Parliamentary questions

Tax Exemptions

Thomas Pringle

209. Deputy Thomas Pringle asked the Minister for Finance whether he would consider implementing plans to remove VAT on factor 50 sun cream in order to encourage people to use it, in the context of the growth in skin cancer in the country and the important preventative role it can play; and if he will make a statement on the matter. [22441/24]

Tax Exemptions

Catherine Connolly

210. Deputy Catherine Connolly asked the Minister for Finance his plans to remove sun cream factor 50 from VAT, in order to encourage people to use it in the context of the growth in skin cancer in the country and the important preventative role sun cream can play; and if he will make a statement on the matter. [22445/24]

Tax Exemptions

Niall Collins

211. Deputy Niall Collins asked the Minister for Finance if he will consider a reduction in VAT on safety clothing (details supplied); and if he will make a statement on the matter. [22481/24]

Tax Credits

Pearse Doherty

212. Deputy Pearse Doherty asked the Minister for Finance the number of applications for the mortgage interest tax credit that were rejected on the grounds that an applicant does not have a sufficient income tax liability. [22485/24]

Tax Credits

Pearse Doherty

213. Deputy Pearse Doherty asked the Minister for Finance the number of applications for the mortgage interest tax credit that were rejected on the grounds that an applicant does not have a sufficient income tax liability despite their mortgage interest costs being higher in 2023 compared with 2022. [22486/24]

Tax Credits

Pearse Doherty

214. Deputy Pearse Doherty asked the Minister for Finance the number of applications for the mortgage interest tax credit that were unable to receive the full 20% relief under the credit on the grounds that an applicant does not have a sufficient income tax liability despite their mortgage interest costs being higher in 2023 compared with 2022. [22487/24]

Tax Credits

Pearse Doherty

215. Deputy Pearse Doherty asked the Minister for Finance the number of successful claims to date under the mortgage interest tax credit relief. [22488/24]

Tax Credits

Pearse Doherty

216. Deputy Pearse Doherty asked the Minister for Finance the value of money disbursed to date under the mortgage interest tax credit. [22489/24]

Tax Exemptions

Niall Collins

217. Deputy Niall Collins asked the Minister for Finance if stamp duty exemptions can be granted to those who start farming at 35 years of age, if working full time; if conditions (details supplied) will suffice for an exemption and other reliefs; and if he will make a statement on the matter. [22663/24]

EU Directives

Catherine Connolly

218. Deputy Catherine Connolly asked the Minister for Finance the details of his engagement at EU level with regard to revising the EU energy tax directive to require the aviation industry to pay excise duty and carbon tax on jet fuel; and if he will make a statement on the matter. [22674/24]

Primary Medical Certificates

Pauline Tully

219. Deputy Pauline Tully asked the Minister for Finance the number of persons who appealed to the Disabled Drivers Medical Board of Appeal since it was re-established and were successful in overturning the rejection of their initial application; and if he will make a statement on the matter. [22722/24]

Tax Data

Louise O'Reilly

220. Deputy Louise O'Reilly asked the Minister for Finance further to Parliamentary Question No. 237 of 14 April 2024, how many companies had failed to engage with the Revenue Commissioners as of 15 May 2024 under the debt warehousing scheme; the total tax debt owed by this cohort; the breakdown of this information, by division and by NACE economic sector, in tabular form; and if he will make a statement on the matter. [22723/24]

Tax Yield

Rose Conway-Walsh

221. Deputy Rose Conway-Walsh asked the Minister for Finance the total tax revenue as a share of GNI* since 2016; total projected tax revenue as a share of GNI* out to 2027, in tabular form; and if he will make a statement on the matter. [22734/24]

Fiscal Data

Rose Conway-Walsh

222. Deputy Rose Conway-Walsh asked the Minister for Finance the total net debt and general Government debt each year since 2006, in tabular form; and if he will make a statement on the matter. [22735/24]

Financial Services

Carol Nolan

223. Deputy Carol Nolan asked the Minister for Finance if he will outline the legal requirements financial institutions have to follow in terms of direct debit payments; and if he will make a statement on the matter. [22738/24]

National Minimum Wage

Pearse Doherty

224. Deputy Pearse Doherty asked the Minister for Finance if his Department has estimated the increased revenue through income tax, USC and PRSI receipts as a result of planned increases in the minimum wage towards a living wage; if so, to provide estimates; and if he will make a statement on the matter. [22744/24]

