Parliamentary questions

Banking Sector

Johnny Guirke

279. Deputy Johnny Guirke asked the Minister for Finance if banks have continued to accrue interest on accounts availing of the Covid-19 repayment holiday period without an obligation to do so; the measures he plans to take to motivate and incentivise banks to reimburse such interest to customers; and if he will make a statement on the matter. [15880/20]

Covid-19 Pandemic Supports

Jennifer Whitmore

280. Deputy Jennifer Whitmore asked the Minister for Finance if the temporary wage subsidy scheme will be expanded to include seasonal restaurants and other businesses open during summer months when tourism is at its peak; and if he will make a statement on the matter. [15918/20]

Covid-19 Pandemic Supports

Pa Daly

281. Deputy Pa Daly asked the Minister for Finance the position regarding seasonal employers who have requested inclusion in the temporary wage subsidy scheme but who have been denied due to the fact their businesses were not operational by the cut-off date of 29 February 2020. [15998/20]

Mortgage Lending

Thomas Pringle

282. Deputy Thomas Pringle asked the Minister for Finance the actions he has taken or proposes to take regarding persons who have been refused the drawdown of mortgages by the pillar banks as a result of being in receipt of the Covid-19 payment; and if he will make a statement on the matter. [14683/20]

Value Added Tax

Michael Healy-Rae

283. Deputy Michael Healy-Rae asked the Minister for Finance if the VAT rate on sun cream (details supplied) will be removed; and if he will make a statement on the matter. [14713/20]

Covid-19 Pandemic Supports

Frankie Feighan

284. Deputy Frankie Feighan asked the Minister for Finance if a matter relating to the temporary wage subsidy scheme (details supplied) will be investigated with the Revenue Commissioners; if contact will be made with the company in order to resolve the issue; and if he will make a statement on the matter. [14727/20]

Ministerial Responsibilities

Alan Kelly

285. Deputy Alan Kelly asked the Minister for Finance if he will provide a copy of the departmental briefings received by him and each Minister of State at his Department on taking up their roles; and if he will make a statement on the matter. [14803/20]

Covid-19 Pandemic Supports

David Cullinane

286. Deputy David Cullinane asked the Minister for Finance further to Parliamentary Question No. 63 of 30 June 2020, the way in which he can reconcile the fact that dividing an annual salary paid monthly by 52 results in a higher number than if it is calculated in accordance with the guidance for average revenue net weekly pay, ANRWP; and if a review will be conducted of payments made through the temporary wage subsidy scheme to ensure that no underpayments occurred. [14813/20]

Insurance Industry Regulation

Alan Kelly

287. Deputy Alan Kelly asked the Minister for Finance his plans to introduce better regulation of the insurance industry. [14908/20]

Ministerial Responsibilities

Seán Sherlock

288. Deputy Sean Sherlock asked the Minister for Finance the delegated functions assigned to the Minister of State with responsibility for financial services, credit unions and insurance; and the date those delegated functions come into effect. [15043/20]

Covid-19 Pandemic Supports

Seán Sherlock

289. Deputy Sean Sherlock asked the Minister for Finance if he will extend the Covid-19 payments beyond August 2020. [15065/20]

Covid-19 Pandemic Supports

Chris Andrews

290. Deputy Chris Andrews asked the Minister for Finance whether a company that has placed employees on the temporary wage subsidy scheme and submitted a questionnaire to the Revenue Commissioners but has not lost 25% of turnover will not have to pay anything back to the Revenue Commissioners on behalf of the employees; whether the employees will receive a tax bill at year end as a result of being on the scheme; and if he will make a statement on the matter. [15085/20]

Banking Licences

Neale Richmond

291. Deputy Neale Richmond asked the Minister for Finance the number of applications that were received for banking licences here in each of the years 2015 to 2019, inclusive, and to date in 2020; and if he will make a statement on the matter. [15106/20]

Banking Licences

Neale Richmond

292. Deputy Neale Richmond asked the Minister for Finance the number of new banking licences that were issued here in each of the years 2015 to 2019, inclusive, and to date in 2020; and if he will make a statement on the matter. [15107/20]

Financial Services Sector

Neale Richmond

293. Deputy Neale Richmond asked the Minister for Finance the status of the roll-out of the Ireland for Finance strategy; and if he will make a statement on the matter. [15108/20]

