Parliamentary questions

Tax Code

Pearse Doherty

180. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying a reduced rate of VAT at 9% applying to electricity and gas from 1 January 2023 to 31 December 2023. [36928/22]

Tax Code

Pearse Doherty

181. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of maintaining the existing reduced rates of excise duty total mineral oil tax on petrol and diesel from 13 October 2022 to 31 December 2022. [36929/22]

Tax Code

Pearse Doherty

182. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying the existing reduced rates of excise duty total mineral oil tax on petrol and diesel from 1 January 2023 to 30 June 2023, 12 October 2023 and 31 December 2023 respectively. [36930/22]

Tax Code

Pearse Doherty

183. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying reduced rates of excise duty total mineral oil tax on petrol and diesel to €359 per 1,000 litres and €330 per 1,000 litres, respectively, from 13 October 2022 to 31 December 2022. [36932/22]

Tax Code

Pearse Doherty

184. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying reduced rates of excise duty total mineral oil tax on petrol and diesel to €359 per 1,000 litres and €330 per 1,000 litres, respectively, from 1 January 2023 to 30 June 2023, 12 October 2023 and 31 December 2023. [36933/22]

Tax Code

Pearse Doherty

185. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying excise duty at a rate of €0 per 1,000 litres on home heating oil from 30 September 2022 to 31 December 2022. [36934/22]

Tax Code

Pearse Doherty

186. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying excise duty at a rate of €0 per 1,000 litres on home heating oil from 1 January 2023 to 30 June 2023, 12 October 2023 and 31 December 2023, respectively. [36935/22]

Tax and Social Welfare Codes

Róisín Shortall

187. Deputy Róisín Shortall asked the Minister for Finance the assumptions made when modelling the cost of increasing social welfare payments and other expenditures given that a portion of that money will be expected to be returned to the Exchequer in the form of VAT, excise duty and other forms; and if he will make a statement on the matter. [36946/22]

Credit Unions

Róisín Shortall

188. Deputy Róisín Shortall asked the Minister for Finance when he intends to publish legislation to amend the Credit Union Act 1997; his plans to increase the role of credit unions in the banking sector; and if he will make a statement on the matter. [36948/22]

Credit Unions

Róisín Shortall

189. Deputy Róisín Shortall asked the Minister for Finance the number of credit unions participating in the personal microcredit scheme, by name and location, in tabular form; the number that are not participating; the steps that he is taking to increase participation; and if he will make a statement on the matter. [36949/22]

Insurance Coverage

Niall Collins

190. Deputy Niall Collins asked the Minister for Finance if advice will be given to a person (details supplied) in relation to mortgage protection insurance; and if he will make a statement on the matter. [36953/22]

Tax Reliefs

Steven Matthews

38. Deputy Steven Matthews asked the Minister for Finance the position regarding the living cities initiative; the number of successful applications; the number of residential units that it has added to the housing stock; the cost to the Exchequer of each broken down by county to date in tabular form; if any consideration is being given to expanding the criteria for eligibility for this scheme; and if he will make a statement on the matter. [36456/22]

Tax Code

Darren O'Rourke

39. Deputy Darren O'Rourke asked the Minister for Finance if he has examined the impact business aviation is having on Ireland’s carbon emissions; if he has considered imposing a tax on business aviation and private jets considering the disproportional impact they have on carbon emissions; his views on the EU Commission’s draft proposals that will exclude executive jets from the proposed tax on aviation fuel (details supplied); and if he will make a statement on the matter. [36491/22]

Tax Code

Darren O'Rourke

40. Deputy Darren O'Rourke asked the Minister for Finance if he has examined the impact that luxury yachts operating in Irish waters and ports are having on Ireland's carbon emissions; if he has considered imposing a tax on luxury private yachts considering the disproportional impact they have on carbon emissions; and if he will make a statement on the matter. [36493/22]

Public Sector Staff

Michael Ring

41. Deputy Michael Ring asked the Minister for Finance the number of former county managers and CEOs of local authorities who are currently working within his Department and any agency or body under the remit of his Department, including details for persons employed in any format such as on a contract or advisory basis; and if he will make a statement on the matter. [36298/22]

Tax Code

Sorca Clarke

42. Deputy Sorca Clarke asked the Minister for Finance the estimated full-year revenue that would be generated if a 40% rate of capital gains tax on individuals income in excess of €250,000 inclusive of income deriving from capital gains was introduced . [36478/22]

Departmental Data

Catherine Murphy

43. Deputy Catherine Murphy asked the Minister for Finance the amount of gold reserves held in Ireland on a quarterly basis since the year commencing 2000 to Quarter 2 2022, in tabular form. [36590/22]

Departmental Data

Catherine Murphy

44. Deputy Catherine Murphy asked the Minister for Finance the tonnage and value of precious metals and or receivables held in reserve that are not gold as of month end of June 2022. [36591/22]

