Parliamentary questions

Tax Data

Patrick Costello

227. Deputy Patrick Costello asked the Minister for Finance the amount of category A vehicles that were charged with the nitrogen dioxide emissions levy in 2022, 2023, and to date in 2024; the revenue raised each year; and if he will make a statement on the matter. [10488/24]

Tax Data

Patrick Costello

228. Deputy Patrick Costello asked the Minister for Finance the estimated revenue that would be raised if the current nitrogen dioxide levy was doubled; and if he will make a statement on the matter. [10489/24]

Tax Data

Patrick Costello

229. Deputy Patrick Costello asked the Minister for Finance the estimated revenue that would be raised annually if the current nitrogen dioxide levy was applied to both categories A and B vehicles; and if he will make a statement on the matter. [10490/24]

Tax Data

Patrick Costello

230. Deputy Patrick Costello asked the Minister for Finance the estimated revenue that would be raised if the carbon tax was doubled and the 2030 levy target was doubled to €200 per tonne; and if he will make a statement on the matter. [10491/24]

Raidió Teilifís Éireann

Mairéad Farrell

231. Deputy Mairéad Farrell asked the Minister for Finance in regard to RTÉ making a voluntary qualifying disclosure of €1.2 million to Revenue in the wake of the Eversheds Review, and given that in 2021, RTÉ stated that €1.2 million was the end of RTÉ's liability, and Revenue had confirmed it was the end of RTÉ's liability, if he can explain under what compliance procedures this figure has grown to €15 million set aside for misclassification by RTÉ. [10556/24]

Regulatory Bodies

Louise O'Reilly

232. Deputy Louise O'Reilly asked the Minister for Finance what the Central Bank mortgage lending rules were in 2007; if he can provide details of the rules in place at that time; and if he will make a statement on the matter. [10599/24]

Tax Collection

Paul Kehoe

233. Deputy Paul Kehoe asked the Minister for Finance if there are circumstances in which a person (details supplied) can file a late return for 2019; and if he will make a statement on the matter. [10676/24]

Tax Code

Brendan Smith

234. Deputy Brendan Smith asked the Minister for Finance if he will review the tax treatment of statutory sick leave payments made by employers in order that they are not subject to the deductions such as USC that the State avoids it when it pays illness benefit to employees; and if he will make a statement on the matter. [10707/24]

Customs and Excise

Violet-Anne Wynne

165. Deputy Violet-Anne Wynne asked the Minister for Finance if he will reconsider his decision to introduce an increase in fuel excise on 1 April 2024; and if he will make a statement on the matter. [9884/24]

Tax Code

Mairéad Farrell

166. Deputy Mairéad Farrell asked the Minister for Finance the total cost of the seafarers' allowance in the years 2021 and 2022; the total number of recipients per year; and if he will make a statement on the matter. [9759/24]

Planning Issues

Willie O'Dea

167. Deputy Willie O'Dea asked the Minister for Finance if he is aware that when the residential zoned land tax comes into force in January 2025, it will have profound implications for many farmers and small landowners who are not developers, but have owned their land for generations; if the Government will provide exemptions from the residential zoned land tax for individuals who are not developers, as the vast majority of requests by landowners for a rezoning of their land have been refused by the local authority and by An Bord Pleanála; and if he will make a statement on the matter. [9797/24]

EU Funding

Holly Cairns

168. Deputy Holly Cairns asked the Minister for Finance to provide a breakdown of all EU funding made available to his Department which has not yet been allocated; and the purpose for which this funding has been made available by the EU. [9805/24]

Revenue Commissioners

Catherine Murphy

169. Deputy Catherine Murphy asked the Minister for Finance the number of controlled drug operations carried out by the Revenue Commissioners at Weston Airport in 2004; the names of the operations; and the start and end date of each operation, in tabular form. [9853/24]

Motor Fuels

Aindrias Moynihan

27. Deputy Aindrias Moynihan asked the Minister for Finance if consideration has been given to reviewing the decision to end the motor fuel subsidy at the end of March 2024; and if he will make a statement on the matter. [9444/24]

Prize Bonds

Bernard Durkan

28. Deputy Bernard J. Durkan asked the Minister for Finance the total value of funds invested in prize bonds in each year from 2014 to date; the total value of prizes won in the same period; the total value of prizes won from 2014 to date expressed as a percentage of the total funds invested in prize bonds; how this percentage compares to interest rates on savings during the same period; and if he will make a statement on the matter. [9464/24]

Tax Yield

Alan Kelly

29. Deputy Alan Kelly asked the Minister for Finance the cost of abolishing stamp duty on first time buyers of homes of less than €385,000. [9532/24]

Vehicle Registration Tax

Alan Kelly

30. Deputy Alan Kelly asked the Minister for Finance the amount of revenue that would be generated if the late registration fee of 0.1% was increased to 0.45% for each day over 30 days for which vehicles remain unregistered for VRT based on 2023 figures. [9533/24]