Covid-19 Pandemic Supports

Brendan Griffin

294. Deputy Brendan Griffin asked the Minister for Finance if he will expand the temporary wage subsidy scheme to include seasonal workers who had not returned to work by the deadline in March 2020 and who face little prospect of employment for the remainder of 2020 unless covered by the scheme; and if he will make a statement on the matter. [15155/20]

Covid-19 Pandemic Supports

Brendan Griffin

295. Deputy Brendan Griffin asked the Minister for Finance if the top-up payment paid to a staff member under the temporary wage subsidy scheme is a tax-deductible expense for the business owner in view of the fact that the business owner is currently paying income tax or corporation tax on the top-up; and if he will make a statement on the matter. [15164/20]

Value Added Tax

Brendan Griffin

296. Deputy Brendan Griffin asked the Minister for Finance his options in respect of a reduction of the 13% VAT rate currently applicable to the hospitality sector; if he cannot lower this rate below 5%; if that is the case, the reason therefor; if he has had contact with the European Commission regarding potential VAT reductions in the economy; and if he will make a statement on the matter. [15165/20]

Value Added Tax

Brendan Griffin

297. Deputy Brendan Griffin asked the Minister for Finance the amounts generated by the 23% VAT rate in each year since 2012, in tabular form; if he has considered reducing the rate in order to stimulate businesses, particularly in the retail sector; and if he will make a statement on the matter. [15166/20]

Tax Code

Brendan Griffin

298. Deputy Brendan Griffin asked the Minister for Finance the amount generated by alcohol excise duty in each year since 2012, in tabular form; if he has considered reducing the rate in order to stimulate businesses, particularly in the hospitality sector; and if he will make a statement on the matter. [15167/20]

Value Added Tax

Chris Andrews

299. Deputy Chris Andrews asked the Minister for Finance if he will address a matter (details supplied) relating to custom duties and VAT on the importation of medical devices and protective equipment in order to help in the fight against Covid-19; and if he will make a statement on the matter. [15207/20]

Value Added Tax

Brendan Griffin

300. Deputy Brendan Griffin asked the Minister for Finance his views on correspondence in respect of the VAT rate (details supplied); and if he will make a statement on the matter. [15227/20]

Value Added Tax

Brendan Griffin

301. Deputy Brendan Griffin asked the Minister for Finance if he will consider temporarily reducing VAT on retail (details supplied); and if he will make a statement on the matter. [15233/20]

Covid-19 Pandemic Supports

Danny Healy-Rae

302. Deputy Danny Healy-Rae asked the Minister for Finance if he will address a matter relating to the temporary wage subsidy scheme (details supplied); and if he will make a statement on the matter. [15249/20]

State Bodies

Catherine Murphy

303. Deputy Catherine Murphy asked the Minister for Finance the number of vacancies by job title in the Office of the Financial Services and Pensions Ombudsman as of 3 July 2020; and the estimated full-year cost of filling those vacancies, in tabular form. [15263/20]

Covid-19 Pandemic Supports

John Brady

304. Deputy John Brady asked the Minister for Finance the reason a company (details supplied) is permitted to make staff redundant while availing of the temporary wage subsidy scheme; if this can be suspended until all options are assessed, that is, to give business a chance to recover after Covid-19; and if he will make a statement on the matter. [15295/20]

Tax Credits

Paul McAuliffe

305. Deputy Paul McAuliffe asked the Minister for Finance if he is considering the introduction of a tax credit to allow persons to buy digital technologies to assist them to work remotely. [15369/20]

Credit Unions

Michael Healy-Rae

306. Deputy Michael Healy-Rae asked the Minister for Finance if a series of matters will be examined in relation to credit unions (details supplied); and if he will make a statement on the matter. [15391/20]

Covid-19 Pandemic Supports

Pa Daly

307. Deputy Pa Daly asked the Minister for Finance the reason the temporary wage subsidy scheme cannot be amended to allow those seasonal businesses that were not yet fully operational on 29 February 2020, but which would have been fully operational since March or April 2020, to avail of the scheme in order that they can return to work; and if he will make a statement on the matter. [15408/20]

