Parliamentary questions

Tax Exemptions

Seán Canney

118. Deputy Seán Canney asked the Minister for Finance if persons on invalidity pensions are exempt from DIRT tax on savings; and if he will make a statement on the matter. [8553/24]

Pension Levy

Thomas Gould

119. Deputy Thomas Gould asked the Minister for Finance when the pension levy will be abolished for ESB pensions. [8557/24]

Tax Code

Brendan Griffin

56. Deputy Brendan Griffin asked the Minister for Finance if he will provide clarity on the exemptions from the residential zoned land tax for landowners actively farming their lands (details supplied); and if he will make a statement on the matter. [8176/24]

Financial Instruments

Paul Kehoe

57. Deputy Paul Kehoe asked the Minister for Finance to confirm regulations (details supplied); and if he will make a statement on the matter. [8124/24]

Insurance Coverage

Mark Ward

58. Deputy Mark Ward asked the Minister for Finance what measures the Government is taking to tackle age discrimination amongst travel insurance providers; if individuals under the age of 66 can get health cover for up to 60 days; the reason individuals over the age of 66 only get health cover for up to 31 days when travelling abroad; and if he will make a statement on the matter. [8136/24]

Tax Reliefs

Colm Burke

59. Deputy Colm Burke asked the Minister for Finance if he will give due consideration to restoring the higher rate of tax relief for expenditure on GPs, consultants and prescriptions; and if he will make a statement on the matter. [8200/24]

Insurance Coverage

Alan Farrell

60. Deputy Alan Farrell asked the Minister for Finance the efforts his Department is making to increase the proportion of dog owners who engage with pet insurance providers; and if he will make a statement on the matter. [8209/24]

Insurance Coverage

Alan Farrell

61. Deputy Alan Farrell asked the Minister for Finance the efforts his Department is making to increase competition in the pet insurance sector; and if he will make a statement on the matter. [8210/24]

Tax Rebates

Paul Kehoe

62. Deputy Paul Kehoe asked the Minister for Finance if there is any avenue to reclaim VAT paid on solar panels that were purchased and installed prior to May 2023; and if he will make a statement on the matter. [8224/24]

Primary Medical Certificates

Richard Bruton

63. Deputy Richard Bruton asked the Minister for Finance if he has completed the review of the financial supports for mobility for those with a disability and, in particular, the criteria for a primary medical certificate; and if he will make a statement on the matter. [8237/24]

Tax Avoidance

Pearse Doherty

64. Deputy Pearse Doherty asked the Minister for Finance if he or his Department have received any correspondence from the Revenue Commissioners or any other body regarding section 22 of the Finance Act 2022 and the opportunity it creates for aggressive tax planning; and if he will make a statement on the matter. [8341/24]

Tax Code

Pearse Doherty

65. Deputy Pearse Doherty asked the Minister for Finance to outline the application of relevant contracts tax as it applies to subcontractors from the North which operate in the South; how the charge is deducted and payments refunded; if the Revenue Commissioners apply CIS on behalf of HM Revenue and Customs with respect to subcontractors from the North which operate in the South; and with respect to both, how refunds from the charge are processed and the timeline for which refunds are paid to Northern subcontractors; and if he will make a statement on the matter. [8370/24]

Insurance Coverage

Patricia Ryan

66. Deputy Patricia Ryan asked the Minister for Finance if he will comment on the discrimination present in travel insurance policies vis-à-vis those under 65 years of age and those over 65 years of age where the cover period - 60 days and 31 days, respectively - is dramatically different, and whether such differences are permissible under legislation and constitutionally. [8401/24]

Primary Medical Certificates

Seán Canney

203. Deputy Seán Canney asked the Minister for Finance when the new primary medical certificate criteria will be introduced; and if he will make a statement on the matter. [7417/24]

Primary Medical Certificates

Seán Canney

204. Deputy Seán Canney asked the Minister for Finance if he will facilitate appellants to the primary medical certificate decision by having the medical assessment appeals board disclose their qualifications to enable them sit on the appeals board; and if he will make a statement on the matter. [7418/24]

Primary Medical Certificates

Seán Canney

205. Deputy Seán Canney asked the Minister for Finance if he will facilitate appellants by having the medical assessment appeals board on the primary medical certificate sit in locations around the country to allow easy access for people with a disability; and if he will make a statement on the matter. [7419/24]

Covid-19 Pandemic Supports

Brendan Griffin

206. Deputy Brendan Griffin asked the Minister for Finance the amounts paid by the State to Irish banks in all Covid related supports from March 2020 to date; if a breakdown will be provided [7454/24]

Currency Circulation

Niamh Smyth

207. Deputy Niamh Smyth asked the Minister for Finance his plans to prevent us becoming a cashless society when it comes to taking money in outlets; his views on same; and if he will make a statement on the matter. [7486/24]

National Asset Management Agency

Catherine Murphy

208. Deputy Catherine Murphy asked the Minister for Finance if he will provide a schedule of NAMA owned and or controlled assets that are currently being used by the Department of Children and Youth Affairs. [7494/24]