Tax Data

Bernard Durkan

225. Deputy Bernard J. Durkan asked the Minister for Finance to indicate the breakdown of phased payment arrangements entered into by the Revenue Commissioners as part of its debt warehousing scheme, by number of years for each industry, in tabular form; and if he will make a statement on the matter. [22807/24]

Public Expenditure Policy

Rose Conway-Walsh

226. Deputy Rose Conway-Walsh asked the Minister for Finance to outline the criteria that must be met in order allow expenditure from the proposed infrastructure, climate and nature fund; and if he will make a statement on the matter. [19843/24]

Tax Reliefs

Michael Ring

227. Deputy Michael Ring asked the Minister for Finance the reason the help-to-buy scheme does not apply to first-time purchasers when buying a second-hand property; if this can be reviewed; if he will consider reviewing the scheme to include second-hand properties; and if he will make a statement on the matter. [22830/24]

Tax Reliefs

Mairéad Farrell

228. Deputy Mairéad Farrell asked the Minister for Finance if he is aware of the situation in relation to the difference in tax treatment of travel and subsistence payments for those working in further education and training (FET) and those working in the secondary education sector (details supplied); the reason for the difference in tax treatment with respect to these payments; and if he will make a statement on the matter. [22845/24]

Primary Medical Certificates

Fergus O'Dowd

229. Deputy Fergus O'Dowd asked the Minister for Finance when he expects the Disabled Drivers Medical Board appeals board to clear the backlog of appellants; the average waiting time for current appellants; and if he will make a statement on the matter. [22863/24]

Tax Data

Duncan Smith

230. Deputy Duncan Smith asked the Minister for Finance to provide an estimate of the Exchequer contribution made by the pharmaceutical industry in Ireland, including corporation, payroll taxes and other relevant Exchequer contribution; and if he will make a statement on the matter. [22933/24]

Economic Growth

Bernard Durkan

231. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he remains satisfied that economic progress continues in line with expectations and best practice; and if he will make a statement on the matter. [22981/24]

Tax Code

Bernard Durkan

232. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he continues to be reassured that taxation changes in respect of corporation profits tax are not structured in a way to undermine this economy; and if he will make a statement on the matter. [22982/24]

Foreign Direct Investment

Bernard Durkan

233. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he remains convinced that Ireland continues to be an attractive foreign direct investment location; and if he will make a statement on the matter. [22983/24]

Tax Code

Bernard Durkan

234. Deputy Bernard J. Durkan asked the Minister for Finance the degree to which he remains satisfied that EU competition rules are not set to invade the competency of national governments to retain control of tax policy; and if he will make a statement on the matter. [22984/24]

Tax Reliefs

Bernard Durkan

235. Deputy Bernard J. Durkan asked the Minister for Finance the extent of the different types of tax reliefs available to both PAYE employees and self-employed persons; and if he will make a statement on the matter. [22985/24]

Financial Services

Bernard Durkan

236. Deputy Bernard J. Durkan asked the Minister for Finance if investment funds operating or intending to operate here will be brought under the aegis of the Central Bank; and if he will make a statement on the matter. [22986/24]

Economic Data

Bernard Durkan

237. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he remains satisfied that this economy continues to perform well when considered in the overall European context; and if he will make a statement on the matter. [22987/24]

Inflation Rate

Bernard Durkan

238. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he remains confident that budgetary measures taken here are adequately focused in order to discourage inflation, self-generated or imported; and if he will make a statement on the matter. [22988/24]

Tax Code

Bernard Durkan

239. Deputy Bernard J. Durkan asked the Minister for Finance if he remains satisfied that the taxation system in Ireland is sufficiently broadly based to avoid dependency on any one sector to such an extent that it might become a threat to the economy; and if he will make a statement on the matter. [22989/24]

Enterprise Policy

Bernard Durkan

240. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which working capital continues to be made available to the farming and business sectors, with particular reference to smaller enterprises; and if he will make a statement on the matter. [22990/24]

Gambling Sector

Marc Ó Cathasaigh

148. Deputy Marc Ó Cathasaigh asked the Minister for Finance what sanctions are used for businesses operating a gaming business without a gaming licence (as per Revenue's register of gaming licences); and if he will make a statement on the matter. [22250/24]

