Parliamentary questions

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]

Tax Rebates

Seán Canney

229. Deputy Seán Canney asked the Minister for Finance if he will consider introducing a VAT refund scheme for first time buyers of homes to help deal with the increased cost of construction; and if he will make a statement on the matter. [18891/24]

Business Supports

Carol Nolan

230. Deputy Carol Nolan asked the Minister for Finance if there are any options available to a company that believes warehoused debt accrued under the EWSS scheme was unfairly calculated; and if he will make a statement on the matter. [18955/24]

Tax Credits

Martin Kenny

231. Deputy Martin Kenny asked the Minister for Finance if he will consider increasing the age tax credit in Budget 2025; and if he will make a statement on the matter. [18989/24]

Tax Rebates

Michael Healy-Rae

232. 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. [19008/24]

Tax Reliefs

Richard Bruton

233. Deputy Richard Bruton asked the Minister for Finance if he will review the apparent obligation on a care centre to become a registered charity in order to get tax relief for the use of a wheelchair bus, used to transport persons who themselves have primary certificates establishing their severe disability; and if he will devise a simpler route of access to this tax relief. [19040/24]

Housing Schemes

Mattie McGrath

234. Deputy Mattie McGrath asked the Minister for Finance if he plans to review the eligibility requirement for the help-to-buy scheme whereby the mortgage for the applicants must be 70% or more of the value of the self-build, but due to the increasing cost of building, the mortgage is no longer more than 70% of the total value and the applicants have to save a bigger deposit, and are therefore not eligible for the help-to-buy scheme. [19058/24]

Customs and Excise

Richard O'Donoghue

235. Deputy Richard O'Donoghue asked the Minister for Finance if he will postpone the introduction of a carbon tax increase on agricultural diesel from 1 May 2024 to 1 October 2024, due to the escalating costs incurred by farmers over the winter period due to the bad weather; and if he will make a statement on the matter. [19064/24]

Tax Rebates

John McGuinness

236. Deputy John McGuinness asked the Minister for Finance if he will consider amending S.I. No. 266/2012 relative to the refund of VAT for touring coaches, that is, the VAT 71 refund scheme, to include bus types that are electric and low-carbon vehicles; and if he will make a statement on the matter. [19068/24]

Motor Industry

John McGuinness

237. Deputy John McGuinness asked the Minister for Finance if he will expedite approval for the importing of a 2018 car by a family returning to work in Ireland (details supplied) having lived in England for the past 12 years and who are now experiencing bureaucratic challenges. [19093/24]

Tax Exemptions

Matt Carthy

238. Deputy Matt Carthy asked the Minister for Finance if he will exempt capital works at grassroots sports facilities from VAT or introduce a rebate scheme in order to ensure that clubs get the maximum benefit from sports capital grants and other funding sources; and if he will make a statement on the matter. [19120/24]

European Union

John Paul Phelan

239. Deputy John Paul Phelan asked the Minister for Finance to list all Acts and statutory instruments sponsored by his Department that became law from 20 February 2020 to date in 2024 and which were necessitated, either in whole or in part, to transpose or give effect to regulations, directives or other measures passed at European Union level. [19165/24]

Tax Code

Mick Barry

240. Deputy Mick Barry asked the Minister for Finance if he will review the anomalies in the VAT treatment between different mental health professions, namely psychologists, counsellors and psychotherapists and examine a coherent and consistent approach; and if he will make a statement on the matter. [19296/24]

Rental Sector

Jim O'Callaghan

241. Deputy Jim O'Callaghan asked the Minister for Finance the total number of rent tax credit claims made in each of the years 2022, 2023 and 2024, by county, in tabular form; and if he will make a statement on the matter. [19338/24]

Housing Schemes

Seán Sherlock

242. Deputy Sean Sherlock asked the Minister for Finance if there is an appeal on the valuation of the home under the help-to-buy-scheme; if he will consider a case (details supplied); and if he will make a statement on the matter. [19346/24]

Tax Data

Catherine Murphy

243. Deputy Catherine Murphy asked the Minister for Finance the number and value of claims made under the charities VAT compensation scheme in each of the years 2019, 2020, 2021, 2022, and 2023, in tabular form; and if he will make a statement on the matter. [19350/24]

Philanthropy Initiatives

Catherine Murphy

244. Deputy Catherine Murphy asked the Minister for Finance the cost of supporting philanthropic giving under the new philanthropy strategy through the implementation of a direct tax incentive for major gifts of a minimum of €5,000 and maximum of €5 million; and if he will make a statement on the matter. [19351/24]

