Parliamentary questions

Tax Code

Damien English

94. Deputy Damien English asked the Minister for Finance further to Parliamentary Question No. 441 of 11 September 2023, if he is aware and if he will agree that the Revenue Commissioners methodology of taxpayer units includes all unearned income and part-time workers, and that if unearned income was removed along with part-time workers, the amount of the population that pays the top rate of tax at 40% would be higher; and if he will make a statement on the matter. [44523/23]

Banking Sector

Joe O'Brien

95. Deputy Joe O'Brien asked the Minister for Finance the details of any regulation or policy that governs the provision of ATMs in public places that are not physically connected to a commercial bank; and if there is any obligation or regulation on the providers of such ATMs to ensure these ATMs are not removed, thus potentially leaving a community without access to cash. [44554/23]

Transport Policy

Sean Fleming

71. Deputy Sean Fleming asked the Minister for Finance the up-to-date position regarding the processing and deciding on appeals by the Disabled Drivers Medical Board of Appeal; and if he will make a statement on the matter. [44429/23]

Tax Data

Carol Nolan

72. Deputy Carol Nolan asked the Minister for Finance the estimated total additional revenue which will be generated in a full year by the first two increases in excise duty on petrol, diesel and market gas oil which were implemented in June and September 2023; and if he will make a statement on the matter. [44226/23]

Departmental Data

Marian Harkin

73. Deputy Marian Harkin asked the Minister for Finance for clarification on an issue (details supplied). [44261/23]

Mortgage Interest Rates

Willie O'Dea

74. Deputy Willie O'Dea asked the Minister for Finance the Government’s proposals to deal with the dramatic increases in mortgages held by vulture funds, which is causing great distress to individuals with these mortgages; and if he will make a statement on the matter. [44279/23]

Tax Code

Eoin Ó Broin

75. Deputy Eoin Ó Broin asked the Minister for Finance if changes are intended in the way the Revenue Commissioners treat the income received by general practitioners from the health service for providing GMS services; if so, the changes; the rationale behind the change; and if he will make a statement on the matter. [44323/23]

European Court of Justice

Mark Ward

76. Deputy Mark Ward asked the Minister for Finance if he will provide details of the judgements made against Ireland in the Court of Justice of the European Union in each of the past five years in respect of matters which are the responsibility of his Department; the nature of the cases and judgements in question; the total amount in euro of fines and/or penalties paid to date associated with each adverse finding broken down by amount paid by day, week, month and so on, as per the judgement; the remedial procedures, if any, that have been undertaken by the State to address each of the judgements; and if he will make a statement on the matter. [44330/23]

Tax Code

Róisín Shortall

77. Deputy Róisín Shortall asked the Minister for Finance to respond to matters raised in correspondence (details supplied); the reason for this change in tax treatment for GPs; if he has engaged with the Revenue Commissioners on this matter; and if he will make a statement on the matter. [44349/23]

Departmental Data

Patricia Ryan

78. Deputy Patricia Ryan asked the Minister for Finance the number of family home mortgages that are now in the hands of vulture funds in 2023; how many of those mortgages are/were the subject of alternative payment arrangements or split/shelved portion mortgages prior to them being sold to vulture funds, by county, in tabular form; and if he will make a statement on the matter. [44473/23]

Motor Fuels

Niamh Smyth

92. Deputy Niamh Smyth asked the Minister for Finance to review correspondence (details supplied); if he will outline if HVO falls under such rebate scheme; and if he will make a statement on the matter. [44015/23]

Tax Forms

Sorca Clarke

93. Deputy Sorca Clarke asked the Minister for Finance the number of access officers within the Revenue Commissioners available to assist people with a disability complete tax return; what offices they are located in; and what tax returns are available to them to provide assistance. [44212/23]

Tax Code

Michael Healy-Rae

94. Deputy Michael Healy-Rae asked the Minister for Finance if the classification of hydrotreated vegetable oil from a substitute fuel to a biofuel will be considered in the forthcoming Finance Act (details supplied); and if he will make a statement on the matter. [43457/23]

Tax Code

Francis Noel Duffy

95. Deputy Francis Noel Duffy asked the Minister for Finance the reason his Department categorises approved retirement funds not as a pension, but as savings and investments; if consideration has been given to categorising approved retirement funds as a pension; and if he will make a statement on the matter. [43477/23]

Tax Code

Ged Nash

96. Deputy Ged Nash asked the Minister for Finance if he will outline, in view of the Low Pay Commission's recommendation that the hourly rate of the national minimum wage should rise to €12.70 in 2024, the estimated full-year cost of adjusting USC rates to avoid a cliff edge for full-time workers on the national minimum wage; and if he will make a statement on the matter. [43507/23]

Tax Yield

Cian O'Callaghan

97. Deputy Cian O'Callaghan asked the Minister for Finance if he will provide the gross rental income tax take and the number of tax units charged for rental income during 2021 and 2022; and if he will make a statement on the matter. [43557/23]