Housing Schemes

Brendan Griffin

209. Deputy Brendan Griffin asked the Minister for Finance the number of successful claims under the help to-buy scheme per annum per local authority area for each year since its inception; if the number of unsuccessful applications per local authority area will also be provided; and if he will make a statement on the matter. [7543/24]

Financial Services

Pearse Doherty

210. Deputy Pearse Doherty asked the Minister for Finance if he is aware that loan owners (vulture funds) are not subject to the provisions of the Consumer Protection (Regulation of Credit Servicing Firms) Act 2018 where they confer legal title of the loan to the credit servicing firms but retain beneficial ownership; and if he will make a statement on the matter. [7563/24]

Financial Services

Pearse Doherty

211. Deputy Pearse Doherty asked the Minister for Finance if he is aware that loan owners (vulture funds) are not required to be regulated when they maintain beneficial ownership of a loan but have conferred legal title of the loan to the credit servicing firms; and if he will make a statement on the matter. [7564/24]

Financial Services

Pearse Doherty

212. Deputy Pearse Doherty asked the Minister for Finance the number of complaints made against loan owners to the FSPO which were not investigated on the grounds of the conduct occurring prior to January 2019, with respect to complaints in each of the years 2013 to 2023 [7565/24]

Financial Services

Pearse Doherty

213. Deputy Pearse Doherty asked the Minister for Finance the number of complaints made against credit servicing firms to the FSPO which were not investigated on the grounds that the conduct complained of was with respect to “maintenance of control over key decisions” and, as such, the appropriate entity was the loan owner and not the credit servicing firm, with the conduct occurring prior to January 2019, with respect to complaints in each of the years 2013 to 2023. [7566/24]

Financial Services

Pearse Doherty

214. Deputy Pearse Doherty asked the Minister for Finance the number of complaints made against credit servicing firms to the FSPO which were not investigated on the grounds of the conduct occurring prior to 8 July 2015, with respect to complaints in each of the years 2013 to 2023. [7567/24]

Middle East

Ged Nash

215. Deputy Ged Nash asked the Minister for Finance if he will request that ISIF withdraws its investment in firms based in illegal Israeli settlements; if he will provide details of the engagement, if any, he and his officials have had with ISIF; and if he will make a statement on the matter. [7691/24]

Tax Residency

Claire Kerrane

216. Deputy Claire Kerrane asked the Minister for Finance to advise under the bilateral agreement between Ireland and the United States, if a U.S. citizen living in Ireland who is paying taxes in the U.S on a social security disability and Union pension is expected to also pay taxes in Ireland, and therefore pay taxes in both countries; and if he will make a statement on the matter. [7692/24]

Tax Code

Robert Troy

217. Deputy Robert Troy asked the Minister for Finance if he will urgently review the thresholds for capital gains tax; if he agrees that it is unfair to have a different threshold for non-relatives, particularly in the case where it affects the child of a partner or ex-partner; and given the recent High Court case involving a widow's pension payment, if he agrees that this issue needs to be re-examined. [7707/24]

Tax Code

Robert Troy

218. Deputy Robert Troy asked the Minister for Finance if he will review the issue of capital gains tax in a case (details supplied). [7710/24]

Primary Medical Certificates

Verona Murphy

219. Deputy Verona Murphy asked the Minister for Finance if his Department will initiate a full review of the medical criteria for a primary medical certificate as set out by the Department regulations; if he considers it reasonable to broaden the criteria to include single arm or hand amputee applicants to the scheme; and if he will make a statement on the matter. [7757/24]

Student Accommodation

Mairéad Farrell

220. Deputy Mairéad Farrell asked the Minister for Finance further to Parliamentary Question No. 104 of 7 February 2024, the return on investment and internal rate of return for each investment in each year of its existence, compared to the ISIF's annual benchmark, that is, the average cost of Irish Government debt, in tabular form; and if he will make a statement on the matter. [7815/24]

Tax Credits

Catherine Murphy

221. Deputy Catherine Murphy asked the Minister for Finance the estimated full year cost if the blind person tax credit increased to €1,950 for a single person and €3,900 for married couples or civil partners. [7835/24]

Tax Yield

Catherine Murphy

222. Deputy Catherine Murphy asked the Minister for Finance the estimated yield if the local property tax on houses valued between €1.05 million and €1.75 million increased to 0.60% of that portion; and for houses valued at in excess of €1.75 million, were it to be increased to 1% of that portion, based on 2023 figures. [7836/24]

Tax Code

Brendan Griffin

223. Deputy Brendan Griffin asked the Minister for Finance if he will review a matter (details supplied); and if he will make a statement on the matter. [7979/24]

Tax Reliefs

Michael Healy-Rae

224. Deputy Michael Healy-Rae asked the Minister for Finance if he will address a matter (details supplied); and if he will make a statement on the matter. [7981/24]

