Parliamentary questions

Income Inequality

Louise O'Reilly

304. Deputy Louise O'Reilly asked the Minister for Finance what the rules governing the salary multiples for mortgages were in 2007; if he can provide details of the rules in place at that time; and if he will make a statement on the matter. [14721/24]

Revenue Commissioners

Paul Donnelly

305. Deputy Paul Donnelly asked the Minister for Finance the number of final demands issued by the Revenue Commissioners and the Sheriff referrals over the value of €10,000 for 2023 and to date in 2024, in tabular form. [14798/24]

Tax Credits

Claire Kerrane

306. Deputy Claire Kerrane asked the Minister for Finance how many applications have been made to the Succession Farm Partnership Tax Credit; how many have been approved; how many have been paid for the allowed years provided, in tabular form, by years one, two, three, four and five; how much has been paid out under the scheme overall from 2020 to date, broken down by year; if this information can be provided in tabular form; and if he will make a statement on the matter. [14801/24]

Primary Medical Certificates

Pádraig O'Sullivan

307. Deputy Pádraig O'Sullivan asked the Minister for Finance if provisions can be made for primary medical certificate appeals to be held in Cork, considering that at present people have to travel to Dublin; and if he will make a statement on the matter. [14833/24]

Tax Reliefs

Colm Burke

308. Deputy Colm Burke asked the Minister for Finance if he will expand the dental tax relief med 2 scheme so increase the tax band from 20% to 40% as per 2009 levels and to specifically include dentures in the scheme; and if he will make a statement on the matter. [14872/24]

Tax Collection

Michael Creed

309. Deputy Michael Creed asked the Minister for Finance if he can clarify the situation regarding liability for stamp duty by approved affordable housing purchasers and, if liable, whether the liability is on the discounted affordable house price or the full market value; and if he will make a statement on the matter. [14948/24]

Financial Irregularities

Catherine Murphy

310. Deputy Catherine Murphy asked the Minister for Finance further to Parliamentary Question No. 82 of 1 February 2024, if he will provide an update in respect of the commitment made by him in his initial response (details supplied). [15011/24]

Banking Sector

Matt Shanahan

311. Deputy Matt Shanahan asked the Minister for Finance if he will engage with the banking sector (details supplied) and request it to provide a status report regarding the offer to provide a 'gambling block' to customers; and if he will make a statement on the matter. [15047/24]

Banking Sector

Matt Shanahan

312. Deputy Matt Shanahan asked the Minister for Finance if he will publish the timeframe provided by the financial institutions required to deliver gambling block security to their online platforms (details supplied); and if he will make a statement on the matter. [15048/24]

Company Law

Matt Carthy

313. Deputy Matt Carthy asked the Minister for Finance the amount of Irish taxpayers' money currently invested in companies which derive profit from their activities in illegal Israeli settlements; and if he will make a statement on the matter. [15312/24]

Fuel Prices

Matt Carthy

314. Deputy Matt Carthy asked the Minister for Finance the remaining increases to fuel excise due in 2024; if he will reconsider their implementation; and if he will make a statement on the matter. [15313/24]

Transport Policy

John Paul Phelan

315. Deputy John Paul Phelan asked the Minister for Finance if his Department will simplify the VAT code on car sharing, noting the current dual-rate system is unnecessarily complex and discourages car rental; and if he will make a statement on the matter. [15320/24]

EU Directives

John Paul Phelan

316. Deputy John Paul Phelan asked the Minister for Finance if he will consider reducing the rate of VAT to hire e-bikes to encourage people making the transition to sustainable alternatives, noting the relevant EU Directive permits a reduced rate in the range of 9% to 13.5%; and if he will make a statement on the matter. [15321/24]

Employment Schemes

Pearse Doherty

317. Deputy Pearse Doherty asked the Minister for Finance the estimated weekly and annual cost if the employment wage subsidy scheme were to be reintroduced with various subsidy rates (details supplied). [15372/24]