Gambling Sector

Marc Ó Cathasaigh

149. Deputy Marc Ó Cathasaigh asked the Minister for Finance how many prosecutions have taken place of gaming establishments operating without a licence (as per the revenue.ie register of gaming licences) since 2019, per year and per county, in tabular form; and if he will make a statement on the matter. [22252/24]

Gambling Sector

Marc Ó Cathasaigh

150. Deputy Marc Ó Cathasaigh asked the Minister for Finance if he is aware there are casinos operating in Waterford without gaming licences in 2024 (as per Revenue's register of gaming licences); and if he will make a statement on the matter. [22253/24]

Gambling Sector

Marc Ó Cathasaigh

151. Deputy Marc Ó Cathasaigh asked the Minister for Finance the details of sanctions taken against casinos or gaming premises operating without an annual or three-month gaming licence (as per the revenue.ie register of gaming licences) since 2019, per county, in tabular form; and if he will make a statement on the matter. [22247/24]

Gambling Sector

Marc Ó Cathasaigh

152. Deputy Marc Ó Cathasaigh asked the Minister for Finance how many gaming and casino businesses are currently operating without a licence in Ireland (as per the revenue.ie register of gaming licences); and if he will make a statement on the matter. [22248/24]

Gambling Sector

Marc Ó Cathasaigh

153. Deputy Marc Ó Cathasaigh asked the Minister for Finance how long gaming and casino businesses are allowed to operate without a licence in Ireland (as per the revenue.ie register of gaming licences) before prosecution; and if he will make a statement on the matter. [22249/24]

Gambling Sector

Marc Ó Cathasaigh

154. Deputy Marc Ó Cathasaigh asked the Minister for Finance the exemptions that are in place for businesses that wish to operate a gaming premises without a gaming licence (as per the revenue.ie register of gaming licences); how any such exemptions are assessed and monitored; and if he will make a statement on the matter. [22251/24]

Gambling Sector

Marc Ó Cathasaigh

155. Deputy Marc Ó Cathasaigh asked the Minister for Finance how many gaming machines are currently licensed for Waterford in 2024; and if he will make a statement on the matter. [22255/24]

Gambling Sector

Marc Ó Cathasaigh

156. Deputy Marc Ó Cathasaigh asked the Minister for Finance how many gaming machines were licensed in Waterford since 2019, per year, in tabular form; and if he will make a statement on the matter. [22256/24]

Gambling Sector

Marc Ó Cathasaigh

157. Deputy Marc Ó Cathasaigh asked the Minister for Finance the amount of revenue generated through gaming machines licence fees in Waterford gaming premises and casinos since 2019, per year, in tabular form; and if he will make a statement on the matter. [22257/24]

Universal Social Charge

Pearse Doherty

158. Deputy Pearse Doherty asked the Minister for Finance the estimated first- and full-year costs of reducing the first rate of USC from 0.5% to 0%, reducing the second rate of USC from 2% to 0% and increasing the threshold to the third rate of USC from €25,760 to €30,000. [22275/24]

Universal Social Charge

Pearse Doherty

159. Deputy Pearse Doherty asked the Minister for Finance the estimated first- and full-year costs of reducing the first rate of USC from 0.5% to 0%, reducing the second rate of USC from 2% to 1% percent and increasing the threshold to the third rate of USC from €25,760 to €27,880; and if he will make a statement on the matter. [22276/24]

Tax Exemptions

Willie O'Dea

160. Deputy Willie O'Dea asked the Minister for Finance if he will give consideration to increasing the annual exemption limits for tax purposes for people over the age of 65 years from €18,000 for a single person and €36,000 for a married couple, in view of the fact these exemptions have now been in place for a number of years; and if he will make a statement on the matter. [22295/24]

Insurance Industry

Pearse Doherty

161. Deputy Pearse Doherty asked the Minister for Finance to outline any consent to settle provisions within insurance law, whereby insurers are required to seek an insured’s approval before settling a third-party claim, in the context of reports that insurers are settling claims for amounts and reasons that are disputed by the insured; and if he will make a statement on the matter. [22299/24]