Local Authorities

Catherine Murphy

245. Deputy Catherine Murphy asked the Minister for Finance if he will provide the amount of grant-aid returned and or surrendered to his Department, by local authority in 2022, 2023 and to date in 2024, to include the heading of which it was intended for. [19360/24]

Tax Rebates

Noel Grealish

246. Deputy Noel Grealish asked the Minister for Finance if he will further amend the statutory instrument which sets out the qualifying parameters for the VAT 71 refund scheme to extend qualification to low-floor EV buses, to support the objectives of accessibility and decarbonisation; and if he will make a statement on the matter. [19382/24]

Pension Provisions

Seán Haughey

247. Deputy Seán Haughey asked the Minister for Finance if he will allow householders to withdraw money from their personal pension funds in order to carry out retrofitting and insulation works to their homes without having to incur a tax obligation; if he will consult with the Minister for the Environment, Climate and Communications on this proposal; and if he will make a statement on the matter. [19408/24]

Fuel Prices

Cian O'Callaghan

248. Deputy Cian O'Callaghan asked the Minister for Finance if he is aware that people and families, and notably older people, are struggling due to the increased costs of home heating oil; if he will introduce measures to assist people with these rising costs; and if he will make a statement on the matter. [19484/24]

EU Directives

Ged Nash

249. Deputy Ged Nash asked the Minister for Finance the background to and current situation with regard to the European Commission’s announcement of 24 April 2024 that it was sending Ireland a letter of formal notice (INFR(2024)2037) for the incorrect transposition of Directive (EU) 2018/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing (the 5th anti-money laundering directive); and if he will make a statement on the matter. [19497/24]

Tax Data

Pearse Doherty

250. Deputy Pearse Doherty asked the Minister for Finance the number of residential units subject to the 10% rate of stamp duty with respect to the acquisition of certain residential property where a person acquires at least ten such units during a 12-month period, disaggregated by county in which the property was located, in each of the years 2021, 2022, 2023 and 2024. [19509/24]

Tax Data

Pearse Doherty

251. Deputy Pearse Doherty asked the Minister for Finance the number of residential units subject to the 10% rate of stamp duty with respect to the acquisition of certain residential property where a person acquires at least ten such units during a 12-month period; the total number of purchasers; and the total value of stamp duty paid, in each of the years 2021, 2022, 2023 and 2024. [19512/24]

Banking Sector

Réada Cronin

152. Deputy Réada Cronin asked the Minister for Finance if he will instruct the banks, and in particular banks previously bailed out by the citizens, to make it their policy - not ‘an exception’ - that cash be accepted at teller desks for lodgement to personal accounts, without customers being requested to do so by machine and card, this being critical for people who are not tech-savvy; and if he will make a statement on the matter. [18574/24]

State Properties

Seán Sherlock

153. Deputy Sean Sherlock asked the Minister for Finance the number of properties currently in ownership by an agency (details supplied), by local authority area, by type of property and suitability for residency, in tabular form. [18632/24]

Tax Code

Pearse Doherty

154. Deputy Pearse Doherty asked the Minister for Finance the estimated first-year and full-year cost of removing residential stamp duty with respect to the purchase of residential property by first time buyers for property purchase values of €500,000 or less. [18668/24]

Housing Schemes

Pearse Doherty

155. Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of the help to buy scheme in 2023, 2024 and 2025, respectively. [18671/24]

Housing Schemes

Pearse Doherty

156. Deputy Pearse Doherty asked the Minister for Finance the allocation in the base as per Budget 2024 for the help to buy scheme in each of the years 2025, 2026 and 2027. [18672/24]

Housing Schemes

Pearse Doherty

157. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue saved were the loan to value ratio under the help to buy scheme increased to 85%. [18673/24]

Housing Schemes

Pearse Doherty

158. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue saved were the maximum amount of relief under the help to buy scheme reduced to €25,000 and the loan to value ratio increased to 85 %. [18674/24]

Housing Schemes

Pearse Doherty

159. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue saved were the maximum amount of relief under the help to buy scheme reduced to €20,000 and the loan to value ratio increased to 85 %. [18675/24]

Housing Schemes

Pearse Doherty

160. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue saved were the maximum amount of relief under the help to buy scheme reduced to €15,000 and the loan to value ratio increased to 85%. [18676/24]