Employment Schemes

Pearse Doherty

318. Deputy Pearse Doherty asked the Minister for Finance the estimated weekly and annual cost if the employment wage subsidy scheme were to be reintroduced with various subsidy rates (details supplied). [15373/24]

Employment Schemes

Pearse Doherty

319. Deputy Pearse Doherty asked the Minister for Finance the estimated weekly and annual cost if the employment wage subsidy scheme were to be reintroduced with various subsidy rates (details supplied). [15374/24]

Economic Data

Bernard Durkan

320. Deputy Bernard J. Durkan asked the Minister for Finance the degree to which Ireland continues to perform well within the European Union from an economic perspective; and if he will make a statement on the matter. [15408/24]

Prize Bonds

Bernard Durkan

321. Deputy Bernard J. Durkan asked the Minister for Finance the total number of prizes won by prize bond holders on a monthly basis in each of the past two years to date; the extent to which ongoing supervision and monitoring of the draws take place; and if he will make a statement on the matter. [15409/24]

Economic Data

Bernard Durkan

322. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which Ireland’s economy continues to compete with other European economies inside and outside of the Eurozone; and if he will make a statement on the matter. [15410/24]

Insurance Industry

Bernard Durkan

323. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which insurance costs in Ireland compare with such costs across Europe; and if he will make a statement on the matter. [15411/24]

House Prices

Bernard Durkan

324. Deputy Bernard J. Durkan asked the Minister for Finance if he will take action to discourage house price increases that currently make it difficult or impossible for first-time house buyers to build or acquire a home of their own; and if he will make a statement on the matter. [15412/24]

Brexit Issues

Bernard Durkan

325. Deputy Bernard J. Durkan asked the Minister for Finance if he has identified particularly vulnerable sectors for specific continued assistance post-Brexit; and if he will make a statement on the matter. [15413/24]

Economic Data

Bernard Durkan

326. Deputy Bernard J. Durkan asked the Minister for Finance the degree to which he can forecast economic prospects over the next five years, in view of the variety of potential challenges globally; and if he will make a statement on the matter. [15414/24]

Banking Sector

Bernard Durkan

327. Deputy Bernard J. Durkan asked the Minister for Finance the steps which can be taken to encourage lenders, directly or through the medium of the Central Bank, when dealing with borrowers in arrears to take into account the willingness of the borrowers to make reasonable repayments in line with their circumstances rather than liquidation, particularly in circumstances in which the family home or small business is concerned; and if he will make a statement on the matter. [15415/24]

Banking Sector

Bernard Durkan

328. Deputy Bernard J. Durkan asked the Minister for Finance the degree to which working capital is being provided by the various lending institutions for the farming and business sectors, with particular reference to the need to ensure the ability of productive sectors to have ready access to competitively priced credit; and if he will make a statement on the matter. [15416/24]

Banking Sector

Bernard Durkan

329. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he continues to monitor the levels of bank charges being imposed by various banks; the basis for such charges, nationally and internationally; and if he will make a statement on the matter. [15417/24]

Tax Code

Brendan Griffin

180. Deputy Brendan Griffin asked the Minister for Finance if actively farmed farmland will be exempted from the residential zoned land tax; and if he will make a statement on the matter. [13509/24]

Fiscal Policy

Neasa Hourigan

181. Deputy Neasa Hourigan asked the Minister for Finance his plans to ensure the Irish Strategic Investment Fund divests itself of holdings in companies currently listed on the UN database of businesses operating within the illegal Israeli settlements in the occupied Palestinian territory; and if he will make a statement on the matter. [13358/24]

Official Travel

Peadar Tóibín

182. Deputy Peadar Tóibín asked the Minister for Finance further to Parliamentary Question No. 105 of 7 February 2024, when a response will issue; 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. [13390/24]

Financial Services

Brendan Smith

183. Deputy Brendan Smith asked the Minister for Finance the measures in place to protect customers from the actions of vulture funds, particularly homeowners whose mortgages are with such entities; his views on the need to ensure adequate access for such mortgage holders to greater protections through statutory agencies; if he proposes to implement additional measures; and if he will make a statement on the matter. [13542/24]