State Bodies

Robert Troy

31. Deputy Robert Troy asked the Minister for Finance if he will confirm if the internal review process within the office of the Financial Services and Pensions Ombudsman relates to decisions made by the Ombudsman or to the service levels provided by the Ombudsman; and if he will make a statement on the matter. [9585/24]

Revenue Commissioners

Brendan Griffin

32. Deputy Brendan Griffin asked the Minister for Finance if he believes the Revenue Commissioners should accept some liability for the litany of bogus self-employment cases at RTÉ, given the knowledge of the prolonged practice by the Revenue Commissioners; if the Revenue Commissioners' role in handling the issue of bogus self-employment will be independently investigated, given the apparent scale and complexity of the matter; and if he will make a statement on the matter. [9671/24]

Tax Code

Pearse Doherty

33. Deputy Pearse Doherty asked the Minister for Finance when the requirement to pay VAT on all new cars bought in the North, and the extra VAT charge that applies if a vehicle was not properly imported from Britain to the North, took effect; the requirements that were in place prior to these requirements taking effect; the length of time required for a car to be in private ownership in the North where it is bought in the North for it not to be subject to VAT. [9722/24]

Tax Code

Eoin Ó Broin

135. Deputy Eoin Ó Broin asked the Minister for Finance the policy rationale within his Department’s cost-rental policies for corporation tax to be charged on LDA cost rents but not AHB cost rents. [8699/24]

Insurance Coverage

Brendan Smith

136. Deputy Brendan Smith asked the Minister for Finance if vehicles registered and insured in other countries have full insurance cover in this jurisdiction; the countries, if any, with which Ireland has mutual recognition of motor vehicle insurance cover; and if he will make a statement on the matter. [8786/24]

Student Accommodation

Mairéad Farrell

137. Deputy Mairéad Farrell asked the Minister for Finance further to Parliamentary Questions Nos. 104 of 7 February and 220 of 20 February 2024, if he will identify those Irish-registered companies involved directly or indirectly in purpose-built student accommodation, for which the ISIF or a subsidiary thereof holds an equity stake; and if he will make a statement on the matter. [9334/24]

Tax Reliefs

Eoin Ó Broin

138. Deputy Eoin Ó Broin asked the Minister for Finance his views on whether renewable electricity generated outside the State, and which was transmitted by means of a guarantee of origin certificate through the fuel mix disclosure process separate from the flow of electricity, is eligible for relief from the electricity tax. [8626/24]

Tax Reliefs

Kathleen Funchion

139. Deputy Kathleen Funchion asked the Minister for Finance if he will reconsider the proposed end to the motor fuel subsidy on 31 March 2024, as planned (details supplied); and if he will make a statement on the matter. [8675/24]

Climate Action Plan

Neasa Hourigan

140. Deputy Neasa Hourigan asked the Minister for Finance the engagement his Department has had with Government colleagues regarding the Climate Action and Biodiversity (Mandates of Certain Organisations) Bill 2023; and if he will make a statement on the matter. [8730/24]

Business Supports

Paul Kehoe

141. Deputy Paul Kehoe asked the Minister for Finance if consideration will be given to reopening the SBCI loans (details supplied), as well as the current funding that can be applied for; and if he will make a statement on the matter. [8816/24]

Tax Rebates

John McGuinness

142. Deputy John McGuinness asked the Minister for Finance if an application for a refund of VAT relative to the purchase of a milk tank under TAMS 2, which was rejected by the Revenue Commissioners, will be examined again and paid in full to a person (details supplied); and if he will make a statement on the matter. [8832/24]

Primary Medical Certificates

Darren O'Rourke

143. Deputy Darren O'Rourke asked the Minister for Finance the backlog in the appeals process for the primary medical certificate (details supplied) in 2020, 2021, 2022, 2023 and to date in 2024, broken down by county, in tabular form; and if he will make a statement on the matter. [8836/24]

Tax Collection

Mairéad Farrell

144. Deputy Mairéad Farrell asked the Minister for Finance the number of contracts for service workers in RTÉ that have had tax deduced at source through PAYE by the Revenue Commissioners since 1980; and if he will make a statement on the matter. [8837/24]

Tax Collection

Mairéad Farrell

145. Deputy Mairéad Farrell asked the Minister for Finance the validation process used by the Revenue Commissioners to validate written RTÉ contracts for employment; and if he will make a statement on the matter. [8838/24]

State Bodies

Paul Donnelly

146. Deputy Paul Donnelly asked the Minister for Finance the number of WTE vacancies, by job title, in the Financial Services and Pensions Ombudsman as of 20 February 2024; the estimated full-year cost of filling each of those vacancies; and when each vacancy will be filled, in tabular form. [8866/24]

Departmental Meetings

Paul Donnelly

147. Deputy Paul Donnelly asked the Minister for Finance when he last spoke formally with the UK Chancellor of the Exchequer. [8867/24]

Revenue Commissioners

Paul Donnelly

148. Deputy Paul Donnelly asked the Minister for Finance if funding will be made available in 2024 to purchase three additional mobile baggage scanner vans for the Revenue Commissioners; and if he will seek EU funding to cover these costs. [8868/24]