Tax Reliefs

Aengus Ó Snodaigh

98. Deputy Aengus Ó Snodaigh asked the Minister for Finance where the intellectual property rights of a designated activity company, established for the purpose of section 481 tax relief, go upon the dissolution of the said company. [43580/23]

Revenue Commissioners

Jennifer Murnane O'Connor

99. Deputy Jennifer Murnane O'Connor asked the Minister for Finance if there will be a return to full customer service within Revenue for the public, following the withdrawal of many in-person services (details supplied) during the pandemic; and if he will make a statement on the matter. [43584/23]

Tax Code

Michael Ring

100. Deputy Michael Ring asked the Minister for Finance if there are any plans to update VAT regulations for a sector (details supplied); and if he will make a statement on the matter. [43633/23]

State Properties

Ivana Bacik

101. Deputy Ivana Bacik asked the Minister for Finance if the Office of the Revenue Commissioners owns properties or sites which are vacant or derelict; if so, the number and addresses of such properties; if they are recorded on the vacancy or dereliction registers; and the reason for which they are vacant or derelict, in tabular form. [43670/23]

State Properties

Ivana Bacik

102. Deputy Ivana Bacik asked the Minister for Finance if the Central Bank owns properties or sites which are vacant or derelict; if so, the number and addresses of such properties; if they are recorded on the vacancy or dereliction registers; and the reason for which they are vacant or derelict, in tabular form. [43700/23]

Tax Data

John Paul Phelan

103. Deputy John Paul Phelan asked the Minister for Finance whether he is aware of a recent report (details supplied) on total tax revenue as a proportion of national income in the United Kingdom; if his Department monitors any similar measure of the overall level of taxation in Ireland; and if so, to outline the findings of any such research in recent years. [43720/23]

Tax Data

John Paul Phelan

104. Deputy John Paul Phelan asked the Minister for Finance further to Parliamentary Question No. 166 of 26 September 2023, if he will provide the equivalent figures for 2007 to 2020, inclusive. [43723/23]

Tax Reliefs

Ivana Bacik

105. Deputy Ivana Bacik asked the Minister for Finance his views on the adequacy of the Disabled Drivers Medical Board of Appeal; the number of applications awaiting a decision from the Board; the average waiting time for a decision; and the number of appeals considered and determined in each of the past 12 months; and if he will make a statement on the matter. [43733/23]

Tax Reliefs

Mary Lou McDonald

106. Deputy Mary Lou McDonald asked the Minister for Finance how many requests for appeal hearings with the DDMBA (Disabled Drivers Medical Board of Appeal) are currently in hand; and if he will make a statement on the matter. [43738/23]

Tax Reliefs

Mary Lou McDonald

107. Deputy Mary Lou McDonald asked the Minister for Finance when appeal hearings with the DDMBA (Disabled Drivers Medical Board of Appeal) will recommence for persons who have had a primary medical certificate application deemed ineligible. [43739/23]

Tax Reliefs

Mary Lou McDonald

108. Deputy Mary Lou McDonald asked the Minister for Finance to provide an update on his Department’s engagement with NRH (National Rehabilitation Hospital) regarding the DDMBA (Disabled Drivers Medical Board Of Appeal); have financial arrangements been agreed with NRH (National Rehabilitation Hospital); have the NRH (National Rehabilitation Hospital) agreed to host the DDMBA (Disabled Drivers Medical Board of Appeal (DDMBA); and if he will make a statement on the matter. [43740/23]

Tax Reliefs

Mary Lou McDonald

109. Deputy Mary Lou McDonald asked the Minister for Finance the progress made to date by his Department regarding the replacement of the disabled drivers and disabled passengers scheme; and if he will make a statement on the matter. [43741/23]

Tax Reliefs

Mary Lou McDonald

110. Deputy Mary Lou McDonald asked the Minister for Finance whether a review of regulations underpinning the disabled drivers and disabled passengers scheme and primary medical certificate scheme has taken place arising from the Supreme Court challenge to the conflict between the regulations and primary legislation; and if he will make a statement on the matter. [43742/23]

Business Supports

Thomas Pringle

111. Deputy Thomas Pringle asked the Minister for Finance if he will consider extending the temporary business energy support scheme, as many small businesses in County Donegal and across the country are still facing extreme difficulty with the inflation crisis; and if he will make a statement on the matter. [43743/23]

Tax Code

Pearse Doherty

112. Deputy Pearse Doherty asked the Minister for Finance what legislative instruments exist to allow local authorities to introduce a "tourist tax" as a revenue-raising initiative. [43744/23]

Tax Collection

Pearse Doherty

113. Deputy Pearse Doherty asked the Minister for Finance what measures have been implemented to allow for the investigation of properties which may be liable for the vacant home tax; and if he will make a statement on the matter. [43745/23]

Tax Code

Seán Haughey

114. Deputy Seán Haughey asked the Minister for Finance if he will request that the Revenue Commissioners change their plans to make all GPs in partnerships, individually responsible for the income they receive from the general medical scheme and to pay tax accordingly given the problems this will cause in respect of the provision of GP services generally; the reason this change was considered; and if he will make a statement on the matter. [43756/23]