Financial Services

Brendan Smith

184. Deputy Brendan Smith asked the Minister for Finance if he proposes to introduce additional measures to assist mortgage holders who are under financial pressures due to increased interest rates; and if he will make a statement on the matter. [13543/24]

Tax Code

Richard Bruton

185. Deputy Richard Bruton asked the Minister for Finance if he is aware that “community gain” allocations under the process for developing renewal energy projects, is subject to income tax; and if he would consider altering its tax status or allowing a tax free amount, in order that it could become of greater value to the communities affected by these essential infrastructures for a net-zero world. [13548/24]

Tax Data

Pearse Doherty

186. Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer in 2024 of not proceeding with scheduled increases in excise duty on petrol and diesel on 1 April 2024, 1 August 2024 and 9 October 2024. [13556/24]

Departmental Expenditure

Rose Conway-Walsh

214. Deputy Rose Conway-Walsh asked the Minister for Finance to provide a breakdown of all non-voted spending, including commercial State bodies for each year since 2020; and if he will make a statement on the matter. [13209/24]

Aviation Industry

Patrick Costello

215. Deputy Patrick Costello asked the Minister for Finance if he will outline any approaches or negotiations engaged in by Ireland with other EU Member States to waive the exemption on aviation fuel tax for intra-community flights; and if he will make a statement on the matter. [11532/24]

An Garda Síochána

Carol Nolan

216. Deputy Carol Nolan asked the Minister for Finance if his Department has had the need to contact An Garda Síochána due to verbal, written (including electronically) or physical threats being addressed to staff or Ministers, at any level, working within the Department during the period 2020 to date; and if he will make a statement on the matter. [11594/24]

Tax Code

Michael Ring

217. Deputy Michael Ring asked the Minister for Finance if he will introduce an annual threshold for VAT free barter similar to other EU countries (details supplied); and if he will make a statement on the matter. [11608/24]

Tax Code

Michael Ring

218. Deputy Michael Ring asked the Minister for Finance to clarify the necessity for a VAT transaction (details supplied); and if he will make a statement on the matter. [11610/24]

Tobacco Control Measures

John Paul Phelan

219. Deputy John Paul Phelan asked the Minister for Finance if he has any plans to commission an independent assessment of the extent to which tobacco excise increases in recent years are leading to increased illicit market activity, evidenced by the recent detection of a large-scale illegal cigarette factory in Dublin; and if he will make a statement on the matter. [11619/24]

Departmental Policies

Matt Shanahan

220. Deputy Matt Shanahan asked the Minister for Finance if he has considered changes to the recognition of mortgage applicants to meet repayment costs - at present many private tenants are paying significant monthly rental costs yet there does not appear to be clear guidance in terms of financial institutions accepting these payments as proof of a tenant's ability to pay a future mortgage; and if he will make a statement on the matter. [11653/24]

Departmental Policies

Matt Shanahan

221. Deputy Matt Shanahan asked the Minister for Finance if he has considered making changes to the required 10% deposit ask of new first-time buyers understanding that many are in rental situations requiring more onerous rent repayment then that would be required in the event of a mortgage repayment and as such, tenants are disadvantaged in their ability to save up to a 10% deposit requirement; and if he will make a statement on the matter. [11654/24]

Insurance Coverage

Jim O'Callaghan

222. Deputy Jim O'Callaghan asked the Minister for Finance the steps his Department is taking to ensure that community centres and halls have access to insurance for public liability. [11697/24]

Tax Code

Joe Carey

223. Deputy Joe Carey asked the Minister for Finance if he is giving consideration to changing the VAT rate for the food industry back to 9% from the current 13.5% rate (details supplied); and if he will make a statement on the matter. [11707/24]

Housing Schemes

Holly Cairns

224. Deputy Holly Cairns asked the Minister for Finance whether legally divorced persons who have no legal interest in any property are excluded from the help to buy scheme; and if so, the reasoning behind this policy. [11729/24]

