [16435/26]

348. Deputy Donna McGettigan asked the Tánaiste and Minister for Finance the cost to the Exchequer on donations to approved bodies under section 848A of the Taxes Consolidation Act 1997; and if he will make a statement on the matter. [16611/26]

355. Deputy Pa Daly asked the Tánaiste and Minister for Finance the estimated revenue foregone if the VAT rate for electricity was set at 0%, in each of the years 2020 to date, in tabular form. [16993/26]

356. Deputy Pa Daly asked the Tánaiste and Minister for Finance the estimated revenue foregone if the VAT rate for gas was set at 0%, in each of the years 2020 to date, in tabular form. [16994/26]

357. Deputy Pa Daly asked the Tánaiste and Minister for Finance the estimated revenue foregone if the VAT rate for electricity was set at 0% for domestic customers only, in each of the years 2020 to date, in tabular form. [16995/26]

358. Deputy Pa Daly asked the Tánaiste and Minister for Finance the estimated revenue foregone if the VAT rate for gas was set at 0% for domestic customers only, in each of the years 2020 to date, in tabular form. [16996/26]

359. Deputy Pa Daly asked the Tánaiste and Minister for Finance the amount of revenue that has been earned through the VAT on electricity, in each of the years 2015 to date. [16997/26]

360. Deputy Pa Daly asked the Tánaiste and Minister for Finance the amount of revenue that has been earned through the VAT on gas, in each of the years 2015 to date. [16998/26]

361. Deputy Pa Daly asked the Tánaiste and Minister for Finance the amount of revenue that has been earned through the VAT on electricity on domestic bills only, in each of the years 2015 to date. [16999/26]

362. Deputy Pa Daly asked the Tánaiste and Minister for Finance the amount of revenue that has been earned through the VAT on gas on domestic bills only, in each of the years 2015 to date. [17000/26]

145. Deputy Louis O'Hara asked the Minister for Climate, Energy and the Environment the way in which revenue from collection of the carbon tax is used to support his Department’s climate initiatives; and if he will make a statement on the matter. [14619/26]

261. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of multi-property owners that own more than 100 residential properties and 1,000 residential properties, excluding local authorities and approved housing bodies; how this has changed over the past ten years, using the information provided through local property tax; and if he will make a statement on the matter. [138…

49. Deputy Emer Currie asked the Tánaiste and Minister for Finance to set out the timelines for preparation and publication of the proposed Savings & Investment Strategy and the Roadmap on Taxation of Retail Investment. [13296/26]

50. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance to provide an update on the development of the R and D tax compass that was announced as part of budget 2026; whether it is intended that there will be engagement with interested stakeholders as part of this process; and if he will make a statement on the matter. [13407/26]

51. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance to provide a timeline for the completion of the scenario modelling exercise (details supplied) that is currently being conducted by his Department; whether the results of this exercise will be published once complete; and if he will make a statement on the matter. [13408/26]

453. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any research carried out into the cost to the Exchequer of reducing the higher rate of income tax; and if he will make a statement on the matter. [11679/26]

454. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any research carried out into the cost to the Exchequer of amending the income tax brackets that would increase the income threshold before hitting the higher income tax rate; and if he will make a statement on the matter. [11680/26]