Parliamentary questions

Tax Rebates

Michael Creed

165. Deputy Michael Creed asked the Minister for Finance when a person in County Cork (details supplied) will receive their VAT refund. [5934/24]

Financial Services

Pearse Doherty

166. Deputy Pearse Doherty asked the Minister for Finance the total number of complaints made with regard to the operation and services provided by the Financial Services and Pensions Ombudsman in 2019, 2020, 2021, 2022 and 2023, respectively; and if he will consider the value of introducing an independent assessor in order to independently assess complaints and make recommendations to the FSPO and the Minister; and if he will make a statement on the matter. [6013/24]

Financial Services

Pearse Doherty

167. Deputy Pearse Doherty asked the Minister for Finance if he will clarify the jurisdiction of the FSPO with respect to complaints made regarding entities that were not regulated by the Central Bank prior to a particular date, where the complaint concerns a time prior to that date; and if legislative provisions are possible to address this. [6019/24]

Financial Services

Pearse Doherty

168. Deputy Pearse Doherty asked the Minister for Finance the number of complaints (case) handlers operating in the Financial Services and Pension Ombudsman in each of the years 2019, 2020, 2021, 2022 and 2023, respectively; the number of current vacancies for the role of complaint (case) handler at present; and if he will make a statement on the matter. [6020/24]

Financial Services

Pearse Doherty

169. Deputy Pearse Doherty asked the Minister for Finance the number of complaints submitted to the Financial Services and Pensions Ombudsman which are yet to be allocated to a complaint handler, disaggregated by the number of weeks since they were first submitted; the number of complaints submitted to the Financial Services and Pensions Ombudsman which are yet to have a preliminary decision issued disaggregated, by the number of weeks since they were first submitted; the number of complaints submitted to the Financial Services and Pensions Ombudsman which are yet to have a final decision issued disaggregated by the number of weeks since they were first submitted; and if he will make a statement on the matter. [6021/24]

Tax Code

Matt Shanahan

98. Deputy Matt Shanahan asked the Minister for Finance if he has any plans to further expand the inheritance thresholds in the next budget, particularly where it relates to the estates of single individuals; if he would acknowledge that single people with no children are at a particular disadvantage while estate planning given that their estate will likely be gifted to those in the ‘stranger in blood’ bracket, and therefore a large portion of their estate will be eroded by Inheritance tax; and if he will make a statement on the matter. [4966/24]

Tax Code

Claire Kerrane

99. Deputy Claire Kerrane asked the Minister for Finance if ACRES payments, both under the general and co-operation projects, are subject to income tax and USC; his views on same; if he will comment on scenarios where an individual receiving two ACRES payments in 2024 will be subject to a greater level of taxation than would otherwise have been the case had ACRES payments been paid in 2023 and 2024, as previously announced, and, as a consequence, will receive a lower level of after-tax support under ACRES; if he is considering action to address this; and if he will make a statement on the matter. [5023/24]

Tax Code

Pearse Doherty

100. Deputy Pearse Doherty asked the Minister for Finance if ACRES payments, both under the general and co-operation projects, are subject to income tax and USC, his views on same, if he will comment on scenarios where an individual receiving two ACRES payments in 2024 will be subject to a greater level of taxation than would otherwise have been the case had ACRES payments been paid in 2023 and 2024 as previously announced, and, as a consequence, will receive a lower level of after-tax support under ACRES, if he is considering action to address this; and if he will make a statement on the matter. [5025/24]

Legislative Measures

Matt Carthy

101. Deputy Matt Carthy asked the Minister for Finance further to Parliamentary Question No. 72 of 25 January 2024, if he will report on his engagements with the Minister for Foreign Affairs in relation to the Illegal Israeli Settlements Divestment Bill 2023; and if he will make a statement on the matter. [5049/24]

Tax Code

Cathal Crowe

102. Deputy Cathal Crowe asked the Minister for Finance if he will consider reducing the VAT rate for the tourism and hospitality sectors back down to 9%; and if he will make a statement on the matter. [5068/24]

Banking Sector

Michael Lowry

103. Deputy Michael Lowry asked the Minister for Finance if he has been made aware of issues regarding the issuance of cheque books by Irish banks; if steps are being taken to address the issue; if there is a problem with the supply of cheque books due to issues with the printing companies; if so, the measures being taken to resolve this issue to ensure that customers of Irish banks are not adversely affected; and if he will make a statement on the matter. [5070/24]

Student Accommodation

Mairéad Farrell

104. Deputy Mairéad Farrell asked the Minister for Finance further to Parliamentary Question No. 212 of 30 January 2024, if the initial information requested will be provided in the manner in which it was initially sought, in tabular form with the variables specified therein; and if he will make a statement on the matter. [5232/24]

Official Travel

Peadar Tóibín

105. Deputy Peadar Tóibín asked the Minister for Finance the number of times he embarked on visits to foreign countries on behalf of the State since the formation of the Government; the geographical location of each visit; the number of days he spent abroad on such trips; the dates upon which each trip took place; and the associated travel and accommodation costs which were incurred by his Department in relation to each trip, in tabular form [5241/24]