Covid-19 Pandemic Supports

Richard Boyd Barrett

308. Deputy Richard Boyd Barrett asked the Minister for Finance the way in which those self-employed persons now on Covid-19 payments will be taxed in 2020 and into 2021; and the way in which their tax credits will be applied for this tax year and the next; and if he will make a statement on the matter. [15417/20]

Vehicle Registration Tax

Richard Boyd Barrett

309. Deputy Richard Boyd Barrett asked the Minister for Finance the methods by which VRT on imported cars are calculated; the mechanism there is for appeal in circumstances in which an error has clearly been made; and if he will make a statement on the matter. [15474/20]

Vehicle Registration Tax

Colm Burke

310. Deputy Colm Burke asked the Minister for Finance if immediate action will be taken to eliminate the backlog in the vehicle registration process in County Cork; and if he will make a statement on the matter. [15525/20]

Personal Injury Claims

Joe O'Brien

311. Deputy Joe O'Brien asked the Minister for Finance if his attention has been drawn to personal injuries claims being taken on the basis of persons claiming to have contracted Covid-19 in specific premises; if there is a clear plan to ensure business are not unfairly held liable in these circumstances; and if he will make a statement on the matter. [15699/20]

Value Added Tax

Gary Gannon

312. Deputy Gary Gannon asked the Minister for Finance if yoga studios will be included in the reduced VAT rate group of 9%, matching the reduced rate enjoyed by other sporting facilities and activities; and if he will make a statement on the matter. [15855/20]

Revenue Commissioners

Johnny Guirke

313. Deputy Johnny Guirke asked the Minister for Finance if his attention has been drawn to the fact that the Revenue Commissioners are issuing letters to many SMEs which claimed the Covid-19 restart grants informing them that their business accounts will be audited; the reason for such actions; and if he will make a statement on the matter. [15881/20]

Banking Sector

Pearse Doherty

314. Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the fact that the accrual and charging of interest accrued during the moratorium period for mortgage payment breaks issued in the context of Covid-19 was not required under EBA guidelines in advance of his meeting with an organisation (details supplied) and five retail banks on 11 May 2020; and if he will make a statement on the matter. [15900/20]

Covid-19 Pandemic Supports

Cathal Crowe

315. Deputy Cathal Crowe asked the Minister for Finance if he will clarify the situation regarding the rumoured tax bill at the end of the year for those on the temporary wage subsidy scheme. [15967/20]

Mortgage Lending

Cathal Crowe

316. Deputy Cathal Crowe asked the Minister for Finance if guidance will be issued to banks regarding mortgage applications from persons whose income has been protected by their employer via the temporary wage subsidy scheme but are being refused regardless. [15969/20]

Covid-19 Pandemic Supports

Cormac Devlin

317. Deputy Cormac Devlin asked the Minister for Finance if the temporary wage subsidy scheme will be reviewed to ensure payments being made to employees are subject to the usual PAYE system rather than allowing potentially significant tax liabilities to develop; and if he will make a statement on the matter. [16103/20]

Public Inquiries

Peadar Tóibín

318. Deputy Peadar Tóibín asked the Minister for Finance the number of tribunals, public investigations and commissions of investigations in process; the length of time each has been underway; when each will conclude; the cost to date of each; and the estimated cost of each at completion. [16134/20]

Tax Reliefs

Brendan Griffin

142. Deputy Brendan Griffin asked the Minister for Finance his views on a matter regarding consanguinity relief (details supplied); and if he will make a statement on the matter. [14254/20]

Help-To-Buy Scheme

Réada Cronin

143. Deputy Réada Cronin asked the Minister for Finance if he will revisit the help-to-buy scheme in terms of its loan-to-value ratio borrowing requirement being 70% when such threshold precludes significant numbers from accessing the scheme; and if he will make a statement on the matter. [14510/20]

Mortgage Lending

Mary Butler

144. Deputy Mary Butler asked the Minister for Finance the position regarding the reported refusal by a bank (details supplied) to allow a first-time buyer to draw down a mortgage in August 2020 should the person who has been professional disaffected by the pandemic continue to be in receipt of the pandemic unemployment payment, when the house is built and ready for occupancy; his views on whether this reported anomaly could potentially pose a widespread problem for first-time buyers in their dealings with banks and lending institutions going forward; and if he will make a statement on the matter. [13721/20]