Tax Rebates

Michael Creed

225. Deputy Michael Creed asked the Minister for Finance when a person in County Cork (details provided) will receive their VAT refund. [8030/24]

Departmental Schemes

Brendan Howlin

179. Deputy Brendan Howlin asked the Minister for Finance when the revised disabled drivers and disabled passengers scheme will be introduced; when the criteria for issuing a primary medical certificate for his scheme will be revised; and if he will make a statement on the matter. [7180/24]

Vehicle Registration Tax

Pearse Doherty

180. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 352 of 17 January 2024, regarding the decision by the Tax Appeal Commissioners that the Revenue Commissioners had been applying the wrong test for normal residence in VRT cases with the Revenue Commissioners confirming that the same test had been applied in similar cases; how many persons have had the wrong test for normal residence applied; how many persons have paid penalties or tax as a result of this wrong test being applied; and if he will make a statement on the matter. [7207/24]

Departmental Schemes

Eoin Ó Broin

181. Deputy Eoin Ó Broin asked the Minister for Finance the current status of the Disabled Drivers Medical Board of Appeal; the number of appeals awaiting assessment; if an indication of a timeframe to clear the backlog of appeals is available; and if he will make a statement on the matter. [7260/24]

Departmental Schemes

Eoin Ó Broin

182. Deputy Eoin Ó Broin asked the Minister for Finance for an update on the provision of a fit-for-purpose vehicle adaptation scheme to replace the disabled drivers and passengers scheme; if a timeframe is available; and if he will make a statement on the matter. [7261/24]

Tax Exemptions

Pearse Doherty

183. Deputy Pearse Doherty asked the Minister for Finance the estimated cost, through tax revenue foregone, of the BIK exemption for employer contributions for PRSAs which was introduced through section 22 of the Finance Act 2022; and if he will make a statement on the matter. [7396/24]

Tax Exemptions

Pearse Doherty

184. Deputy Pearse Doherty asked the Minister for Finance if, with respect to Committee Stage of the Finance Act 2022, with regard to what was then section 18 of the Finance Bill 2018 regarding the removal of benefit-in-kind charge from employer contributions to PRSAs and PEPPs, his views and response regarding queries made by this Deputy that this provision of the legislation would provide an opportunity for aggressive tax planning by proprietary directors; his assessment of whether the then Minister for Finance provided an accurate response with respect to the issue raised; and if he will make a statement on the matter. [7397/24]

Tax Exemptions

Pearse Doherty

185. Deputy Pearse Doherty asked the Minister for Finance the maximum amount, in nominal terms, that a company or proprietary director can fund a single PRSA through an employer contribution in a single year with full tax deductibility; and if he will make a statement on the matter. [7399/24]

Tax Exemptions

Pearse Doherty

186. Deputy Pearse Doherty asked the Minister for Finance if he is satisfied that the recommendation of the Report of the Interdepartmental Pensions Reform and Taxation Group of 2020, that “the differential treatment of the PRSA for funding purposes should be abolished, employer contributions should not be subject to BIK”, was implemented in whole or in part; his views on whether the manner in which this recommendation was partially implemented in Finance Act 2022 by the then Minister for Finance created an opportunity for aggressive tax planning; and if he will make a statement on the matter. [7401/24]

Tax Exemptions

Pearse Doherty

187. Deputy Pearse Doherty asked the Minister for Finance if he or his Department have received any correspondence from the Revenue Commissioners or any other body regarding section 22 of the Finance Act 2022 in relation to the opportunity it creates for aggressive tax planning; and if he will make a statement on the matter. [7402/24]

Tax Exemptions

Pearse Doherty

188. Deputy Pearse Doherty asked the Minister for Finance his views on the appropriateness of a company or proprietary director withdrawing up to €2.15 million from a company in a single year through an employer contribution to a PRSA, and availing of full tax deductibility, including corporation tax relief; and if he will make a statement on the matter. [7404/24]

Tax Code

Michael Healy-Rae

103. Deputy Michael Healy-Rae asked the Minister for Finance to address a query in respect of stamp duty (details supplied); and if he will make a statement on the matter. [7057/24]

Revenue Commissioners

Robert Troy

104. Deputy Robert Troy asked the Minister for Finance if the contact details for customers to contact Revenue by phone can be corrected (details supplied). [6707/24]

Departmental Data

Claire Kerrane

105. Deputy Claire Kerrane asked the Minister for Finance the number of farmers that make use of the income averaging mechanism available for farm income; the number of farmers that are taxed on an annual basis; and if he will make a statement on the matter. [6711/24]

Referendum Campaigns

Carol Nolan

106. Deputy Carol Nolan asked the Minister for Finance the measures he is taking to ensure that organisations, including State bodies under the aegis of his Department as well as non-governmental organisations and charities that are in receipt of funding from his Department, do not use any portion of such funding to campaign or promote a position in favour or against any outcome of the forthcoming referenda on Articles 41.1.1, 41.2.1 and 41.2.2 of the Constitution, thereby breaching the McKenna principles; and if he will make a statement on the matter. [6760/24]