Tobacco Control Measures

John Paul Phelan

225. Deputy John Paul Phelan asked the Minister for Finance the measures being taken, and additional resources being provided to the Revenue Commissioners to detect and crack-down on the production and sale of illegal tobacco products in Ireland, following the recent detection and closure of a large-scale illegal cigarette factory in Dublin; and if he will make a statement on the matter. [11770/24]

Tax Code

Michael Ring

226. Deputy Michael Ring asked the Minister for Finance if the bartering of education, that is, classes, lessons, grinds and so on, is exempt of VAT; and if he will make a statement on the matter. [11936/24]

Banking Sector

Michael Creed

227. Deputy Michael Creed asked the Minister for Finance further to Parliamentary Question No. 224 of 5 March 2024, if he will recontact An Post on the matter, given there has been no contact with the beneficiary since 15 December 2023 (details supplied); and if he will make a statement on the matter. [12026/24]

Tax Code

Richard O'Donoghue

228. Deputy Richard O'Donoghue asked the Minister for Finance if he will reconsider his decision to introduce an increase in fuel excise on 1 April 2024, given the fact that the UK has just announced it will not reintroduce its increase (details supplied); and if he will make a statement on the matter. [12030/24]

Tax Code

Thomas Pringle

229. Deputy Thomas Pringle asked the Minister for Finance if he will reconsider his decision to introduce an increase in fuel excise on 1 April 2024, given the fact that the UK has just announced it will not reintroduce its increase (details supplied); and if he will make a statement on the matter. [12032/24]

Prize Bonds

Thomas Gould

230. Deputy Thomas Gould asked the Minister for Finance the person or body that conducts the independent analysis of weekly prize bond draws conducted by the National Treasury Management Agency. [12060/24]

Tax Code

Niamh Smyth

231. Deputy Niamh Smyth asked the Minister for Finance if he will reconsider his decision to introduce an increase in fuel excise on 1 April 2024 given the fact that the UK has just announced it will not reintroduce its increase (details supplied); and if he will make a statement on the matter. [12061/24]

Tax Code

Pauline Tully

232. Deputy Pauline Tully asked the Minister for Finance the steps he will take to address the matters raised in correspondence (details supplied). [12073/24]

Tax Exemptions

Pádraig Mac Lochlainn

233. Deputy Pádraig Mac Lochlainn asked the Minister for Finance if consideration will be given to introducing similar tax exemptions for petrol purchased by fishermen as is available when they purchase marine diesel. [12091/24]

Departmental Reviews

Ged Nash

234. Deputy Ged Nash asked the Minister for Finance further to Parliamentary Question No. 161 of 5 October 2023, if he remains committed to undertaking a review of the remittance basis of tax and the domicile levy in 2024; if he is aware that this commitment is absent in his reply to Parliamentary Question No. 233 of 1 February 2024; if he will clarify his position; and if he will make a statement on the matter. [12127/24]

Tax Credits

Pearse Doherty

235. Deputy Pearse Doherty asked the Minister for Finance the number of applications to the mortgage interest tax credit which have been rejected on the grounds that an applicant does not have a sufficient income tax liability. [12154/24]

Tax Credits

Pearse Doherty

236. Deputy Pearse Doherty asked the Minister for Finance the number of applications to the mortgage interest tax credit which have been 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 to 2022. [12155/24]

Tax Credits

Pearse Doherty

237. Deputy Pearse Doherty asked the Minister for Finance the number of applications to the mortgage interest tax credit which have been 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 to 2022. [12156/24]

Tax Credits

Pearse Doherty

238. Deputy Pearse Doherty asked the Minister for Finance the number of successful claims to date under the mortgage interest tax credit relief. [12157/24]

Tax Credits

Pearse Doherty

239. Deputy Pearse Doherty asked the Minister for Finance the value of money disbursed to date under the mortgage interest tax credit. [12158/24]

Tax Code

Peter Fitzpatrick

240. Deputy Peter Fitzpatrick asked the Minister for Finance if he will reconsider his decision to introduce an increase in fuel excise on 1 April 2024 given the fact that the UK has just announced it will not reintroduce its increase (details supplied); and if he will make a statement on the matter. [12249/24]

