Parliamentary questions

Tax Rebates

Fergus O'Dowd

114. Deputy Fergus O'Dowd asked the Minister for Finance the ways that he is making processes easier for coeliacs to claim tax rebates, with particular consideration to the increasing cost of gluten-free foods which is hitting those on marginal incomes hardest; and if he will make a statement on the matter. [4445/24]

Renewable Energy Generation

Seán Canney

115. Deputy Seán Canney asked the Minister for Finance if he will confirm that householders who install solar panels on their home will not be liable for any tax for the green electricity fed to the grid from the solar panels; and if he will make a statement on the matter. [2961/24]

Tax Exemptions

Louise O'Reilly

116. Deputy Louise O'Reilly asked the Minister for Finance his views on the small benefit exemption; in particular the restriction by which only the first two benefits qualify for the exemption, regardless of their combined value falling beneath the threshold of €1,000; and if he will make a statement on the matter. [4608/24]

Tax Reliefs

Aindrias Moynihan

117. Deputy Aindrias Moynihan asked the Minister for Finance the rationale for the delayed opening by the Revenue Commissioners of application for taxpayers to avail of the mortgage interest relief; and if he will make a statement on the matter. [4536/24]

Tax Code

James Lawless

118. Deputy James Lawless asked the Minister for Finance how the income tax treatment of employees with salaries of €100,000 in Ireland compares with other EU countries; and if he will make a statement on the matter. [4276/24]

Data Centres

Richard Boyd Barrett

119. Deputy Richard Boyd Barrett asked the Minister for Finance if he will consider introducing a specific tax on data centres given their high impact on our energy and resource infrastructure. [4571/24]

Financial Services

Pearse Doherty

120. Deputy Pearse Doherty asked the Minister for Finance if he and his Department are considering measures to tackle financial fraud and scams; to outline policy considerations in this area; and if he will make a statement on the matter. [4620/24]

Tax Credits

Niamh Smyth

121. Deputy Niamh Smyth asked the Minister for Finance the number of eligible claims currently being made for the rent tax credit made in counties Cavan, Monaghan, Donegal, Sligo, Leitrim, Roscommon, Mayo and Galway, respectively; and if he will make a statement on the matter. [4280/24]

Tax Code

Cathal Crowe

122. Deputy Cathal Crowe asked the Minister for Finance if he will urgently consider making a revision to the flat rate of VAT, applicable to farmers, so that rebates can be provided on certain farm infrastructural investments; and if he will make a statement on the matter. [4246/24]

Insurance Industry

James O'Connor

123. Deputy James O'Connor asked the Minister for Finance if he will investigate the many shortfalls of the insurance sector which has left both homes and businesses in the east Cork area making up the costs of damage following Storm Babet in October 2023; if he will consult the insurance sector on how to improve access for the public to get insurance quotes; and if he will make a statement on the matter. [4567/24]

EU Meetings

Alan Farrell

124. Deputy Alan Farrell asked the Minister for Finance to provide an update on his engagements at the most recent ECOFIN meeting; and if he will make a statement on the matter. [4006/24]

Film Industry

Richard Boyd Barrett

125. Deputy Richard Boyd Barrett asked the Minister for Finance the penalties he is considering on film production companies found to be in breach of their requirement and obligation for receiving section 481 film tax credit funding, given the recent Workplace Relations Commission rulings against a company (details supplied) for its failure to uphold the employment rights and blacklisting of 38 film crew; if he intends to undertake an investigation into whether the practices at play in these cases are widespread in the film industry; and if he will make a statement on the matter. [4573/24]

Tax Exemptions

Pearse Doherty

126. Deputy Pearse Doherty asked the Minister for Finance his views on the small benefit exemption and, in particular the restriction by which only the first two benefits qualify for the exemption, regardless of their combined value falling beneath the threshold of €1,000; and if he will make a statement on the matter. [4618/24]

Fiscal Policy

Jennifer Murnane O'Connor

127. Deputy Jennifer Murnane O'Connor asked the Minister for Finance the action he is taking to ensure that there will be widespread nationwide availability of ATMs; and if he will make a statement on the matter. [4250/24]

Business Supports

Martin Browne

128. Deputy Martin Browne asked the Minister for Finance if his Department is considering measures to support businesses with the increased cost of doing business through the taxation system; and if he will make a statement on the matter. [4609/24]

Tax Code

Pearse Doherty

129. Deputy Pearse Doherty asked the Minister for Finance if he will consider increasing the rate and reducing the threshold at which the 10% stamp duty with respect to the purchase of certain residential property applies; and if he will make a statement on the matter. [4619/24]