Primary Medical Certificates

Seán Canney

159. Deputy Seán Canney asked the Minister for Finance his views on whether Parkinson's disease should be included on the list of conditions that make a person eligible for the primary medical certificate, given that the disease is degenerative and is a lifelong condition; and if he will make a statement on the matter. [35962/22]

Tax Code

Michael Collins

160. Deputy Michael Collins asked the Minister for Finance if there is a plan to increase the VAT limit for businesses (details supplied) given the rising costs; and if he will make a statement on the matter. [36048/22]

Tax Code

Colm Burke

161. Deputy Colm Burke asked the Minister for Finance if consideration will be given to introducing a vacant property tax to reduce the number of vacant properties; and if he will make a statement on the matter. [36132/22]

Strategic Infrastructure

Michael Fitzmaurice

162. Deputy Michael Fitzmaurice asked the Minister for Finance the measures put in place by his Department to guarantee that the monies lent by the Irish Strategic Investment Fund will be used only for aviation development within the State; and if he will make a statement on the matter. [36184/22]

Strategic Infrastructure

Michael Fitzmaurice

163. Deputy Michael Fitzmaurice asked the Minister for Finance the details of the measures in place to monitor the way in which, and the location, of the moneys lent by the Ireland Strategic Investment Fund are spent; and if he will make a statement on the matter. [36185/22]

Strategic Infrastructure

Michael Fitzmaurice

164. Deputy Michael Fitzmaurice asked the Minister for Finance if the directors of an airline (details supplied) have given his Department an undertaking to use Ireland Strategic Investment Fund moneys only in the development of routes within and from the State; and if he will make a statement on the matter. [36186/22]

Strategic Infrastructure

Michael Fitzmaurice

165. Deputy Michael Fitzmaurice asked the Minister for Finance if the loan given to an airline (details supplied) from the Ireland Strategic Investment Fund is to be rescinded if the airline fails on commitments made when receiving the loan; and if he will make a statement on the matter. [36188/22]

Tax Code

Sorca Clarke

166. Deputy Sorca Clarke asked the Minister for Finance if his Department will consider a review of the 9% VAT rate for those hotels charging exorbitant rates; and if he will make a statement on the matter. [36270/22]

Appointments to State Boards

Michael Ring

167. Deputy Michael Ring asked the Minister for Finance the number of former civil servants who are currently serving on State boards under his remit; the number of former county managers and chief executive officers of local authorities who are currently on each of the State boards under his remit; and if he will make a statement on the matter. [33852/22]

Revenue Commissioners

Emer Higgins

168. Deputy Emer Higgins asked the Minister for Finance when the Central Revenue Information Office at Cathedral Street, North City, Dublin 1 will be open to members of the public; and if he will make a statement on the matter. [35284/22]

National Asset Management Agency

Cormac Devlin

169. Deputy Cormac Devlin asked the Minister for Finance if his attention has been drawn to a matter involving the National Asset Management Agency (details supplied); if he will raise the issue with the agency seeking an update; and if he will make a statement on the matter. [35402/22]

Departmental Funding

Rose Conway-Walsh

170. Deputy Rose Conway-Walsh asked the Minister for Finance the number of PhD positions funded by his Department or bodies under the aegis of his Department; the average stipend or salary paid to full-time PhD candidates through these funding streams; and if he will make a statement on the matter. [35432/22]

Tax Code

Holly Cairns

171. Deputy Holly Cairns asked the Minister for Finance his views on increasing the VAT threshold for small and medium enterprise service providers to €80,000; and if he will make a statement on the matter. [35547/22]

Tax Reliefs

Michael Healy-Rae

172. Deputy Michael Healy-Rae asked the Minister for Finance if the disabled passengers and drivers scheme will be reviewed (details supplied); and if he will make a statement on the matter. [35575/22]

Customs and Excise

Catherine Murphy

173. Deputy Catherine Murphy asked the Minister for Finance the number of customs officials inspections at Knock, Cork, Kerry, Dublin and Shannon airports in 2021 and to date in 2022; the value of items, substances and cash seized during this period; and the amount of cash returned on appeal for the same time period. [35781/22]

Vehicle Registration Tax

Catherine Murphy

174. Deputy Catherine Murphy asked the Minister for Finance the estimated amount that would be generated if the late registration fee of 0.1% was increased to 0.6% for vehicles that remain unregistered for VRT, based on 2019 figures. [35782/22]

Revenue Commissioners

Catherine Murphy

175. Deputy Catherine Murphy asked the Minister for Finance the estimated cost of providing seven additional dog detector teams for the Revenue Commissioners; the amount of cash seized by the Revenue Commissioners' dog unit in 2021 and to date in 2022; and the estimated street value of drugs and tobacco products seized during that time period. [35783/22]