Departmental Staff

Catherine Murphy

241. Deputy Catherine Murphy asked the Minister for Finance the number of exit and or severance and or redundancy packages granted by his Department, and bodies under his aegis and of bodies he funds in full or in part, of €100,000 and above but less that €200,000, by the amount and by each body in each of the years 2019 to 2023 and to date in 2024. [12349/24]

Revenue Commissioners

Neasa Hourigan

242. Deputy Neasa Hourigan asked the Minister for Finance the number of gaming machines seized by the Revenue Commissioners under section 43 of the Finance Act 1975 in each of the years 2020 to 2023, in tabular form. [12375/24]

Revenue Commissioners

Neasa Hourigan

243. Deputy Neasa Hourigan asked the Minister for Finance the cost of storing gaming machines seized by the Revenue Commissioners under section 43 of the Finance Act 1975 in 2023. [12376/24]

Revenue Commissioners

Neasa Hourigan

244. Deputy Neasa Hourigan asked the Minister for Finance the number of licences issued for amusement machines issued in 2023; the number of licences for gaming machines issues in 2023; and the revenue collected for each. [12377/24]

Revenue Commissioners

Neasa Hourigan

245. Deputy Neasa Hourigan asked the Minister for Finance if he has estimated the revenue forgone as a result of not collecting gaming machine licence revenue in Dublin in 2023; and if he will make a statement on the matter. [12378/24]

Financial Services

Steven Matthews

246. Deputy Steven Matthews asked the Minister for Finance if his attention has been drawn to concerns of an organisation (details supplied) regarding its clients’ difficulty in qualifying for mortgages, life assurance and other financial products; if his Department is carrying out any research into this issue or engaging with any financial institutions on this matter; and if he will make a statement on the matter. [12435/24]

EU Bodies

Pearse Doherty

247. Deputy Pearse Doherty asked the Minister for Finance the cost of Ireland's bid to host the EU Anti-Money Laundering Agency; the breakdown of this cost including advertising and so on. [12495/24]

EU Bodies

Pearse Doherty

248. Deputy Pearse Doherty asked the Minister for Finance if the 471 high-quality apartments at a location (details supplied) which are identified as being available on the basis of first refusal to Ireland's bid for the Anti-Money Laundering Authority, will still be available to the State on that basis. [12496/24]

Official Engagements

Jennifer Murnane O'Connor

249. Deputy Jennifer Murnane O'Connor asked the Minister for Finance if he met his Chinese counterpart during his recent visit to China for St. Patrick's Day events; and if he will make a statement on the matter. [12562/24]

Tax Code

James Lawless

250. Deputy James Lawless asked the Minister for Finance if matters raised by a business owner (details supplied) will be examined; and if he will make a statement on the matter. [12610/24]

Departmental Policies

Pauline Tully

251. Deputy Pauline Tully asked the Minister for Finance for an update on the actions being taken to implement the proposals for a modern, fit-for-purpose vehicle adaptation scheme in line with international best practice that would replace the disabled drivers and disabled passenger's scheme. [12612/24]

Tax Yield

Louise O'Reilly

252. Deputy Louise O'Reilly asked the Minister for Finance the revenue raised by the sugar-sweetened drinks tax each year since its introduction, and to date in 2024, broken down by the yield in each band; and if he will make a statement on the matter. [12642/24]

Tax Code

Danny Healy-Rae

253. Deputy Danny Healy-Rae asked the Minister for Finance if he will reconsider his decision to introduce an increase in fuel excise on 1 April 2024 (details supplied); and if he will make a statement on the matter. [12670/24]

Tax Code

Pearse Doherty

254. Deputy Pearse Doherty asked the Minister for Finance the goods and services subject to the second reduced rate of VAT; the revenue generated through VAT for each good and service subject to the second reduced rate of VAT in 2021 and 2022; and the projected revenue generated through VAT for each good and service subject to the second reduced rate of VAT in 2023 and 2024. [12686/24]