Mortgage Lending

Richard Boyd Barrett

145. Deputy Richard Boyd Barrett asked the Minister for Finance the action he will take regarding the fact that many banks are refusing to allow persons in receipt of the temporary wage subsidy scheme who have been approved for mortgages to draw down those mortgages while in receipt of the subsidy; and if he will make a statement on the matter. [13731/20]

Disabled Drivers and Passengers Scheme

Paul Kehoe

146. Deputy Paul Kehoe asked the Minister for Finance the status of the processing of the revised claim for fuel grant for members of the drivers and passengers with disabilities scheme; if the case of a person (details supplied) will be addressed; and if he will make a statement on the matter. [13756/20]

Tax Reliefs

Brendan Griffin

147. Deputy Brendan Griffin asked the Minister for Finance if relief is available on donations to reconstruct a building (details supplied); and if he will make a statement on the matter. [13759/20]

Value Added Tax

Michael Healy-Rae

148. Deputy Michael Healy-Rae asked the Minister for Finance when a decision will be made regarding the VAT rate for the hospitality and tourism sector in view of the current crisis the sector faces; and if he will make a statement on the matter. [13772/20]

Revenue Commissioners

Pádraig O'Sullivan

149. Deputy Pádraig O'Sullivan asked the Minister for Finance when the office of the Revenue Commissioners in Cork will reopen to the public; and if he will make a statement on the matter. [13783/20]

Covid-19 Pandemic Supports

Cathal Crowe

150. Deputy Cathal Crowe asked the Minister for Finance if he will consider implementing a number of measures (details supplied) in view of the economic effects of the Covid-19 pandemic. [13808/20]

Wage Subsidy Scheme

Eoin Ó Broin

151. Deputy Eoin Ó Broin asked the Minister for Finance the way in which the temporary wage subsidy scheme evaluates average pay for furlough if unpaid sick leave was taken in December 2019 and January 2020 which has subsequently impacted negatively on an employee’s average furlough pay. [13812/20]

Wage Subsidy Scheme

Cathal Crowe

152. Deputy Cathal Crowe asked the Minister for Finance if the criteria for the temporary wage subsidy scheme will be redefined to ensure that seasonal workers and businesses are not being left to struggle alone with no supports as they reopen in line with advice [13814/20]

Wage Subsidy Scheme

Brendan Griffin

153. Deputy Brendan Griffin asked the Minister for Finance his views on a matter (details supplied) regarding the temporary wage subsidy scheme; and if he will make a statement on the matter. [13817/20]

Wage Subsidy Scheme

Noel Grealish

154. Deputy Noel Grealish asked the Minister for Finance the estimated number of taxpayers in receipt of the temporary wage subsidy scheme who will have an additional tax, USC and or PRSA liability as a result of the tax at the end of 2020; the average amount liable; the number of taxpayers on the pandemic unemployment payment who are projected to have an additional tax, USC and or PRSA liability at the end of 2020 as a result of receiving same; the average amount liable; and if he will make a statement on the matter. [13820/20]

Home Repossessions Rate

Bernard Durkan

155. Deputy Bernard J. Durkan asked the Minister for Finance the number of repossessions of family homes carried out by each of the main banks in each of the past five years to date; the number of multiple residence developments affected in the same period; and if he will make a statement on the matter. [13847/20]

Vehicle Registration Tax

Catherine Murphy

156. Deputy Catherine Murphy asked the Minister for Finance his plans to amend the rate of VRT due on vehicles that are being purchased for use as a taxi and or private limousine service; and if he will make a statement on the matter. [13848/20]

Tax Credits

Fergus O'Dowd

157. Deputy Fergus O'Dowd asked the Minister for Finance if a response to correspondence regarding single person child carer credit, SPCCC, will issue (details supplied). [13858/20]

Primary Medical Certificates

Paul Kehoe

158. Deputy Paul Kehoe asked the Minister for Finance the status of the resumption of oral hearings for the appeal of the primary medical certificate that needed to be cancelled in April 2020; and if he will make a statement on the matter. [13865/20]

Insurance Coverage

Joe O'Brien

159. Deputy Joe O'Brien asked the Minister for Finance if his attention has been drawn to the practice that is carried out by insurance companies to impose a limit on the number of years a person cannot have insurance before they lose access to a no claims bonus (details supplied); and if he will make a statement on the matter. [13901/20]

