Parliamentary questions

Departmental Advertising

Louise O'Reilly

197. Deputy Louise O'Reilly asked the Minister for Finance how much his Department has spent on advertising on a website (details supplied) for each of the years 2019 to 2022 and to date 2023, in tabular form; and whether his Department will still run advertisements on the platform going forward due to issues. [53799/23]

Tax Collection

Pearse Doherty

198. Deputy Pearse Doherty asked the Minister for Finance the total value of unclaimed tax, through the Revenue Commissioners for overpaid tax; the number of persons to whom this applies, for each of the years 2016 to 2022, inclusive; and if he will make a statement on the matter. [53838/23]

Defective Building Materials

Pearse Doherty

199. Deputy Pearse Doherty asked the Minister for Finance the number of meetings he has held with retail banks, regarding the mortgage treatment of homes affected by defective blocks or their status following remediation, in each of the years 2021, 2022 and 2023, respectively. [53850/23]

Online Safety

Pearse Doherty

200. Deputy Pearse Doherty asked the Minister for Finance the number of meetings he or officials from his Department have held with companies (details supplied) regarding the fraudulent content with respect to financial fraud and scams on their platforms in each of the years 2020, 2021, 2022 and 2023, respectively. [53852/23]

Tax Reliefs

Eoin Ó Broin

308. Deputy Eoin Ó Broin asked the Minister for Finance to provide the amount of electricity for which relief is claimed from the electricity tax for 2022 for each of the categories for which relief is available, in tabular form. [52961/23]

Tax Reliefs

Eoin Ó Broin

309. Deputy Eoin Ó Broin asked the Minister for Finance to outline the basis in EU law for offering relief from the electricity tax based on the fuel mix disclosure, as outlined in Section 63(3)(c) of the Finance Act 2008, as amended. [52962/23]

Tax Reliefs

Eoin Ó Broin

310. Deputy Eoin Ó Broin asked the Minister for Finance further to Parliamentary Question No. 178 of 23 November 2023, of the 15.6 terawatt hours of renewable electricity for which relief was claimed from electricity tax in 2022, the portion claimed with recourse to the fuel mix disclosure; and the portion claimed by other means. [52963/23]

White Papers

Carol Nolan

311. Deputy Carol Nolan asked the Minister for Finance the titles of the White Papers published by his Department from 2008 to date; if he will provide online links to these papers; and if he will make a statement on the matter. [52979/23]

Departmental Data

Carol Nolan

312. Deputy Carol Nolan asked the Minister for Finance the total number of consultancy reports commissioned or funded by his Department that have been categorised or designated as not for external publication from 2011 to date; the total costs incurred on commissioning or funding these reports; and if he will make a statement on the matter. [53000/23]

Vehicle Registration Tax

Róisín Shortall

313. Deputy Róisín Shortall asked the Minister for Finance further to Parliamentary Question No. 459 of 21 April 2021, the current steps being taken to address the proliferation of illegal vehicle registration plates on motor cars; whether sufficient legislation is in place for gardaí to apply a fixed charge penalty notice for this offence (details supplied); and if he will make a statement on the matter. [53019/23]

Tax Code

Paul Kehoe

314. Deputy Paul Kehoe asked the Minister for Finance if there has been a change in policy in respect VAT treatment for farmers purchasing fixed equipment for their farm (details supplied); if he will explain the inconsistencies and give a clear direction going forward; and if he will make a statement on the matter. [53033/23]

Primary Medical Certificates

Carol Nolan

315. Deputy Carol Nolan asked the Minister for Finance to provide an update when he anticipates that the new Disabled Drivers Medical Board will become operational; and if he will make a statement on the matter. [53043/23]

Departmental Expenditure

Ged Nash

316. Deputy Ged Nash asked the Minister for Finance the amount his Department spent in 2021, 2022 and up to 27 November 2023 on advertisements with a website (details supplied); and if he will make a statement on the matter. [53052/23]

Departmental Expenditure

Ged Nash

317. Deputy Ged Nash asked the Minister for Finance the amount his Department spent in 2021, 2022 and up to 27 November 2023 on advertisements with two websites (details supplied) respectively, in tabular form; and if he will make a statement on the matter. [53072/23]

Departmental Expenditure

Ged Nash

318. Deputy Ged Nash asked the Minister for Finance the amount his Department spent in 2021, 2022 and up to 27 November 2023 on advertisements with a website (details supplied); and if he will make a statement on the matter. [53089/23]

Tax Exemptions

Pearse Doherty

319. Deputy Pearse Doherty asked the Minister for Finance the revenue raised from restricting the employers’ PRSI exemption for share-based remuneration to micro, small and medium-sized enterprises; and if he will make a statement on the matter. [53108/23]

Defective Building Materials

Pearse Doherty

320. Deputy Pearse Doherty asked the Minister for Finance the current status of the submission made by an organisation (details supplied) regarding a loan product with respect to households impacted by defective blocks; his Department’s assessment of the proposal; and if he will make a statement on the matter. [53109/23]

