Parliamentary questions

Financial Services

Ged Nash

329. Deputy Ged Nash asked the Minister for Finance to confirm how many enforcement actions the Central Bank has taken against Russian individuals or entities who are on the EU sanctions list since the current sanctions regime became operational in 2022, and who have a presence in the Irish financial services system vis a vis ‘Section 110’ Special Purpose Vehicles; how many live investigations are ongoing; and if he will make a statement on the matter. [48377/23]

Financial Services

Louise O'Reilly

330. Deputy Louise O'Reilly asked the Minister for Finance what options are available where lending institutions refuse to lend to a mortgage applicant where the applicant concerned has cystic fibrosis. [48391/23]

Tax Reliefs

Cian O'Callaghan

331. Deputy Cian O'Callaghan asked the Minister for Finance if he will consider extending the bike-to-work scheme for people who are self-employed in the interest of meeting our climate targets; and if he will make a statement on the matter. [48394/23]

Tax Reliefs

Pádraig O'Sullivan

332. Deputy Pádraig O'Sullivan asked the Minister for Finance if a scheme (details supplied) will be reviewed to address an anomaly; and if he will make a statement on the matter. [48430/23]

Revenue Commissioners

Emer Higgins

333. Deputy Emer Higgins asked the Minister for Finance the number of Revenue Commissioners staff assigned to anti-smuggling activities, across all areas of illicit trade, in each of the past ten years. [48611/23]

Tax Code

Seán Canney

334. Deputy Seán Canney asked the Minister for Finance if he intends to amend the tax treatment of interest-free loans from parents to their children; and if he will make a statement on the matter. [48624/23]

Departmental Contracts

Thomas Pringle

335. Deputy Thomas Pringle asked the Minister for Finance the number and details of contracts currently held by his Department with a company (details supplied); and if he will make a statement on the matter. [48657/23]

Departmental Contracts

Thomas Pringle

336. Deputy Thomas Pringle asked the Minister for Finance the number and details of contracts currently held by his Department with a company (details supplied); and if he will make a statement on the matter. [48690/23]

Departmental Contracts

Thomas Pringle

337. Deputy Thomas Pringle asked the Minister for Finance the number and details of contracts currently held by his Department with a company (details supplied); and if he will make a statement on the matter. [48706/23]

Financial Services

James Browne

338. Deputy James Browne asked the Minister for Finance if a financial institution can request a letter stating that an individual is not a politically exposed person. [48730/23]

Primary Medical Certificates

Ged Nash

140. Deputy Ged Nash asked the Minister for Finance if he has plans to review the medical criteria for the provision of a primary medical certificate; and if he will make a statement on the matter. [47080/23]

Business Supports

Jim O'Callaghan

141. Deputy Jim O'Callaghan asked the Minister for Finance the number of businesses in each county that successfully applied for inclusion under the temporary business energy support scheme; the estimated value or worth of the support in each county, in tabular form; and if he will make a statement on the matter. [47099/23]

Tax Reliefs

Jim O'Callaghan

142. Deputy Jim O'Callaghan asked the Minister for Finance how many homebuyers 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. [47102/23]

Tax Credits

Jim O'Callaghan

143. Deputy Jim O'Callaghan asked the Minister for Finance how many taxpayers are currently claiming the rent tax credit, by county, in tabular form. [47129/23]

Tax Yield

Paul Donnelly

144. Deputy Paul Donnelly asked the Minister for Finance the estimated yield if the 8% USC rate were increased by a further 0.75%. [47144/23]

EU Bodies

Catherine Murphy

145. Deputy Catherine Murphy asked the Minister for Finance if he will provide an update on the bid to host the EU Anti-Money Laundering Association; if he has established a dedicated team of officials to work on delivering the bid; the number of occasions that they have met since their establishment; if he and or his officials has engaged any external consultancy to augment the work of the officials in the context of developing the bid; and if he and or his officials have engaged with the EU Council and the European Parliament in respect of the bid and the bid process. [47170/23]

Tax Appeals Commission

Matt Shanahan

146. Deputy Matt Shanahan asked the Minister for Finance for a breakdown of the number of determinations arrived at for the years 2020 to 2022, by each individual tax appeals commissioner. [47173/23]

Tax Reliefs

Pearse Doherty

147. Deputy Pearse Doherty asked the Minister for Finance the estimated number of mortgages eligible for the mortgage interest relief scheme announced in budget 2024; and if he will make a statement on the matter. [47175/23]