Insurance Industry

Niamh Smyth

23. Deputy Niamh Smyth asked the Minister for Finance the steps his Department is taking to assist with the increasing price of insurance premiums, despite the fact claims are going down. [22025/24]

Financial Services

Louise O'Reilly

232. Deputy Louise O'Reilly asked the Minister for Finance his views on individual savings account schemes; and if he will make a statement on the matter. [21224/24]

Insurance Coverage

Jennifer Murnane O'Connor

233. Deputy Jennifer Murnane O'Connor asked the Minister for Finance if there are plans for a State-backed thatched cottages insurance provision; and if he will make a statement on the matter. [21345/24]

Tax Code

Darren O'Rourke

234. Deputy Darren O'Rourke asked the Minister for Finance if there are plans to change the way VAT is applied to licenced taxi vehicles that are rented; and if he will make a statement on the matter. [21349/24]

Regulatory Bodies

Jennifer Murnane O'Connor

235. Deputy Jennifer Murnane O'Connor asked the Minister for Finance the number of vacant WTE staff, by job title, in the Financial Services and Pensions Ombudsman as of 7 May 2024; the estimated full-year cost of filling these vacancies; when each of those vacancies will be filled, in tabular form; and if he will make a statement on the matter. [21432/24]

Housing Policy

Rose Conway-Walsh

236. Deputy Rose Conway-Walsh asked the Minister for Finance if the ISIF chose to make commercial investment by lending to approved housing bodies to deliver costs rental accommodation; whether this would be included within the General Government Balance; and if he will make a statement on the matter. [21566/24]

Tax Data

Louise O'Reilly

237. Deputy Louise O'Reilly asked the Minister for Finance how many companies had failed to engage with the Revenue Commissioners as of 1 May 2024 when the debt warehousing scheme ended; the total tax debt owed by this cohort; the breakdown of this information, by division and by NACE economic sector, in tabular form; and if he will make a statement on the matter. [21610/24]

Tax Data

Louise O'Reilly

238. Deputy Louise O'Reilly asked the Minister for Finance the amount of debt still warehoused under the tax debt warehousing scheme; the amount of this debt per division; and if he will make a statement on the matter. [21611/24]

Tax Data

Louise O'Reilly

239. Deputy Louise O'Reilly asked the Minister for Finance the amount of debt still warehoused under the tax debt warehousing scheme; the amount of this debt per NACE economic sector; and if he will make a statement on the matter. [21612/24]

Tax Data

Louise O'Reilly

240. Deputy Louise O'Reilly asked the Minister for Finance the amount of tax revenue lost as a result of a company becoming insolvent, bankrupt, examinership or other, that had tax debt warehoused under the tax debt warehousing scheme; the amount of tax revenue lost, in tabular form; to provide a breakdown, by amount of tax revenue lost per business size and a further breakdown per division; and if he will make a statement on the matter. [21613/24]

Tax Data

Louise O'Reilly

241. Deputy Louise O'Reilly asked the Minister for Finance the amount of tax revenue lost as a result of a company becoming insolvent, bankrupt, examinership or other, that had tax debt warehoused under the tax debt warehousing scheme; the amount of tax revenue lost; to provide a breakdown, by amount of tax revenue lost by NACE sector, in tabular form; and if he will make a statement on the matter. [21614/24]

Employment Rights

Ged Nash

242. Deputy Ged Nash asked the Minister for Finance if any State, semi-State or commercial semi-State agency, under the aegis of their Department, is aware of any cases of bogus self-employment in any bodies under their remit from 2020 to 1 May 2024; if they will outline if there are currently any cases from such agencies or bodies currently before the Scope section of the Department of Social Protection for investigation or determination; if there are any Scope findings and recommendations relating to any agencies or bodies under their remit where Scope has found in favour of the worker, and where it recommended the reclassification of the workers’ employment status to that of direct employee between 2020 and 1 May 2024; if they will provide information on the numbers involved and the names of the individual agencies and bodies in all cases; and if he will make a statement on the matter. [21691/24]

Tax Data

Peadar Tóibín

243. Deputy Peadar Tóibín asked the Minister for Finance the amount of tax collected on green diesel in each of the past ten years and to date in 2024; and if a breakdown on type of tax can be provided, in tabular form. [21719/24]