Revenue Commissioners

Cian O'Callaghan

255. Deputy Cian O'Callaghan asked the Minister for Finance if the Revenue Commissioners' review of the taxes paid by Irish real estate funds has been completed; and if he will make a statement on the matter. [12700/24]

Tax Code

Jim O'Callaghan

256. Deputy Jim O'Callaghan asked the Minister for Finance whether services such as yoga, pilates, boxercise and spinning are being afforded a financial advantage over activities such as martial arts and gymnastics, which are required to charge VAT. [12701/24]

Departmental Funding

Robert Troy

257. Deputy Robert Troy asked the Minister for Finance if he will publish a list of the NGOs funded by his Department; and the level the funding each NGO received in the past three years, in tabular form. [12719/24]

Departmental Meetings

Carol Nolan

258. Deputy Carol Nolan asked the Minister for Finance the number of engagements, including online meetings, webinars, briefings and in-person meetings that he or officials from his Department and bodies under the aegis of his Department have had with an organisation (details supplied) including its representatives from 1 January 2019 to date; and if he will make a statement on the matter. [12739/24]

Tax Code

Duncan Smith

259. Deputy Duncan Smith asked the Minister for Finance to give consideration to committed couples including those with children being jointly assessed for tax purposes and in addition being able to apply for home carer tax credit without being married or being in a civil partnership (details supplied); and if he will make a statement on the matter. [12754/24]

Tax Code

Peter Burke

260. Deputy Peter Burke asked the Minister for Finance if he has plans to extend benefit-in-kind taxation from January 2025; and if he will make a statement on the matter. [12783/24]

State Bodies

Eoin Ó Broin

261. Deputy Eoin Ó Broin asked the Minister for Finance if the National Asset Residential Property Service long-term leased properties have been transferred to the LDA; and if not, when this transfer will take place. [12847/24]

Departmental Data

Rose Conway-Walsh

262. Deputy Rose Conway-Walsh asked the Minister for Finance the total number of people paying the domicile levy each year since 2010; the number of non-tax-residents who have paid the domicile levy since 2010; the number of both residents and non-tax residents that were able to use the levy in its entirety against Irish income tax, in tabular form; and if he will make a statement on the matter. [12863/24]

Departmental Data

Rose Conway-Walsh

263. Deputy Rose Conway-Walsh asked the Minister for Finance the total number of annual income returns made on a non-domiciled basis each year since 2010; and if he will make a statement on the matter. [12864/24]

Tax Yield

Rose Conway-Walsh

264. Deputy Rose Conway-Walsh asked the Minister for Finance the estimated revenue that would be generated, assuming no change in behaviour, if Ireland were to introduce a remittance charge on a euro equivalent basis to the charge that is applied in Britain; and if he will make a statement on the matter. [12865/24]

Tax Code

John Lahart

265. Deputy John Lahart asked the Minister for Finance to discuss any plans for the restoration of tax exemption liability that was in place before the economic crash; and if he will make a statement on the matter. [12866/24]

Tax Credits

John Lahart

266. Deputy John Lahart asked the Minister for Finance if consideration will be given to allowing surplus tax credits from the year of a deceased individual to be carried over subsequent years, particularly when gross credits exceed net tax liabilities in alignment with the current practice for those under 70 years of age to ensure consistency across age groups; and if he will make a statement on the matter. [12867/24]

Primary Medical Certificates

Noel Grealish

267. Deputy Noel Grealish asked the Minister for Finance if provisions are in place for an individual whose application for a primary medical certificate was refused and subsequently appealed the decision, but is unable to travel to Dun Laoghaire for the appeal appointment due to ill-health; and if he will make a statement on the matter. [12911/24]

Revenue Commissioners

Paul Donnelly

268. Deputy Paul Donnelly asked the Minister for Finance if he will seek EU funding to cover the costs to replace two customs cutter vessels for the Revenue Commissioners; and the current status regarding the replacement of these vessels. [12974/24]