Student Accommodation

Mairéad Farrell

149. Deputy Mairéad Farrell asked the Minister for Finance further to Parliamentary Question No. 131 of 17 February 2021, the value of section 50 tax expenditures provided to purpose-built student accommodation in each of the years 2000 to 2010, and 2019 to 2022, in tabular form; and if he will make a statement on the matter. [9070/24]

Tobacco Control Measures

Colm Burke

150. Deputy Colm Burke asked the Minister for Finance the annual increases in the retail price of the most popular price category MPPC for a 20-pack of cigarettes since 2011; the portion of the increase related to taxes; the portion of the increase due to price rises by the tobacco industry, in tabular form; and if he will make a statement on the matter. [9099/24]

Tobacco Control Measures

Colm Burke

151. Deputy Colm Burke asked the Minister for Finance the estimated revenue that would be raised annually if tobacco taxation were to be increased annually on a pro-rata basis so that all packs of 20 cigarettes cost at least €20 by 2025; and the estimated revenue that would be raised annually if an equivalent annual tobacco tax on roll-your-own cigarettes was introduced; and if he will make a statement on the matter. [9100/24]

Illicit Trade

Colm Burke

152. Deputy Colm Burke asked the Minister for Finance the number of persons successfully prosecuted for tobacco and-or cigarette smuggling in 2022, 2023 and for the year to date in 2024, in tabular form; and if he will make a statement on the matter. [9101/24]

Illicit Trade

Colm Burke

153. Deputy Colm Burke asked the Minister for Finance the resources he is currently allocating to the Revenue Commissioners and the new or improved enforcement actions that are being taken to combat illicit tobacco smuggling; and if he will make a statement on the matter. [9102/24]

Tax Reliefs

Violet-Anne Wynne

154. Deputy Violet-Anne Wynne asked the Minister for Finance if he will clarify a point of policy (details supplied); and if he will make a statement on the matter. [9118/24]

Tax Credits

Louise O'Reilly

155. Deputy Louise O'Reilly asked the Minister for Finance his views on the inclusion of expenditure incurred on research and development activities undertaken in the green technology space for the research and development tax credit. [9272/24]

Revenue Commissioners

Richard Bruton

156. Deputy Richard Bruton asked the Minister for Finance the process through which the Revenue Commissioners estimate tax that may have been overpaid by PAYE workers (details supplied); and, in particular, whether this is based on an assumption about tax allowable expenses claimed by these individuals, or by applying some inference about these taxpayers from the claims made by others. [9280/24]

Revenue Commissioners

Cian O'Callaghan

157. Deputy Cian O'Callaghan asked the Minister for Finance the method the Revenue Commissioners use for calculating yearly interest rates on local property tax; the reason behind fluctuating rates; if the Revenue Commissioners are required to inform homeowners of increasing or decreasing interest rates each year; the way for homeowners to challenge increased interest rates; and if he will make a statement on the matter. [9326/24]

Financial Services

Catherine Murphy

158. Deputy Catherine Murphy asked the Minister for Finance if he has engaged with the Central Bank and-or the Revenue Commissioners in respect of online tax agents acting on behalf of PAYE customers; if he will clarify the regulations tax agents must comply with; and if his attention has been drawn to tax agents taking excessive fees in respect of their acting role. [9348/24]

Tax Data

Michael Moynihan

159. Deputy Michael Moynihan asked the Minister for Finance the number of home buyers in each county who have availed of the help-to-buy scheme since July 2020, by county, in tabular form; and if he will make a statement on the matter. [9349/24]

Tax Credits

Michael Moynihan

160. Deputy Michael Moynihan asked the Minister for Finance the number of taxpayers currently claiming the rent tax credit, by county, in tabular form. [9350/24]

Data Centres

Cormac Devlin

161. Deputy Cormac Devlin asked the Minister for Finance the location of the data centre or centres used by his Department; the reason it was chosen; the distance it is from his Department’s offices; if he will identify the centres used by each agency under his Department’s aegis; and the distance these data centres are to their offices; and if he will make a statement on the matter. [9386/24]

Vehicle Registration Tax

Noel Grealish

115. Deputy Noel Grealish asked the Minister for Finance the exact procedure for a person wishing to import a car from Australia; the costs associated with importing a car; and if he will make a statement on the matter. [8568/24]

Tax Rebates

John McGuinness

116. Deputy John McGuinness asked the Minister for Finance if he will explain why the Revenue Commissioners have issued tax rebates directly to taxrebate.ie in the names of individuals who clearly had not asked the company to act on their behalf; if the claims aired publicly will be investigated; the number of individuals affected, and value of the rebates issued; and if he will make a statement on the matter. [8435/24]

Tax Exemptions

Niamh Smyth

117. Deputy Niamh Smyth asked the Minister for Finance further to Parliamentary Question No. 1279 of 17 January 2024, if clarity will be provided in the case of a person (details supplied). [8472/24]