Tax Exemptions

Jim O'Callaghan

244. Deputy Jim O'Callaghan asked the Minister for Finance if the Government has plans to review the regulations overseeing the process for VAT exemption for technology and specific sports equipment, which have been in place since 1983; and if he will make a statement on the matter. [21728/24]

Primary Medical Certificates

Niall Collins

245. Deputy Niall Collins asked the Minister for Finance if a response will issue to matters raised in correspondence regarding inequality in awarding the primary medical certificate (details supplied); and if he will make a statement on the matter. [21776/24]

Statutory Instruments

Róisín Shortall

246. Deputy Róisín Shortall asked the Minister for Finance if he has responded to a letter from an organisation (details supplied); if in respect of SI 308 of 2023, the European Union (Anti-Money Laundering: Beneficial Ownership of Corporate Entities) (Amendment) Regulations 2023, he will meet this organisation; and if he will make a statement on the matter. [21803/24]

Departmental Advertising

Carol Nolan

247. Deputy Carol Nolan asked the Minister for Finance the total costs incurred by his Department from 2019 to date relating to the placing of advertisements in print media; the names of the print media publications involved, in tabular form; and if he will make a statement on the matter. [21864/24]

Insurance Industry

Steven Matthews

154. Deputy Steven Matthews asked the Minister for Finance the actions he will take to address concerns related to the increased cost of car insurance for the majority of Irish customers; if he plans to meet with companies operating in this sector to raise these concerns; and if he will make a statement on the matter. [21143/24]

Community Development Projects

Mark Ward

155. Deputy Mark Ward asked the Minister for Finance if he can clarify if, in a situation where a local authority has awarded a grant to a community centre for works to be carried out, both the local authority and community centre have to pay the relevant contracts tax for the same work project; if not, who is responsible for paying the relevant contracts tax; and if he will make a statement on the matter. [20993/24]

Tax Code

Paul Kehoe

156. Deputy Paul Kehoe asked the Minister for Finance whether he is giving any consideration to reducing the tax payable on maintenance payments received by divorced partners who have no additional income but are precluded from applying for State benefits due to their gross income from their maintenance payments; and if he will make a statement on the matter. [21031/24]

Fiscal Data

Rose Conway-Walsh

157. Deputy Rose Conway-Walsh asked the Minister for Finance if the HFA lending is included in the general Government balance projections in the stability programme update; what amount is accounted for in each year from 2024 to 2027; and if he will make a statement on the matter. [21084/24]

Fiscal Data

Rose Conway-Walsh

158. Deputy Rose Conway-Walsh asked the Minister for Finance if Housing Finance Agency lending is included in the general Government balance projections in the stability programme update; the amount that is accounted for in each year from 2024 to 2027; and if he will make a statement on the matter. [21144/24]

Housing Policy

Rose Conway-Walsh

159. Deputy Rose Conway-Walsh asked the Minister for Finance if he will provide detail on all investments by the ISIF in public social or affordable housing; and if he will make a statement on the matter. [21151/24]

Departmental Expenditure

Neasa Hourigan

160. Deputy Neasa Hourigan asked the Minister for Finance the awards made both with and without a tender process to management consultancy firms (details supplied) by his Department and bodies under the aegis of his Department for each of the years 2019 to 2024, in tabular form and classed by firm; the purpose and a brief description of the awards; the value of the awards and the total amounts paid; the timeline or timeframe of the contracts; and the desired or completed output. [21172/24]

Exchequer Deficit

Pearse Doherty

161. Deputy Pearse Doherty asked the Minister for Finance the source of Exchequer funding that would be required in the years 2026 and 2027 under the SPU, given the projected Exchequer deficits of €1.9 billion and €1.3 billion respectively; for example, whether the Exchequer account would be supported through borrowing; and if he will make a statement on the matter. [21174/24]

Tax Data

Darren O'Rourke

150. Deputy Darren O'Rourke asked the Minister for Finance the full-year cost of abolishing stamp duty on first-time house buyers where the value of the house is less than €400,000. [20155/24]

Revenue Commissioners

Darren O'Rourke

151. Deputy Darren O'Rourke asked the Minister for Finance the number of Revenue Commissioners staff, by grade, currently answering telephone calls on the Personal PAYE hotline. [20156/24]