Wage Subsidy Scheme

Brendan Griffin

160. Deputy Brendan Griffin asked the Minister for Finance if he will extend the temporary wage subsidy scheme to a business (details supplied); and if he will make a statement on the matter. [13913/20]

Value Added Tax

Chris Andrews

161. Deputy Chris Andrews asked the Minister for Finance if yoga studios currently in the VAT rate group of 13.5% can be moved into the second reduced rate of 9% in conjunction with other sporting activities and physical education activities; and if he will make a statement on the matter. [13927/20]

Value Added Tax

Anne Rabbitte

162. Deputy Anne Rabbitte asked the Minister for Finance if he is considering the introduction of a VAT claim back on the purchase of materials related to crèches reopening post Covid-19; and if he will make a statement on the matter. [14013/20]

Programme for Government

Seán Sherlock

163. Deputy Sean Sherlock asked the Minister for Finance the costings carried out on the programme for Government; and if he will provide documents on those costings. [14030/20]

Consultancy Contracts

Carol Nolan

164. Deputy Carol Nolan asked the Minister for Finance the external consultancy organisation or provider which delivered diversity and inclusion training within his Department from 2018 to date; the costs associated with such services; and if he will make a statement on the matter. [14055/20]

Departmental Legal Costs

Carol Nolan

165. Deputy Carol Nolan asked the Minister for Finance the expenditure his Department incurred in respect of external legal fees in each of the years from 2016 to date in tabular form; and if he will make a statement on the matter. [14072/20]

Wage Subsidy Scheme

Martin Browne

166. Deputy Martin Browne asked the Minister for Finance the supports available for tourism businesses which are seasonal and would normally be operating at full capacity (details supplied); his views on whether a seasonal average would be fairer for tourism businesses; and if plans are in place to make allowances for the seasonality of businesses in the tourism sector. [14108/20]

Universal Social Charge

Aodhán Ó Ríordáin

167. Deputy Aodhán Ó Ríordáin asked the Minister for Finance the annual cost of the removal of the 3% USC surcharge on incomes over €100,000 for the self-employed. [14114/20]

Wage Subsidy Scheme

David Cullinane

168. Deputy David Cullinane asked the Minister for Finance if matters raised in correspondence by a person (details supplied) on the calculation of ANRWP, average revenue net weekly pay, for the temporary wage subsidy scheme will receive a response; and if he will make a statement on the matter. [14131/20]

EU Budget Contribution

Carol Nolan

169. Deputy Carol Nolan asked the Minister for Finance the status of the concern expressed in a 2018 report from the Oireachtas Standing Committee of Public Accounts that established macroeconomic indicators have become unreliable in the Irish context and that the distorted picture they provide overstates debt sustainability and is costing the State hundreds of millions of euro each year in EU budget contributions; and if he will make a statement on the matter. [14142/20]

Tax Collection

John McGuinness

170. Deputy John McGuinness asked the Minister for Finance if the Revenue Commissioners have agreed the amounts of refunds due to a person (details supplied); if refunds are due, when payments will be made; and if a tax clearance certificate has been issued. [14153/20]

Revenue Commissioners

Steven Matthews

171. Deputy Steven Matthews asked the Minister for Finance the position for businesses that have received letters from the Revenue Commissioners regarding an inspection of their compliance regarding the temporary wage subsidy scheme; and the ramifications for businesses that are ultimately in compliance but due to staffing shortages or working from home arrangements are unable to meet the five day deadline for the compliance check as set out by the Revenue Commissioners. [14162/20]

Tax Reliefs

Brendan Griffin

172. Deputy Brendan Griffin asked the Minister for Finance if 2020 renovation expenditure on a bed and breakfast can be claimed as tax relief in 2021 (details supplied) in view of the fact there will be no income in 2020 due to the Covid-19 crisis; and if he will make a statement on the matter. [14179/20]

Public Liability Insurance

Brendan Griffin

173. Deputy Brendan Griffin asked the Minister for Finance if insurance providers will refund the 2020 public liability insurance premiums for seasonal bed and breakfasts which have not opened (details supplied); and if he will make a statement on the matter. [14180/20]