Tax Reliefs

Pearse Doherty

148. Deputy Pearse Doherty asked the Minister for Finance the number of primary dwelling home mortgages with an outstanding balance of less than €80,000 at end-2022; and the estimated number of such mortgages that would otherwise have been eligible for the mortgage interest relief scheme announced in budget 2024, had the €80,000 outstanding balance limit not applied. [47177/23]

Tax Rebates

Bernard Durkan

149. Deputy Bernard J. Durkan asked the Minister for Finance if a tax refund recently given in the name of a person (details supplied) was correctly subjected to further taxation by way of PAYE, PRSI and USC; and if he will make a statement on the matter. [47205/23]

Departmental Consultations

Carol Nolan

64. 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 from organisations (details supplied) from 2021 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. [46752/23]

State Bodies

Michael Ring

65. Deputy Michael Ring asked the Minister for Finance when the Disabled Drivers Medical Board of Appeals can recommence its clinics, considering that there have been no clinics since November 2021 and that there are over 1,000 appellants on the waiting list to have their appeals dealt with; and if he will make a statement on the matter. [46802/23]

Tax Reliefs

Michael Creed

66. Deputy Michael Creed asked the Minister for Finance further to Parliamentary Question No. 104 of 18 October 2023, if he will specifically address the issue raised therein regarding the rationale for the €80,000 threshold; and if he will make a statement on the matter. [46842/23]

International Agreements

Joan Collins

67. Deputy Joan Collins asked the Minister for Finance if Ireland will be supporting the adoption of a United Nations tax convention under the proposal set out by the UN Secretary General (details supplied). [46844/23]

Tax Data

Louise O'Reilly

68. Deputy Louise O'Reilly asked the Minister for Finance the amount of debt still warehoused under the tax debt warehousing scheme; the amount of this debt per division; and if he will make a statement on the matter. [46867/23]

Tax Data

Louise O'Reilly

69. Deputy Louise O'Reilly asked the Minister for Finance the amount of tax revenue lost as a result of a company becoming insolvent that had tax debt warehoused under the tax debt warehousing scheme; the amount of tax revenue lost, in tabular form; to provide a breakdown, by amount of tax revenue lost per division; and if he will make a statement on the matter. [46868/23]

State Bodies

Cathal Crowe

187. Deputy Cathal Crowe asked the Minister for Finance for an update on the appointment of a new Disabled Drivers Medical Board of Appeal, given that there is no appeal function for decisions on primary medical certificates. [46174/23]

Tax Data

Thomas Gould

188. Deputy Thomas Gould asked the Minister for Finance the amount levied under the vacant homes tax to date in 2023; and the number of properties this has been levied against by county, in tabular form. [46139/23]

Revenue Commissioners

Carol Nolan

189. Deputy Carol Nolan asked the Minister for Finance if he will engage with the Revenue Commissioners to address concerns regarding the inadequate and inefficient operation of the automated import and automated export system, which is having a seriously adverse financial impact on haulage companies (details supplied); and if he will make a statement on the matter. [46196/23]

Tax Data

Ged Nash

190. Deputy Ged Nash asked the Minister for Finance the number of taxpayer units who may have either underpayments or overpayments for the 2021 and 2022 tax years, respectively, and who have not yet submitted a tax return; and if he will make a statement on the matter. [46222/23]

Housing Schemes

Seán Canney

191. Deputy Seán Canney asked the Minister for Finance if he will consider allowing one member of a couple to get their share of the help to buy scheme if their partner previously benefited in their own right; and if he will make a statement on the matter. [46231/23]

Tax Credits

Michael Healy-Rae

192. Deputy Michael Healy-Rae asked the Minister for Finance the reason healthcare assistants cannot avail of the flat rate expenses the same as other occupations; and if he will make a statement on the matter. [46233/23]

State Bodies

Robert Troy

193. Deputy Robert Troy asked the Minister for Finance when the new national infrastructure firm will be established; the amount to be transferred into the fund each year; if there is a ceiling on the fund; how he will ensure the fund will be used efficiently; how projects will be prioritised from this fund; and how he will ensure these projects are rolled out and completed efficiently and in a timely manner. [46258/23]

Tax Code

Jennifer Whitmore

194. Deputy Jennifer Whitmore asked the Minister for Finance if he plans to review Ireland’s financial services tax regime, as encouraged by the Commission on Taxation and Welfare; if he plans to review the deemed disposal tax; and if he will make a statement on the matter. [46264/23]