Revenue Commissioners

Bernard Durkan

106. Deputy Bernard J. Durkan asked the Minister for Finance if it can be clarified as to whether a person (details supplied) received any recent communications from the Revenue Commissioners given he received notification of same but could not find the document on his ROS account; and if he will make a statement on the matter. [5254/24]

Departmental Advertising

Peadar Tóibín

107. Deputy Peadar Tóibín asked the Minister for Finance the amount spent on traditional and online advertising by his Department in each of the past ten years and to date in 2024, in tabular form. [5348/24]

Departmental Contracts

Peadar Tóibín

108. Deputy Peadar Tóibín asked the Minister for Finance if his Department has spent money or sought external assistance with Departmental, Ministerial public relations; if so, the cost; and the name of the agencies, consultants and companies involved in each of the past ten years and to date in 2024, in tabular form. [5366/24]

Departmental Expenditure

Peadar Tóibín

109. Deputy Peadar Tóibín asked the Minister for Finance the amount spent by his Department on legal costs or legal services in each of the past ten years and to date in 2024, in tabular form. [5384/24]

Departmental Expenditure

Peadar Tóibín

110. Deputy Peadar Tóibín asked the Minister for Finance the amount spent by his Department on the procurement of office space and furniture and office IT equipment in each of the past ten years and to date in 2024. [5402/24]

Company Law

Jim O'Callaghan

111. Deputy Jim O'Callaghan asked the Minister for Finance if his Department intends to take steps to ensure that the public will have access to the Central Register of Beneficial Ownership which was recently restricted as a result of a judgment by the Court of Justice of the European Union; and if he will make a statement on the matter. [5432/24]

Tax Reliefs

Frankie Feighan

112. Deputy Frankie Feighan asked the Minister for Finance if he will consider as part of his planning for Budget 2025 re-introducing the tax relief at €2,000 for persons paying tax in the State who have private health insurance and have experienced the dramatic price rises in their premiums in recent months. [5441/24]

Tax Credits

James Lawless

113. Deputy James Lawless asked the Minister for Finance the number of persons that have applied for the renters tax credit (details supplied); the number of individuals who are eligible to apply for this tax credit; the reasons for persons who are not applying for this credit; and if he will make a statement on the matter. [5497/24]

Tax Code

Paul Donnelly

114. Deputy Paul Donnelly asked the Minister for Finance the estimated cost of reducing the VAT rate to 9% for tourism and hospitality sector from 1 March 2024 to 30 November 2024. [5520/24]

Departmental Schemes

Steven Matthews

115. Deputy Steven Matthews asked the Minister for Finance the position regarding the review of the tax debt warehousing scheme; and if he will make a statement on the matter. [5560/24]

Revenue Commissioners

Peter Fitzpatrick

116. Deputy Peter Fitzpatrick asked the Minister for Finance for assistance with a Revenue Commissioners issue (details supplied); and if he will make a statement on the matter. [5564/24]

Alcohol Pricing

John Paul Phelan

117. Deputy John Paul Phelan asked the Minister for Finance the expected impact on Exchequer revenues of a reduction in VAT on zero alcohol beers from 23% to 13.5%; the expected impact of such a change on consumption; and if he will make a statement on the matter. [5631/24]

Tax Credits

Gary Gannon

118. Deputy Gary Gannon asked the Minister for Finance when the rent tax credit of €750 will be paid out to those who have listed the tax credit on their Revenue Commissioner's account on or before 1 January; and the length of time a person will have to wait to receive their payment if they were to list their rent tax credit now or on any given day. [5724/24]

Tax Credits

Seán Haughey

88. Deputy Seán Haughey asked the Minister for Finance the number of eligible claims currently being made for the rent tax credit in Dublin; and if he will make a statement on the matter. [4251/24]

Tax Code

Jackie Cahill

91. Deputy Jackie Cahill asked the Minister for Finance how the income tax treatment of low paid workers in Ireland compares with other EU countries; and if he will make a statement on the matter. [4264/24]

Tax Yield

Colm Burke

92. Deputy Colm Burke asked the Minister for Finance the amount received in income tax receipts in 2023; the total number of people paying income tax; and if he will make a statement on the matter. [4548/24]

Tax Yield

Peadar Tóibín

93. Deputy Peadar Tóibín asked the Minister for Finance the total amount taken in by the Government on tax on electricity and tax on fuel, including petrol, diesel, home heating oil and so on, in each of the past ten years. [4169/24]

Tax Code

Michael Moynihan

94. Deputy Michael Moynihan asked the Minister for Finance the plans he has to review the VAT treatment of farmers; and if he will make a statement on the matter. [4278/24]

Climate Change Policy

Alan Farrell

95. Deputy Alan Farrell asked the Minister for Finance to provide an update on his Department’s efforts to support climate action projects; and if he will make a statement on the matter. [4005/24]