Illicit Trade

Pa Daly

152. Deputy Pa Daly asked the Minister for Finance the measures he is taking with regard to the illegal importation and manufacturing of tobacco products, including cigarettes and vapes. [20218/24]

Illicit Trade

Pa Daly

153. Deputy Pa Daly asked the Minister for Finance the number of scanners the Revenue Commissioners have in possession to scan shipping containers at major ports in the State. [20219/24]

Departmental Staff

Carol Nolan

154. Deputy Carol Nolan asked the Minister for Finance the number of employees within his Department and bodies under the aegis of his Department who are currently suspended on full pay pending disciplinary investigations; to outline, in tabular form, the length of time these employees have been under suspension; and if he will make a statement on the matter. [20314/24]

European Union

Matt Carthy

155. Deputy Matt Carthy asked the Minister for Finance the EU programmes or funds outside of the multiannual financial framework that Ireland has paid into from the year 2014 to date; any receipts from same, by programme or fund, by year; and if he will make a statement on the matter. [20355/24]

Tax Data

Michael Ring

156. Deputy Michael Ring asked the Minister for Finance to outline the amount of USC tax paid in 2023 by a single PAYE worker who has a gross income of €60,000, €70,000, €80,000, €90,000, €100,000 and €110,000, in tabular form. [20501/24]

Tax Data

Michael Ring

157. Deputy Michael Ring asked the Minister for Finance the amount of USC tax paid in 2023 by a couple who are jointly assessed and have equal incomes which gross at €60,000, €70,000, €80,000, €90,000, €100,000, €110,000 and €120,000, respectively, in tabular form. [20502/24]

Tax Code

Claire Kerrane

158. Deputy Claire Kerrane asked the Minister for Finance if consideration will be given to including automatic calf feeders as VAT refundable; and if he will make a statement on the matter. [20743/24]

Tax Code

Noel Grealish

159. Deputy Noel Grealish asked the Minister for Finance if he will help Ireland reduce carbon emissions and encourage a modal shift by reducing the tax applicable to e-bikes and other relevant modes of transport that decarbonise the sector; and if he will make a statement on the matter. [20875/24]

Motor Industry

Fergus O'Dowd

128. Deputy Fergus O'Dowd asked the Minister for Finance further to Parliamentary Question Nos. 190, 191 and 192 of 23 April 2024, if he will address matters in respect of the difficulties second hand car dealers are facing with regard specifically to the mobile VRT trade appointment procedure (details supplied); and if he will make a statement on the matter. [19928/24]

Primary Medical Certificates

Claire Kerrane

129. Deputy Claire Kerrane asked the Minister for Finance in cases where an individual does not meet the criteria as laid down for a primary medical certificate (details supplied), if there is consideration of criteria being adjusted or flexible in such cases; if there are plans to revive a scheme previously in place to assist individuals not entitled to a primary certificate; and if he will make a statement on the matter. [20046/24]

Housing Schemes

Richard Boyd Barrett

117. Deputy Richard Boyd Barrett asked the Minister for Finance what statistics are recorded regarding the recipients of the home renovation incentive, and the help-to-buy scheme with respect to the value of the relief; the number of reliefs availed of by the recipient (details supplied); the income of the recipient household; the value of the property; and the location of the property or any other details relating to the recipient household or property. [19675/24]

Revenue Commissioners

Paul Kehoe

118. Deputy Paul Kehoe asked the Minister for Finance further to section 39 of the Liquor Act 2000, which states that the recipient of a certificate of transfer must present this to the Revenue Commissioners within twelve months of obtaining same in order that the application for a liquor licence can be processed by the Revenue Commissioners, the reason for having a twelve months' time limit on the presentation of the certificate of transfer to Revenue Commissioners; and if he will make a statement on the matter. [19749/24]

Revenue Commissioners

Paul Kehoe

119. Deputy Paul Kehoe asked the Minister for Finance further to section 39 of the Liquor Act 2000, if the certificate of transfer is presented to the Revenue Commissioners within the respective twelve months, how long the Revenue Commissioners have to process the application and issue a valid liquor licence; and if he will make a statement on the matter. [19750/24]

Revenue Commissioners

Paul Kehoe

120. Deputy Paul Kehoe asked the Minister for Finance if it is legal for a premises to continue to trade on a certificate of transfer; if so, how long is it legal to do so; and if he will make a statement on the matter. [19751/24]