Tax Reliefs

Violet-Anne Wynne

269. Deputy Violet-Anne Wynne asked the Minister for Finance his views on the rent-a-room relief; if he will consider creating a registry to ensure legitimacy and transparency; and if he will make a statement on the matter. [13000/24]

Tax Reliefs

Violet-Anne Wynne

270. Deputy Violet-Anne Wynne asked the Minister for Finance the number of rent-a-room relief applications received by his Department each month since the beginning of the scheme to date, in tabular form; and if he will make a statement on the matter. [13001/24]

Tax Code

Michael Creed

271. Deputy Michael Creed asked the Minister for Finance the reason a person (details supplied) is paying high levels of income tax. [13008/24]

Tax Reliefs

Alan Farrell

272. Deputy Alan Farrell asked the Minister for Finance in a context where the Finance Act 2017 introduced relief on capital gains tax and capital acquisitions tax for landowners who have leased their land for the production of solar energy where the area of the land on which the solar panels are installed does not exceed half the total area of the land concerned, the reason a similar relief was not provided to landowners who have leased their land for the production of wind energy; if he will consider such a change to encourage the development of the onshore renewable energy needed to achieve the Government's climate action targets; and if he will make a statement on the matter. [13068/24]

Housing Schemes

Ivana Bacik

273. Deputy Ivana Bacik asked the Minister for Finance if his attention has been drawn to reports that applicants for the help-to-buy scheme who are still repaying Covid supports are being automatically rejected; and if he will make a statement on the matter. [13080/24]

Departmental Data

Pearse Doherty

274. Deputy Pearse Doherty asked the Minister for Finance if he has received from his Departmental officials or the Revenue Commissioners an estimate, range of estimates or data enabling an estimate of the Exchequer impact of Pillar 1 and Pillar 2, respectively and separately; if so, when such estimates were provided; the details of those estimates; and if he will make a statement on the matter. [13093/24]

Tax Code

Matt Carthy

275. Deputy Matt Carthy asked the Minister for Finance if he will reconsider his decision to introduce an increase in fuel excise on 1 April 2024 in light of the potential negative impact businesses in the Border region and on the cost-of-living for many workers and families; and if he will make a statement on the matter. [13166/24]

Revenue Commissioners

James O'Connor

276. Deputy James O'Connor asked the Minister for Finance the position regarding new NGCT relief provisions being prepared by the Revenue Commissioners; when are they expected to be commenced; and if he will make a statement on the matter. [13187/24]

Public Private Partnerships

Rose Conway-Walsh

277. Deputy Rose Conway-Walsh asked the Minister for Finance to provide details on all planned PPP projects and ongoing PPP contracts; the status of each project; the anticipated or known capital cost; the anticipated or known cost to the Exchequer over the lifetime of the contracts; the annual total payment of PPP unitary charges and the percentage share of the total capital budget for his Department and all public bodies under the aegis of his Department; and if he will make a statement on the matter. [13195/24]

Tax Reliefs

Violet-Anne Wynne

278. Deputy Violet-Anne Wynne asked the Minister for Finance if he will consider reviewing the rent-a-room relief scheme; if he will consider devising a tax-free amount proportional to the number of days a room owner rents the room for digs out of seven days per week; and if he will make a statement on the matter. [13305/24]

Tax Data

David Stanton

200. Deputy David Stanton asked the Minister for Finance to list, in tabular form, by each local authority area, the number of vacant homes tax (VHT) returns received by the Revenue Commissioners during the first chargeable period of 1 November 2022 to 31 October 2023; the number of exemptions to the VHT applied for and the number of these applications allowed; the amount collected in respect of each local authority area; and if he will make a statement on the matter. [11212/24]

Tax Data

David Stanton

201. Deputy David Stanton asked the Minister for Finance with regard to the vacant property tax (VPT), the number of times that the Revenue Commissioners have requested property owners who have assessed that VPT does not apply to their property, to confirm the status of their property or to submit a VHT return on their property; and if he will make a statement on the matter. [11213/24]