Tax Reliefs

Eoin Ó Broin

321. Deputy Eoin Ó Broin asked the Minister for Finance whether some or all of the electricity tax has been refunded to producers of renewable electricity in line with article 15(2) of the Electricity Tax Directive in any year. [53174/23]

Tax Rebates

Joe McHugh

40. Deputy Joe McHugh asked the Minister for Finance to clarify the current Revenue Commissioners guidelines for the VAT 58 rebate for farmers on certain farm equipment such as feed bins, milk bulk tanks, automatic calf feeders, milking parlour equipment, automatic scrapers, etc., where farmers are being refused a rebate on such items; and if he will make a statement on the matter. [52591/23]

Tax Code

Patricia Ryan

41. Deputy Patricia Ryan asked the Minister for Finance the number of taxpayers in County Kildare who stand to benefit from the USC reduction as provided for in budget 2024; and if he will make a statement on the matter. [52632/23]

Departmental Expenditure

Catherine Murphy

42. Deputy Catherine Murphy asked the Minister for Finance the amount paid in late payment interest payments for goods and services provided to his Department in each of the years from 2016 to date in 2023; and separately, the top five highest late interest payments made in each of those years, and the service and goods supplier that received the payments, in tabular form. [52646/23]

Tax Reliefs

Michael Healy-Rae

43. Deputy Michael Healy-Rae asked the Minister for Finance the reason are farmers debarred from benefitting from reliefs if they have solar panels on their farms (details supplied); and if he will make a statement on the matter. [52699/23]

EU Directives

Holly Cairns

44. Deputy Holly Cairns asked the Minister for Finance to provide a list of all EU Directives which have not yet been ratified within his Department; the estimated date of ratification of each Directive; and the deadline set by the EU for ratifying each Directive, in tabular form. [52706/23]

Motor Industry

Noel Grealish

45. Deputy Noel Grealish asked the Minister for Finance the number of cars exported from Ireland under the VRT refund scheme in the years 2013, 2014 and 2015; and if he will make a statement on the matter. [52746/23]

National Treasury Management Agency

Rose Conway-Walsh

46. Deputy Rose Conway-Walsh asked the Minister for Finance the role the National Development Finance Agency has in protecting public procurement in large capital projects from bid-rigging and any ongoing review of large capital projects; and if he will make a statement on the matter. [52366/23]

Departmental Funding

Louise O'Reilly

47. Deputy Louise O'Reilly asked the Minister for Finance the data relating to the Ireland Strategic Investment Fund between 2017 and 2023; the breakdown of number of company applicants for each programme to the ISIF from women only founder companies, men only founder companies and mixed founders men and women companies. [52801/23]

Departmental Funding

Louise O'Reilly

48. Deputy Louise O'Reilly asked the Minister for Finance the breakdown of founder participants applicants for each programme to the ISIF from women only founder companies, men only founder companies and mixed founders men and women companies.
[52802/23]

Tax Data

Thomas Gould

189. Deputy Thomas Gould asked the Minister for Finance the number of vacant homes identified by Revenue Commissioners as eligible for the vacant homes tax, by local authority administrative area or county, in tabular form. [52455/23]

Departmental Staff

John Brady

190. Deputy John Brady asked the Minister for Finance if there are personnel in his Department who could be classified as having a significant or exclusive focus of their role dedicated to dealing with integration; if so, to detail the title of the post; the grade level of that post; the core functions of that role; to provide details of the exact nature of their responsibilities; and if he will make a statement on the matter. [51824/23]

Banking Sector

Darren O'Rourke

191. Deputy Darren O'Rourke asked the Minister for Finance the total number of mortgage accounts that have switched from vulture funds to retail banks since 6 September 2023; the total number of mortgage accounts that switched from vulture funds to retail banks from 6 July to 6 September 2023; and his assessment of the effectiveness of the eligibility criteria agreed by main lenders for customers of vulture funds seeking to switch their home mortgage. [51877/23]

Tax Code

Brendan Griffin

192. Deputy Brendan Griffin asked the Minister for Finance if there will be any changes to VRT on electrical vehicles from January 2024 for somebody purchasing a new car. [51904/23]

Freedom of Information

Carol Nolan

193. Deputy Carol Nolan asked the Minister for Finance the total number of freedom of information requests submitted to his Department in 2022 and to date in 2023; the total number of such requests that were rejected in their entirety; and if he will make a statement on the matter. [51972/23]

Primary Medical Certificates

Peter Burke

194. Deputy Peter Burke asked the Minister for Finance the current situation regarding applications for primary medical certificates; and if he will make a statement on the matter. [52041/23]

Primary Medical Certificates

Michael Ring

195. Deputy Michael Ring asked the Minister for Finance the updated position regarding the review of the disabled drivers’ and disabled passengers' scheme, in particular the criteria for the primary medical certificate; what stage the review is at; what steps have been taken since the publication of the working group report; what changes are being proposed; the timeframe for the implementation of the proposed changes; and if he will make a statement on the matter. [52090/23]