Wage Subsidy Scheme

Brendan Griffin

174. Deputy Brendan Griffin asked the Minister for Finance if a decision on a wage subsidy application by a club (details supplied) in County Cork will be re-examined; and if he will make a statement on the matter. [14181/20]

Banking Sector Staff

Ged Nash

175. Deputy Ged Nash asked the Minister for Finance the number of agency staff employed by a bank (details supplied) in which the State is a majority shareholder;; and if he will make a statement on the matter. [14204/20]

Mortgage Lending

Niamh Smyth

176. Deputy Niamh Smyth asked the Minister for Finance if he will meet with banks on behalf of mortgage holders whose mortgage contracts are being delayed due to the fact that they are in receipt of the temporary wage subsidy scheme; the steps he is taking to address the issue; and if he will make a statement on the matter. [14221/20]

Commencement of Legislation

Patricia Ryan

177. Deputy Patricia Ryan asked the Minister for Finance when he will enact the Consumer Insurance Contracts Act 2019; and if he will make a statement on the matter. [14335/20]

Central Bank of Ireland

Louise O'Reilly

178. Deputy Louise O'Reilly asked the Minister for Finance the number of requests for information and any other interactions the Central Bank has had with the investigation into the insolvency of a company (details supplied); and if he will make a statement on the matter. [14356/20]

Value Added Tax

Cormac Devlin

179. Deputy Cormac Devlin asked the Minister for Finance if consideration will be given to reducing the VAT rate on personal protective equipment to 0%; and if he will make a statement on the matter. [14391/20]

Value Added Tax

Cathal Crowe

180. Deputy Cathal Crowe asked the Minister for Finance if a reduced VAT rate will be implemented for the tourism sector similar to the steps taken during the last recession to help businesses survive as they reopen post Covid-19. [14398/20]

Tax Code

Emer Higgins

181. Deputy Emer Higgins asked the Minister for Finance the capital gains and other tax liabilities if a person surrenders their property to the financial institution that owns the mortgage; and if he will make a statement on the matter. [14407/20]

Mortgage Lending

Róisín Shortall

182. Deputy Róisín Shortall asked the Minister for Finance if the relationships framework which prevents the State from intervening in the way in which banks manage their day-to-day business, in the case of banks in which the State has a shareholding will be reviewed by the Government and the European Commission in view of the actions of some banks to greatly restrict mortgage lending in the midst of a housing crisis and unilaterally deny mortgage approval to applicants that are in receipt of a State wage subsidy; and if he will make a statement on the matter. [14412/20]

Wage Subsidy Scheme

Cathal Crowe

183. Deputy Cathal Crowe asked the Minister for Finance if the temporary wage subsidy scheme will be extended to seasonal workers; and if not, if a specific measure will be put in place to support such workers to allow them have an income stream and to ensure hotels and restaurants have a full complement of staff for the reduced tourist season. [14421/20]

Wage Subsidy Scheme

Róisín Shortall

184. Deputy Róisín Shortall asked the Minister for Finance the number of persons in receipt of the temporary wage subsidy scheme by county and age cohort in ten-year intervals in tabular form. [14429/20]

Brexit Issues

Carol Nolan

185. Deputy Carol Nolan asked the Minister for Finance the way in which the financial and economic commitments provided for in the programme for Government will be affected in the event of a no-deal Brexit; and if he will make a statement on the matter. [14435/20]

Ministerial Responsibilities

Seán Sherlock

186. Deputy Sean Sherlock asked the Minister for Finance if he will publish the departmental briefing paper on his role, remits and powers afforded to him upon appointment to the Cabinet. [14525/20]

Primary Medical Certificates

Brendan Smith

187. Deputy Brendan Smith asked the Minister for Finance his plans to improve the criteria for the primary medical certificate; and if he will make a statement on the matter. [14535/20]

Property Tax

Cormac Devlin

188. Deputy Cormac Devlin asked the Minister for Finance if he will request the Revenue Commissioners to extend the 2020 local property tax collection date from 21 July to 18 August 2020; and if he will make a statement on the matter. [14540/20]

