Parliamentary questions

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]

Vacant Properties

Holly Cairns

194. Deputy Holly Cairns asked the Minister for Finance the number of dwellings eligible to pay the vacant homes tax in Cork, by local area, in tabular form. [17364/24]

Tax Code

Neasa Hourigan

195. Deputy Neasa Hourigan asked the Minister for Finance if he will provide an update on the working group established to consider the taxation of funds, life assurance policies and other investment products; in particular if he will provide an update on their considerations on the taxation of exchange –traded funds (EFTs); and if he will make a statement on the matter. [17469/24]

Tax Exemptions

Richard Bruton

196. Deputy Richard Bruton asked the Minister for Finance the number of claimants of a tax exemption on renting a room up to €14,000. [17479/24]

Tax Code

Noel Grealish

197. Deputy Noel Grealish asked the Minister for Finance if he plans to reform the current taxation amounts applying to the deployment of HVO and biofuel for HGVs; and if he will make a statement on the matter. [17512/24]

Banking Sector

Pearse Doherty

198. Deputy Pearse Doherty asked the Minister for Finance for a schedule of the disposal of shares held at a bank (details supplied) by the State, together with the date, transaction value and volume for each disposal, from 2013 to date. [17519/24]

Tax Data

Pearse Doherty

199. Deputy Pearse Doherty asked the Minister for Finance the estimated annual cost, in cumulative terms, of not proceeding with scheduled increases in the carbon tax in each of the years 2025 to 2030, inclusive. [17522/24]

Tax Exemptions

Seán Canney

200. Deputy Seán Canney asked the Minister for Finance if he will provide for a pre-registration VAT exemption status for qualified and accredited members of an organisation (details supplied); and if he will make a statement on the matter. [17543/24]

Insurance Coverage

Catherine Murphy

201. Deputy Catherine Murphy asked the Minister for Finance the steps he has taken in respect of the provision of premiums by insurance companies to persons in homes that are not designated as a flood risk; and if his attention has been drawn to instances in which insurance companies are refusing to provide cover in instances in which OPW flood maps clearly identify areas as not being in a flood area. [17554/24]

Insurance Coverage

Catherine Murphy

202. Deputy Catherine Murphy asked the Minister for Finance if he has engaged with insurance providers in respect of their lack of consistency regarding the way in which and the grounds on which they refuse to provide insurance cover in areas that are not identified as flood risk by the OPW in the context of their mapping and modelling of flood risk areas. [17556/24]

Insurance Coverage

Catherine Murphy

203. Deputy Catherine Murphy asked the Minister for Finance the steps a person can take in instances where home insurance providers will not take into consideration remedial flood works as a mitigation when quoting and-or providing persons with premiums for their home and-or business. [17560/24]

Financial Services

Ged Nash

204. Deputy Ged Nash asked the Minister for Finance if he has considered making individual savings accounts (details supplied) available to Irish savers; and if he will make a statement on the matter. [17661/24]

Tax Reliefs

Jim O'Callaghan

205. Deputy Jim O'Callaghan asked the Minister for Finance if he will set out in tabular form, on a county-by-county basis, the number of help-to-buy claims approved since 1 July 2020, along with the number of applicants associated with these claims; and if he will make a statement on the matter. [17671/24]

Tax Reliefs

Jim O'Callaghan

206. Deputy Jim O'Callaghan asked the Minister for Finance how many homebuyers in each county have availed of the help-to-buy scheme since July 2020, by county, in tabular form; and if he will make a statement on the matter. [17672/24]

Tax Exemptions

Marian Harkin

207. Deputy Marian Harkin asked the Minister for Finance if he is supportive of a comprehensive VAT proposal by an organisation (details supplied) which was submitted to him recently; if he plans to extend the VAT exemption to counsellors and psychotherapists; and if he will make a statement on the matter. [17675/24]

Tax Reliefs

Louise O'Reilly

208. Deputy Louise O'Reilly asked the Minister for Finance if any consideration has been given to increasing the tax-free threshold for travel and subsistence payments known as country money within the construction sector; and if he will make a statement on the matter. [17691/24]

Tax Exemptions

Jackie Cahill

209. Deputy Jackie Cahill asked the Minister for Finance given there is an RZT exemption on land with leases in place prior to January 2022, if consideration could be given to a similar exemption for someone who has availed of the favourite niece/nephew relief prior to January 2022 and are not in a position to sell as they are obliged to work the said land for a period of time; and if he will make a statement on the matter. [17736/24]

State Claims Agency

Rose Conway-Walsh

210. Deputy Rose Conway-Walsh asked the Minister for Finance if he will provide the claims on, and settlements made by, the State Claims Agency in each year since 2011, broken down by category; the amount and percentage of total cost of settlements spent on legal fees, in tabular form; and if he will make a statement on the matter. [17748/24]