Personal Debt

Mattie McGrath

196. Deputy Mattie McGrath asked the Minister for Finance how a person who fell into personal difficulty and fell behind on their loan repayments due to personal circumstances can have their credit report amended (details supplied); and if he will make a statement on the matter. [52131/23]

Departmental Advertising

Carol Nolan

197. Deputy Carol Nolan asked the Minister for Finance the total costs incurred by his Department arising from the placing of advertisements with the national broadcaster, RTÉ, in any format, for each of the years 2016 to date; and if he will make a statement on the matter. [52163/23]

Departmental Communications

Carol Nolan

198. Deputy Carol Nolan asked the Minister for Finance if his Department, or any body under the aegis of his Department, has facilitated in-person or remote briefings on any issue by organisations (details supplied) from 2020 to date; if so, the topic discussed; the fees paid to the organisations for these briefings; and if he will make a statement on the matter. [52190/23]

Primary Medical Certificates

Niamh Smyth

199. Deputy Niamh Smyth asked the Minister for Finance if the criteria for primary medical certificates can be reviewed; and if he will make a statement on the matter. [52214/23]

Primary Medical Certificates

Niamh Smyth

200. Deputy Niamh Smyth asked the Minister for Finance if the carer of a primary medical cert holder can have their vehicle adapted to suit the needs of the person they care for where they are no longer able to drive their own vehicle as it is no longer suitable for their needs; and if he will make a statement on the matter. [52354/23]

Financial Instruments

Paul Kehoe

201. Deputy Paul Kehoe asked the Minister for Finance when he expects the Strategic Banking Corporation of Ireland loan scheme to be open for applications for farm development loans, not the energy-related loans; and if he will make a statement on the matter. [52363/23]

Tax Data

Jim O'Callaghan

202. Deputy Jim O'Callaghan asked the Minister for Finance the number of returns with respect to the vacant homes tax that have been received to date; the total number of properties recorded as occupied, those recorded as vacant; the total number of exemptions from the tax that have been claimed; and if he will make a statement on the matter. [52376/23]

Economic Data

Ged Nash

203. Deputy Ged Nash asked the Minister for Finance the amount, in numeric terms and as a percentage of GNI*, that the private housing industry contributed to the Irish economy through taxes associated with private property sales, purchases, landlord rental incomes and any other relevant taxes for each of the previous five years; and if he will make a statement on the matter. [52399/23]

Departmental Meetings

Pauline Tully

204. Deputy Pauline Tully asked the Minister for Finance if he has plans to have a bilateral meeting with a person (details supplied). [52402/23]

Tax Code

Jim O'Callaghan

205. Deputy Jim O'Callaghan asked the Minister for Finance if he will consider affording property owners who are registering for the vacant property tax more than two options with respect to choosing the status of the property, given that at present the only available options are principal private residence or rented; if he has considered providing an option as licensee or caretaker or other; and if he will make a statement on the matter. [52445/23]

Primary Medical Certificates

Michael McNamara

206. Deputy Michael McNamara asked the Minister for Finance if his Department will give consideration to introducing primary medical certificates to all individuals with physical disabilities (details supplied); and if he will make a statement on the matter. [52452/23]

Tax Code

Eoin Ó Broin

207. Deputy Eoin Ó Broin asked the Minister for Finance to outline what legislative basis the Revenue Commissioner has for using the fuel mix disclosure, as published by the Commission for Regulation of Utilities, when making a determination on the percentage of electricity that is from renewable sources and therefore eligible for relief from the electricity tax. [52480/23]

Tax Reliefs

Holly Cairns

208. Deputy Holly Cairns asked the Minister for Finance whether his Department would consider making it mandatory for any film or TV co-productions shooting in Ireland to engage local Irish performers on equal terms and conditions as any visiting performer whose fees are subsidised by state bodies; and if he will make a statement on the matter. [52569/23]

National Treasury Management Agency

Pearse Doherty

79. Deputy Pearse Doherty asked the Minister for Finance the total value and number of investments made by the Ireland Strategic Investment Fund in companies or enterprises that operate in illegal Israeli settlements in the occupied territories and, respectively, companies or enterprises that have been included on the UN database of companies operating in illegal Israeli settlements on Palestinian land, which was published by the United Nations Human Rights Council resolution 31/36; and for an update on engagements the Minister or his Department have had with ISIF with respect to divesting from said companies. [51791/23]

Vehicle Registration Tax

Denis Naughten

80. Deputy Denis Naughten asked the Minister for Finance if he will consider reviewing the rate of VRT that applies to cars with advanced driver-assistance systems technologies that assist drivers in driving and parking functions and, as a result, dramatically reduce road traffic accidents; and if he will make a statement on the matter. [51596/23]

Tax Code

Pearse Doherty

81. Deputy Pearse Doherty asked the Minister for Finance for his and his Department's analysis of the estimated deadweight loss associated with the rented residential relief; its implications for social equity within the taxation system; and if he will make a statement on the matter. [51792/23]