Wage Subsidy Scheme

Richard Boyd Barrett

189. Deputy Richard Boyd Barrett asked the Minister for Finance if he will provide a tailored wage subsidy scheme for taxi drivers whose industry is facing long-term reductions in incomes as a result of Covid-19 until the sector fully recovers; and if he will make a statement on the matter. [14564/20]

Wage Subsidy Scheme

Pearse Doherty

190. Deputy Pearse Doherty asked the Minister for Finance the planned tax treatment for Covid-19 pandemic unemployment payments, particularly in which the tax liability for those payments exceeds unused personal and PAYE tax credits for 2020; the planned tax treatment for payments made through the temporary wage subsidy scheme particularly in which the tax liability for those payments exceeds unused personal and PAYE tax credits for 2020; and the considerations provided by his Department to introduce legislation that would prohibit interest accrual for mortgage holders availing of a moratorium or payment break in the context of Covid-19 as was implemented in other EU jurisdictions. [14568/20]

Fiscal Policy

Ged Nash

191. Deputy Ged Nash asked the Minister for Finance his plans to increase general spending as a percentage of GDP in view of the low rate here when compared to the European Union 27; if general spending will be increased and sustained in line with the eurozone average during the lifetime of the Government; and if he will make a statement on the matter. [14587/20]

Fiscal Policy

Ged Nash

192. Deputy Ged Nash asked the Minister for Finance the status of his plans to manage the public finances to ensure necessary investment in infrastructure and skills required to enhance competitiveness as outlined in the programme for Government; and if he will make a statement on the matter. [14588/20]

Value Added Tax

Ged Nash

193. Deputy Ged Nash asked the Minister for Finance his plans for a lower VAT rate for the tourism sector; his views on the findings from the 2018 OECD economic survey of Ireland report which recommended that preferential VAT rates be eliminated and lower rates for discretionary categories of expenditure, for example, hotel and restaurants are regressive; and if he will make a statement on the matter. [14589/20]

Value Added Tax

Ged Nash

194. Deputy Ged Nash asked the Minister for Finance his plans for a lower VAT rate for the tourism sector in view of the July 2018 report of his Department stating the regressive nature of the reduction; and if he will make a statement on the matter. [14590/20]

Wage Subsidy Scheme

Ged Nash

195. Deputy Ged Nash asked the Minister for Finance his plans to extend the temporary wage subsidy scheme beyond the scheduled deadline; if he plans a comprehensive audit of companies receiving the scheme to ensure they have met the stated criteria; and if he will make a statement on the matter. [14591/20]

Programme for Government

Ged Nash

196. Deputy Ged Nash asked the Minister for Finance his plans to move to a more sustainable tax environment as stated in the programme for Government in view of potential international corporation and digital tax changes; and if he will make a statement on the matter. [14592/20]

Programme for Government

Ged Nash

197. Deputy Ged Nash asked the Minister for Finance his plans to increase purely domestic activity as indicated by GNI as part of a more sustainable tax environment outlined in the programme for Government in view of identified external market risks such as Brexit and increased trade tensions; and if he will make a statement on the matter. [14593/20]

Programme for Government

Ged Nash

198. Deputy Ged Nash asked the Minister for Finance the timeline for the establishment of a commission on welfare and taxation as outlined in the Programme for Government; and if he will make a statement on the matter. [14594/20]

Property Tax

Ged Nash

199. Deputy Ged Nash asked the Minister for Finance when he plans to bring forward legislation for the local property tax on the basis of fairness as outlined in the programme for Government; his plans to increase the local property tax yield on the basis of fairness in view of the comparative low local property tax yield as cited in the 2019 report (details supplied) by his Department; if he plans to bring the yield of the tax in line with the EU average; and if he will make a statement on the matter. [14595/20]

Credit Unions

Ged Nash

200. Deputy Ged Nash asked the Minister for Finance his plans to enable and support the credit union movement to grow as outlined in the programme for Government; the way in which he plans to help credit unions deliver an expanded range of community banking services; and if he will make a statement on the matter. [14596/20]

Programme for Government

Ged Nash

201. Deputy Ged Nash asked the Minister for Finance his plans for a national recovery fund; if he plans to use windfall gains as identified in the programme for Government to reduce borrowing requirements; his views on whether such windfall gains would be more appropriately utilised as part of a national recovery fund; and if he will make a statement on the matter. [14597/20]