State Bodies

Rose Conway-Walsh

130. Deputy Rose Conway-Walsh asked the Minister for Finance to outline his reasoning for substantially reducing the remuneration for the Chair of the Irish Fiscal Advisory Council; and if he will make a statement on the matter. [4594/24]

Economic Growth

Bernard Durkan

131. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which positive conclusions can be drawn from this country’s economic performance when considered alongside other EU zone countries and all other European countries; if the methodology for the measurement of the economy here continues to be robust and accurate; and if he will make a statement on the matter. [4546/24]

Insurance Industry

Ruairí Ó Murchú

132. Deputy Ruairí Ó Murchú asked the Minister for Finance to provide an update on the work of the Office for the Promotion of Competition in the Insurance Market, particularly in relation to reducing the cost of public liability insurance; and if he will make a statement on the matter. [4576/24]

Housing Schemes

Alan Dillon

133. Deputy Alan Dillon asked the Minister for Finance the number of applicants for the help-to-buy scheme in County Mayo in 2023; and if he will make a statement on the matter. [4494/24]

Fiscal Policy

James Lawless

134. Deputy James Lawless asked the Minister for Finance for an update on the National Payments Strategy; and if he will make a statement on the matter. [4277/24]

Fiscal Policy

Cormac Devlin

135. Deputy Cormac Devlin asked the Minister for Finance if he will be extending the powers of the Central Bank in relation to the regulation of ATMs especially in relation to matters such as reporting, service standards, and denomination stocking; and if he will make a statement on the matter. [4267/24]

Tax Credits

Jennifer Murnane O'Connor

136. Deputy Jennifer Murnane O'Connor asked the Minister for Finance the number of eligible claims currently being made for the rent tax credit made in counties Carlow, Kilkenny, Wexford, Wicklow, and Kildare, respectively; and if he will make a statement on the matter. [4249/24]

Tax Code

Aindrias Moynihan

137. Deputy Aindrias Moynihan asked the Minister for Finance for a review of tax treatment of increase for qualified adult, that the payment is treated as a separate source of income for the qualified adult in order they can avail of the PAYE employee tax credit and that the extended rate band can be made available to that dependant if jointly assessed; and if he will make a statement on the matter. [4537/24]

Fiscal Policy

Colm Burke

138. Deputy Colm Burke asked the Minister for Finance the work he and his Department are doing to support people in the continued usage of ATMs and cash; and if he will make a statement on the matter. [4549/24]

Tax Rebates

Paul Kehoe

139. Deputy Paul Kehoe asked the Minister for Finance if a VAT refund on aids and appliances for persons with a disability can be considered for works (details supplied); and if he will make a statement on the matter. [3002/24]

Tax Code

Joe Flaherty

140. Deputy Joe Flaherty asked the Minister for Finance if he will be introducing new measures for the warehousing of tax debt; and if he will make a statement on the matter. [4443/24]

Tax Code

Pádraig O'Sullivan

141. Deputy Pádraig O'Sullivan asked the Minister for Finance if he plans to address the difficulties that businesses are facing with regards to warehouse debt; and if he will make a statement on the matter. [4589/24]

Primary Medical Certificates

Catherine Connolly

142. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 91 of 23 November 2023, for an update on the Disabled Drivers Medical Board of Appeal; to clarify if appeal hearings have recommenced to-date, and if not, the timeline for same; the number of people currently on the appeal hearing list; the expected timeline for the clearing of the backlog of appeals; and if he will make a statement on the matter. [4382/24]

Tax Code

Pearse Doherty

143. Deputy Pearse Doherty asked the Minister for Finance if he is aware of Revenue no longer accepting certain items of expenditure for the construction, extension, alteration or reconstruction of farm buildings or structures with respect to VAT refunds for unregistered farmers; if he has engaged with Revenue on this issue; and if he will make a statement on the matter. [4621/24]

Inflation Rate

Bernard Durkan

144. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he and his Department continue to monitor economic progress with a view to ensuring that inflation continues to be curbed and that the reduction in inflation is passed on to the consumer by way of lower prices; and if he will make a statement on the matter. [4547/24]

Tax Code

Richard Boyd Barrett

145. Deputy Richard Boyd Barrett asked the Minister for Finance if he will consider and introduction of a wealth tax, given recent reports by an organisation (details supplied) and the Central Bank on the wealth distribution showing ever growing concentration of wealth in the hands of the very wealthiest households. [4570/24]

European Investment Bank

Darren O'Rourke

146. Deputy Darren O'Rourke asked the Minister for Finance the progress to date to promote opportunities for the European Investment Bank to invest in relevant climate projects in Ireland; if a working group has been established; how many times the working group has met; if will he report on these meetings; and if he will make a statement on the matter. [4483/24]