Tax Credits

Aengus Ó Snodaigh

115. Deputy Aengus Ó Snodaigh asked the Minister for Finance his plans to organise the stakeholder forum to discuss how to maximise the benefits of the Section 481 credit for all concerned stakeholders and facilitate discussion of relevant issues, as recommended in the Budgetary Oversight Committee Report on the Section 481 Film Tax Credit; when he expects this forum will take place; and if he will make a statement on the matter. [43785/23]

Insurance Industry

Matt Shanahan

116. Deputy Matt Shanahan asked the Minister for Finance the steps she and her Department are taking to pressure insurance companies to pass on savings, following the publication of an article (details supplied) outlining how the implementation of judicial guidelines has caused a slump in the number of personal injury cases being taken to the courts; if she will consider supporting a windfall tax gain on insurance companies that are failing to pass on considerable savings; and if he will make a statement on the matter. [43836/23]

Tax Reliefs

Michael Creed

117. Deputy Michael Creed asked the Minister for Finance if he will review the level of pension contributions that qualify for the higher rate of tax relief introduced in 2014; if he accepts that the purchasing power of those impacted by this cap not changing since its introduction has been significantly reduced; and if he will make a statement on the matter. [43903/23]

Tax Reliefs

Michael Creed

118. Deputy Michael Creed asked the Minister for Finance further to Parliamentary Question No. 232 of 27 June 2023, if he will outline the current situation regarding the functioning of the Disabled Drivers Medical Board of Appeal; and if he will make a statement on the matter. [43904/23]

Customs and Excise

Brendan Smith

119. Deputy Brendan Smith asked the Minister for Finance his views on the current effectiveness of the minimum excise duty trigger price applicable to tobacco products; the proposals, if any, there are to change this price; and if he will make a statement on the matter. [43915/23]

Tax Code

Ged Nash

120. Deputy Ged Nash asked the Minister for Finance if he is aware of a change of approach by the Revenue Commissioners to the tax affairs of general practitioners who hold general medical services contracts with the HSE, specifically those who operate within a partnership structure, as is common practice (details supplied); his views on whether the position should be reconsidered, as outlined in the correspondence provided; and if he will make a statement on the matter. [43916/23]

Tax Reliefs

Patrick Costello

121. Deputy Patrick Costello asked the Minister for Finance when a decision will be made on implementation of the recommendations of the final report of the NDIS transport working group's review of the disabled drivers and disabled passengers scheme. [43923/23]

Tax Code

Fergus O'Dowd

122. Deputy Fergus O'Dowd asked the Minister for Finance to consider proposals (details supplied) in respect of exit tax applicable to life insurance investment arrangements; and if he will make a statement on the matter. [43945/23]

Tax Code

Ged Nash

123. Deputy Ged Nash asked the Minister for Finance if he is reviewing the position as regards the exit tax applicable to life insurance investment arrangements in the context of the forthcoming Finance Bill; his views on a matter (details supplied); and if he will make a statement on the matter. [43970/23]

Tax Code

Bríd Smith

124. Deputy Bríd Smith asked the Minister for Finance if he can detail the consultations his Department has had with GP representative groups regarding proposed changes to the tax treatment of GMS income, specifically the proposal to have this income declared as income by individual GPs who at present are in partnerships or have such income mandated to employers; if he can detail any research on the possible impact of this proposal in terms of tax revenue and impact on GP partnerships; and if he will make a statement on the matter. [43975/23]

Tax Code

Bríd Smith

125. Deputy Bríd Smith asked the Minister for Finance if his Department has a proposal to change the tax treatment of GP partnerships and their income from the GMS scheme; and if he will make a statement on the matter. [43976/23]

Tax Reliefs

Danny Healy-Rae

126. Deputy Danny Healy-Rae asked the Minister for Finance for an update on a matter (details supplied) in relation to long-term rental; and if he will make a statement on the matter. [43977/23]

Tax Collection

Steven Matthews

127. Deputy Steven Matthews asked the Minister for Finance if his Department maintains an updated list of the number of vacant units deemed ineligible for the vacant homes tax as they are uninhabitable; and if he will make a statement on the matter. [43981/23]

Tax Code

Thomas Pringle

128. Deputy Thomas Pringle asked the Minister for Finance his views on a taxation matter (details supplied); and if he will make a statement on the matter. [43983/23]

Tax Collection

Steven Matthews

129. Deputy Steven Matthews asked the Minister for Finance if his Department maintains an updated list of the number of structures deemed ineligible for local property tax as they are uninhabitable; and if he will make a statement on the matter. [43995/23]

Customs and Excise

Carol Nolan

130. Deputy Carol Nolan asked the Minister for Finance if he will make a commitment that there will be no change to the excise duty applied to agri-diesel due to low road usage of farm machinery and no viable alternative for use in farm machinery; and if he will make a statement on the matter. [44027/23]

Tax Code

Carol Nolan

131. Deputy Carol Nolan asked the Minister for Finance if he will retain section 664A of the Taxes Consolidation Act 1997 and extend it to include agricultural contractors to mitigate the increased cost of production; and if he will make a statement on the matter. [44028/23]