Tax Code

Michael Ring

195. Deputy Michael Ring asked the Minister for Finance if he has plans to match the VAT threshold for a sector (details supplied) as has been done in other EU countries that have updated their regulations in support of the circular economy; and if he will make a statement on the matter. [46308/23]

Tax Code

Richard Boyd Barrett

196. Deputy Richard Boyd Barrett asked the Minister for Finance if there has been any reduction in the VAT rate applied to sports and fitness classes in Budget 2024; and if he will make a statement on the matter. [46309/23]

Tax Data

Aengus Ó Snodaigh

197. Deputy Aengus Ó Snodaigh asked the Minister for Finance further to Parliamentary Question No. 161 of 17 October 2023, to name the third party sources used to cost the zero-rating of VAT on e-books and audiobooks in Budget 2024; to provide the third party's estimate for household expenditure used to calculate the €3 million cost figure; and to comment on the due diligence, if any, undertaken by his Department of the third party in question and its figures. [46355/23]

Primary Medical Certificates

Seán Canney

198. Deputy Seán Canney asked the Minister for Finance when he expects to have the long awaited revised qualifying criteria for the primary medical certificate which will be fit for purpose; and if he will make a statement on the matter. [46406/23]

EU Funding

Catherine Murphy

199. Deputy Catherine Murphy asked the Minister for Finance if his Department has made funding applications for projects under the EU anti-fraud programme 2021, 2022 and to date in 2023; and if so, the applications that were approved, in tabular form. [46472/23]

State Bodies

Carol Nolan

200. Deputy Carol Nolan asked the Minister for Finance to provide details of all agencies and bodies under the aegis of his Department; if a dedicated Oireachtas email address is available for each; if not, if he will direct that such a dedicated email address be established to facilitate more efficient communication; and if he will make a statement on the matter. [46543/23]

Local Government Reform

Catherine Murphy

201. Deputy Catherine Murphy asked the Minister for Finance in the context of the Local Government Reform Act 2014, if he will provide a schedule of functions of his Department that have been devolved in full or in part, or are in the process of being devolved in full or in part; the date on which the devolutions commenced; and if he will indicate whether any function was returned to the Department subsequently. [46582/23]

Departmental Data

Carol Nolan

202. Deputy Carol Nolan asked the Minister for Finance the estimated proportion of corporation tax receipts that were spent on capital expenditure from 2015 to date; and if he will make a statement on the matter. [46591/23]

Departmental Data

Carol Nolan

203. Deputy Carol Nolan asked the Minister for Finance the total corporation tax receipts and the total tax receipts under all headings for each of the years 2010 to date, in tabular form; and if he will make a statement on the matter. [46592/23]

Departmental Data

Carol Nolan

204. Deputy Carol Nolan asked the Minister for Finance if a portion of corporation tax receipts were ring-fenced for capital expenditure from 2015 to date; and if he will make a statement on the matter. [46593/23]

Tax Code

Ivana Bacik

205. Deputy Ivana Bacik asked the Minister for Finance further to Parliamentary Question No. 432 of 11 September 2023, when the facility to set up a repeat rental notification at monthly intervals, including an instruction for remitting the NLWT to Revenue directly from the tenant's bank account, will be implemented. [46657/23]

Housing Policy

Ged Nash

206. Deputy Ged Nash asked the Minister for Finance if he will consider a policy change to Government’s various assistance schemes for first-time buyers based on a policy matter (details supplied); and if he will make a statement on the matter. [46682/23]

National Vehicle and Driver File

Robert Troy

174. Deputy Robert Troy asked the Minister for Finance if he will address an anomaly in vehicle registration system (details supplied). [45877/23]

Tax Code

James Lawless

175. Deputy James Lawless asked the Minister for Finance to examine a matter (details supplied); and if he will make a statement on the matter. [45878/23]

Housing Schemes

Alan Dillon

176. Deputy Alan Dillon asked the Minister for Finance to outline the supports in place for a person who has been approved a mortgage but refused mortgage protection based on medical grounds (details supplied); and if he will make a statement on the matter. [45947/23]

State Claims Agency

Alan Kelly

177. Deputy Alan Kelly asked the Minister for Finance if his Department and all the agencies that report to his Department fully respect a judgment (details supplied) that was ruled on in March 2020. [45957/23]