Economic Policy

Jackie Cahill

96. Deputy Jackie Cahill asked the Minister for Finance the action he proposes to take to protect the role of cash in our society and economy in the future; and if he will make a statement on the matter. [4265/24]

Tax Code

Violet-Anne Wynne

97. Deputy Violet-Anne Wynne asked the Minister for Finance if he will comment on the decision to remove the 9% VAT rate for tourism and hospitality; and if he will make a statement on the matter. [53599/23]

Tax Code

Richard Boyd Barrett

98. Deputy Richard Boyd Barrett asked the Minister for Finance if he will consider introducing a digital tax on digital and social media companies, as an alternative method of funding public service broadband to replace the regressive and widely discredited TV licence model; and if he will make a statement on the matter. [4569/24]

Fiscal Policy

Darren O'Rourke

99. Deputy Darren O'Rourke asked the Minister for Finance about the actions outlined in Ireland’s Sustainable Finance Roadmap; the progress to date to implement same; what engagement has been carried out at EU and international levels by him and his Department as outlined in the 2023 climate action plan; and if he will make a statement on the matter. [4482/24]

Insurance Industry

David Stanton

100. Deputy David Stanton asked the Minister for Finance to outline the efforts being made by his Department to engage with insurance providers on the cost of motor insurance premiums; the insights provided by the National Claims Information Database Report on Private Motor Insurance published in December 2023; and if he will make a statement on the matter. [4591/24]

Fiscal Policy

Michael Moynihan

101. Deputy Michael Moynihan asked the Minister for Finance what engagement he has had with the Central Bank and key players in the cash system in order to establish what the appropriate levels of access to cash are to ensure that any further evolution of the cash infrastructure will be managed in a fair, orderly, transparent and equitable manner for all stakeholders; and if he will make a statement on the matter. [4279/24]

Tax Code

Brendan Smith

102. Deputy Brendan Smith asked the Minister for Finance if it is proposed to amend the VAT refund regulations as applicable to farmers to ensure the continuation of the system that existed up to recently; and if he will make a statement on the matter. [4624/24]

Defective Building Materials

Rose Conway-Walsh

103. Deputy Rose Conway-Walsh asked the Minister for Finance for an update on his engagement with the Banking and Payments Federation and the Department of Finance with respect to the defective concrete blocks redress scheme; and if he will make a statement on the matter. [4595/24]

State Bodies

Pearse Doherty

104. Deputy Pearse Doherty asked the Minister for Finance his response to the recent letter from the Chairperson of the Irish Fiscal Advisory Council with respect to a proposal to reduce the rate of pay associated with the chairperson role; if he has concerns that such a proposal risks diminishing the role and capacity of the council; and if he will make a statement on the matter. [4622/24]

Tax Code

Cormac Devlin

105. Deputy Cormac Devlin asked the Minister for Finance if he will expand on his comments in Davos that the imposition of a 3% tax on incomes over €140,000 could jeopardise foreign direct investment, resulting in fewer jobs; and if he will make a statement on the matter. [4266/24]

Tax Code

Alan Dillon

106. Deputy Alan Dillon asked the Minister for Finance if he will consider reducing the 13.5% VAT rate for restaurants and hospitality; and if he will make a statement on the matter. [4493/24]

Banking Sector

Seán Haughey

107. Deputy Seán Haughey asked the Minister for Finance the action he is taking to ensure that future banking changes are managed in a controlled, fair and transparent manner for consumers; and if he will make a statement on the matter. [4252/24]

Tax Yield

Pádraig O'Sullivan

108. Deputy Pádraig O'Sullivan asked the Minister for Finance if the proceeds of the vacant homes tax and residential zoned land tax will be returned to the relevant local authority where it was raised; and if he will make a statement on the matter. [4590/24]

Banking Sector

Martin Browne

109. Deputy Martin Browne asked the Minister for Finance the number of mortgage holders who have switched their mortgage from vulture funds to the mainstream mortgage market since 6 September 2023; and as a consequence, his assessment of the effectiveness of the switching eligibility criteria announced by the banking sector on that date; and if he will make a statement on the matter. [4610/24]

Housing Schemes

Catherine Connolly

110. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 82 of 23 November 2023, his plans for the phasing out of the help-to-buy scheme; his plans in the interim to increase the minimum mortgage LTV to 80%, as recommended in a report (details supplied), and the timeline for same; and if he will make a statement on the matter. [4282/24]

Banking Sector

Willie O'Dea

111. Deputy Willie O'Dea asked the Minister for Finance the action he proposes to take to ensure there is a safety net for consumers in the event of electronic banking or the payments infrastructure being impacted by outages or cyberattacks; and if he will make a statement on the matter. [4254/24]

Financial Services

Robert Troy

112. Deputy Robert Troy asked the Minister for Finance if he will review the powers of the Financial Services Ombudsman with regard to protecting customers against unfair practices by financial institutions. [4606/24]

Tax Reliefs

Joe Flaherty

113. Deputy Joe Flaherty asked the Minister for Finance if he will review the tax incentives for the SME sector; and if he will make a statement on the matter. [4442/24]