Housing Schemes

Pearse Doherty

161. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue saved were the maximum amount of relief under the help to buy scheme reduced to €10,000 and the loan to value ratio increased to 85%. [18677/24]

Tax Code

Bernard Durkan

162. Deputy Bernard J. Durkan asked the Minister for Finance to indicate the correct tax-free allowances in the case of a person (details supplied); and if he will make a statement on the matter. [18705/24]

Banking Sector

Bernard Durkan

163. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which any banking regulation currently applies or should apply to mortgage and finance companies offering mortgages and who then sell the mortgages on to third parties without the consultation of the mortgagee; and if he will make a statement on the matter. [18706/24]

Tax Exemptions

Robert Troy

33. Deputy Robert Troy asked the Minister for Finance if a favourable response will be given to extending the VAT exemption to counsellors and psychotherapists. [18160/24]

Business Supports

Carol Nolan

34. Deputy Carol Nolan asked the Minister for Finance if he will extend the tax warehousing scheme for the farm and forestry contractors’ sector in Ireland, which has been the most severely impacted by the bad weather since September 2023 and now faces huge cashflow difficulties due to the late spring sowing season; and if he will make a statement on the matter. [18207/24]

Business Supports

Claire Kerrane

35. Deputy Claire Kerrane asked the Minister for Finance if consideration is being given to allowing an extension to the tax warehousing scheme for agricultural and forestry contractors, given concerns from the sector around financial and weather constraints on work activity in the agricultural and forestry contractor sector in Ireland; and if he will make a statement on the matter. [18258/24]

Tax Exemptions

Marc Ó Cathasaigh

36. Deputy Marc Ó Cathasaigh asked the Minister for Finance if he has received the submission from a body (details supplied) regarding a VAT exemption for counsellors and psychotherapists; if a VAT exemption will be forthcoming; the measures put in place by his Department to support counsellors and psychotherapists and to improve access to mental health supports for the public; and if he will make a statement on the matter. [18294/24]

Customs and Excise

John Paul Phelan

37. Deputy John Paul Phelan asked the Minister for Finance if he will provide a list of the points-of-entry, that is, ports and airports, at which mobile x-ray scanners and sniffer dogs were deployed to over the past 12 months; and if he will make a statement on the matter. [18312/24]

Vehicle Registration Tax

Michael Healy-Rae

38. Deputy Michael Healy-Rae asked the Minister for Finance if guidelines can be provided (details supplied); and if he will make a statement on the matter. [18367/24]

Departmental Advertising

Ged Nash

39. Deputy Ged Nash asked the Minister for Finance for figures on the total spend for all forms of advertising in the years 2022 and 2023 in his Department; if figures can be provided on each Department’s spend on local media advertising (print and broadcast respectively, and broken down on that basis) for those years; if the Department used/uses an agency to place advertising; and if he will make a statement on the matter. [18391/24]

Departmental Contracts

Carol Nolan

40. Deputy Carol Nolan asked the Minister for Finance if his Department has at any time engaged the services of a company (details supplied) or allocated the company funding or support in any capacity; if he or his officials have engaged with personnel from the company; if so, the details of same; and if he will make a statement on the matter. [18443/24]

Motor Industry

Fergus O'Dowd

190. Deputy Fergus O'Dowd asked the Minister for Finance if he is aware of the significant delays for motor traders in securing registration appointments to import cars from the UK, which is causing major business disruptions and cash flow problems, putting many businesses at risk of closure; and if he will make a statement on the matter. [17334/24]

Motor Industry

Fergus O'Dowd

191. Deputy Fergus O'Dowd asked the Minister for Finance the current wait times to secure appointments through a company (details supplied) and the NCT to import and register cars from the United Kingdom over the years 2022 and 2023 and to date in 2024, by location; and if he will make a statement on the matter. [17335/24]

Motor Industry

Fergus O'Dowd

192. Deputy Fergus O'Dowd asked the Minister for Finance if he is aware that in some cases motor dealers are waiting for up to four weeks and beyond for appointments to import and register cars in County Louth through a company (details supplied) for the second-hand marketplace; and if he will make a statement on the matter. [17336/24]

Vehicle Registration Tax

Cian O'Callaghan

193. Deputy Cian O'Callaghan asked the Minister for Finance if he will provide further details on an issue (details supplied); and if he will make a statement on the matter. [17346/24]