Revenue Commissioners

Paul Kehoe

121. Deputy Paul Kehoe asked the Minister for Finance if the Revenue Commissioners do not issue a liquor licence within twelve months of the expiry of the previous licence from which the certificate of transfer was derived, if it is legal for the licence applicant to continue trading indefinitely, for example for over two years on a certificate of transfer if Revenue Commissioners have not issued a liquor licence to that premises; and if he will make a statement on the matter. [19753/24]

Revenue Commissioners

Paul Kehoe

122. Deputy Paul Kehoe asked the Minister for Finance for how long it is legal to trade on a certificate of transfer before a liquor licence is issued by the Revenue Commissioners; and if he will make a statement on the matter. [19755/24]

Customs and Excise

Paul Kehoe

123. Deputy Paul Kehoe asked the Minister for Finance if he will consider postponing the introduction of carbon tax increase on agricultural diesel from 1 May 2024 to 1 October 2024 due to the additional costs imposed on contractors by the unprecedented inclement weather over the past number of months; and if he will make a statement on the matter. [19564/24]

Departmental Staff

Cormac Devlin

124. Deputy Cormac Devlin asked the Minister for Finance to detail the arrangements in place for where an employee of the Department, and each organisation under its aegis, becomes elected or co-opted to a local authority; and if he will make a statement on the matter. [19574/24]

Vehicle Registration Tax

Michael Healy-Rae

125. Deputy Michael Healy-Rae asked the Minister for Finance his views on a matter (details supplied); and if he will make a statement on the matter. [19583/24]

Customs and Excise

Michael Lowry

126. Deputy Michael Lowry asked the Minister for Finance if he will postpone the planned introduction of the latest round of carbon tax increases for agricultural diesel from 1 May 2024 until 1 October 2024 (details supplied); and if he will make a statement on the matter. [19584/24]

Housing Schemes

Michael Creed

127. Deputy Michael Creed asked the Minister for Finance when the help-to-buy scheme will be approved for persons (details supplied); and if he will make a statement on the matter. [19697/24]

Vehicle Registration Tax

Mattie McGrath

223. Deputy Mattie McGrath asked the Minister for Finance to outline the number of Ukrainians who have paid VRT on Ukrainian vehicles imported to Ireland since the beginning of 2022; to outline the position in relation to Ukrainian refugees, having imported their cars, with regard to VRT; the procedure in place to ensure that vehicles are fully compliant with Irish tax requirements and the reason cars that are in the country for more than six months are not required to meet the same criteria as vehicles owned by Irish citizens; if he will review these requirements to ensure that vehicles permanently in Ireland are subject to the same criteria as all other cars in Ireland; and if he will make a statement on the matter. [18990/24]

Ports Policy

Louise O'Reilly

224. Deputy Louise O'Reilly asked the Minister for Finance the number of mobile scanners that are in place at Irish seaports; the number of fixed scanners that are in place; the locations of each; and if there are plans to increase the number of mobile scanners to increase effectiveness in tackling smuggling. [19315/24]

Pension Provisions

Jim O'Callaghan

225. Deputy Jim O'Callaghan asked the Minister for Finance whether there are plans to incentivise young people to invest in their own retirement outside of employment pension schemes and whether the 41% tax on the unrealised gains of exchange traded funds after eight years is acting as a disincentive to people investing in their own retirement; and if he will make a statement on the matter. [18799/24]

Tax Reliefs

Cian O'Callaghan

226. Deputy Cian O'Callaghan asked the Minister for Finance if there is a citizenship or length of residency criteria on applying for tax relief on tuition fees; and if he will make a statement on the matter. [18817/24]

Customs and Excise

Claire Kerrane

227. Deputy Claire Kerrane asked the Minister for Finance if he will prevent the fuel excise increase scheduled for 1 May 2024 given the financial pressure farmers and contractors will face as a result of further increases to the cost of fuel; and if he will make a statement on the matter. [18826/24]

Broadband Infrastructure

Denis Naughten

228. Deputy Denis Naughten asked the Minister for Finance the total number of copper communication lines within his Department that are currently in active operation and for which his Department is paying for on a monthly basis, inclusive of ISDN, PTSN and copper-based lease lines; and if he will make a statement on the matter. [18836/24]