Tax Code

Brendan Smith

147. Deputy Brendan Smith asked the Minister for Finance if he will ensure that the concerns of farmers in relation to changes to VAT refunds are given urgent and detailed consideration; and if he will make a statement on the matter. [4623/24]

Tax Credits

James O'Connor

148. Deputy James O'Connor asked the Minister for Finance the number of earners in Cork who will benefit from the USC reductions announced in budget 2024; the number of renters in Cork who benefitted from the rent tax scheme in 2023; how many are eligible to claim the same in 2024; and if he will make a statement on the matter. [4568/24]

Tax Code

Fergus O'Dowd

149. Deputy Fergus O'Dowd asked the Minister for Finance if he is considering any further easing of VAT rates for retrofitting or renewable energy works or products for domestic purposes, to assist homeowners in reducing reliance on energy providers in what is a crippling energy crisis; and if he will make a statement on the matter. [4444/24]

Fiscal Policy

Niamh Smyth

150. Deputy Niamh Smyth asked the Minister for Finance the regional criteria he intends to put in place for ATM provision; and if he will make a statement on the matter. [4281/24]

Fiscal Policy

Ruairí Ó Murchú

151. Deputy Ruairí Ó Murchú asked the Minister for Finance to provide an update on the work being done to ensure that cash cannot be refused in retail and other premises; and if he will make a statement on the matter. [4577/24]

Insurance Coverage

David Stanton

152. Deputy David Stanton asked the Minister for Finance to outline the situation with respect to community groups and festival committees acquiring insurance for the staging of local community events; if he is satisfied with the work of the Office to Promote Competition in the Insurance Market to make insurance available for such events; and if he will make a statement on the matter. [4598/24]

Tax Collection

Thomas Gould

153. Deputy Thomas Gould asked the Minister for Finance the number of homes for which the increased stamp duty for bulk buys has been paid in Cork. [4604/24]

Tax Credits

Willie O'Dea

155. Deputy Willie O'Dea asked the Minister for Finance the number of eligible claims currently being made for the rent tax credit made in counties Limerick, Clare, Tipperary, Waterford, Cork and Kerry, respectively; and if he will make a statement on the matter. [4253/24]

Fiscal Policy

Barry Cowen

157. Deputy Barry Cowen asked the Minister for Finance the action he proposes to take to ensure that consumers retain access to cash; and if he will make a statement on the matter. [4256/24]

Primary Medical Certificates

Pauline Tully

158. Deputy Pauline Tully asked the Minister for Finance to detail the number of persons who are currently on the waiting list for the Disabled Drivers Medical Board of Appeal; and if he will make a statement on the matter. [4543/24]

Tax Credits

Barry Cowen

159. Deputy Barry Cowen asked the Minister for Finance the number of eligible claims currently being made for the rent tax credit made in counties Offaly, Laois, Westmeath, Longford, Meath and Louth and Kildare, respectively; and if he will make a statement on the matter. [4255/24]

Departmental Funding

Pauline Tully

211. Deputy Pauline Tully asked the Minister for Finance the full gamut of grants, discounts, waivers or any other supports that exist for an amputee, above the knee, who hopes to return to driving for personal needs; if he or his office can provide any other useful advice for this intending disabled driver; and if he will make a statement on the matter. [4749/24]

Insurance Industry

Matt Shanahan

212. Deputy Matt Shanahan asked the Minister for Finance the expected date for the publication of the Central Bank NCID (National Claims Information Database) Employers' Liability, Public Liability and Commercial Property Insurance Report 2022 in view of the delay in publication; and if he will make a statement on the matter. [4772/24]

Legislative Programme

Rose Conway-Walsh

213. Deputy Rose Conway-Walsh asked the Minister for Finance if he will provide an update on the legislative programme. [3495/24]

Tax Code

Violet-Anne Wynne

214. Deputy Violet-Anne Wynne asked the Minister for Finance if he will explain the reason hairdressers fall under the VAT rate for the hospitality sector; and if he will make a statement on the matter. [53600/23]

Insurance Industry

Johnny Guirke

215. Deputy Johnny Guirke asked the Minister for Finance if he can outline in detail the external review process of Insurance Ireland's Code of Practice due to take place in January 2025; and if he will make a statement on the matter. [4723/24]

Tax Collection

Cian O'Callaghan

216. Deputy Cian O'Callaghan asked the Minister for Finance if he will provide a breakdown of the dwellings purchased where the 10% stamp duty was paid, broken down into housing schemes, apartments and individual homes, in tabular form; and if he will make a statement on the matter. [4756/24]