Tax Code

Eoin Ó Broin

176. Deputy Eoin Ó Broin asked the Minister for Finance the current rate of VAT on construction for Government-funded social and affordable housing schemes; and if there are any legal impediments to reducing or zero-rating VAT on such schemes. [35787/22]

Tax Code

Eoin Ó Broin

177. Deputy Eoin Ó Broin asked the Minister for Finance the current rate of VAT on construction for refurbishment of vacant properties; and if there are any legal impediments to lowering this rate of VAT for refurbishment of vacant properties when such refurbishments meet other Government policy objectives, including those set out in the climate action plan's town centre first policy. [35788/22]

Departmental Bodies

Matt Carthy

178. Deputy Matt Carthy asked the Minister for Finance the bodies under his aegis in which persons will receive a pay rise from 1 July 2022; the role of each, where appropriate, or the anonymised salaries bands otherwise, the current remuneration and the proposed increase; and if he will make a statement on the matter. [35851/22]

Tax Credits

Michael Lowry

179. Deputy Michael Lowry asked the Minister for Finance if he will consider establishing a scheme of tax credits in budget 2023 for owner-occupiers of defective apartments, duplexes and residential properties to offset remediation costs, similar to the way buy-to-let owners can offset liabilities against profit and loss; and if he will make a statement on the matter. [35891/22]

EU Directives

Michael Lowry

180. Deputy Michael Lowry asked the Minister for Finance if he has reconsidered his support for the enactment of a proposed European Union directive implementing a minimum corporate tax rate, given the increased pressures on Irish and European Union competitiveness as a result of the Russian invasion of Ukraine. [35936/22]

EU Directives

Michael Lowry

181. Deputy Michael Lowry asked the Minister for Finance if he plans to implement the proposed global minimum tax rate as part of Finance Bill 2023. [35937/22]

Tax Reliefs

Cathal Crowe

182. Deputy Cathal Crowe asked the Minister for Finance if his Department will consider a relaxation of rules on a temporary basis to allow employers to pay a fuel allowance to their workers without having it taxed, a measure which could be rescinded once fuel prices stabilise. [35974/22]

Mortgage Interest Rates

Jennifer Carroll MacNeill

183. Deputy Jennifer Carroll MacNeill asked the Minister for Finance the response and actions taken by the Central Bank in relation to tracker mortgages; if this situation and response will be applied to other similar cases ongoing and in the future; and if he will make a statement on the matter. [36036/22]

Budget Process

John Lahart

184. Deputy John Lahart asked the Minister for Finance if he has received a budget submission from an organisation (details supplied); his response to the proposals; and if he will make a statement on the matter. [36055/22]

Tax Reliefs

Niamh Smyth

185. Deputy Niamh Smyth asked the Minister for Finance if an appeal by a person (details supplied) will be reviewed; the status of same; and if he will make a statement on the matter. [36057/22]

Insurance Industry

Rose Conway-Walsh

186. Deputy Rose Conway-Walsh asked the Minister for Finance to provide an update for publicans who are awaiting payment from insurance companies for business closure claims as a result of the pandemic; and if he will make a statement on the matter. [36125/22]

Strategic Infrastructure

Michael Fitzmaurice

187. Deputy Michael Fitzmaurice asked the Minister for Finance the Department that is in control of the Ireland Strategic Investment Fund; if this fund is for regional development in the Republic of Ireland; and if he will make a statement on the matter. [36156/22]

Banking Sector

Claire Kerrane

188. Deputy Claire Kerrane asked the Minister for Finance if his attention has been drawn to the difficulties being experienced by older people with accounts with a bank (details supplied) who have to find alternative banking and have no photographic identification, passport or driver's licence, which many in their 80s and 90s, in particular, do not have; if provision will be made for these citizens; and if he will make a statement on the matter. [36212/22]

Banking Sector

Thomas Gould

189. Deputy Thomas Gould asked the Minister for Finance if he has engaged with banks regarding the reduction of quarterly fees, given the current climate, and encouraged them to notify people of quarterly fee charge withdrawals prior to withdrawal [36225/22]

Customs and Excise

Patricia Ryan

125. Deputy Patricia Ryan asked the Minister for Finance his plans to reform excise duty; and if he will make a statement on the matter. [35102/22]

Charitable and Voluntary Organisations

Jennifer Whitmore

126. Deputy Jennifer Whitmore asked the Minister for Finance if any State or semi-State bodies that report to him are currently or have been registered as a charity; the reason for the charity status; the person or body that holds primacy for accountability in those instances, whether the Minister or the Charities Regulator; and if he will make a statement on the matter. [35007/22]

Vehicle Registration Tax

Michael Healy-Rae

127. Deputy Michael Healy-Rae asked the Minister for Finance if he will address a matter (details supplied) in relation to the registration of a car; and if he will make a statement on the matter. [35021/22]

Tax Code

Ivana Bacik

128. Deputy Ivana Bacik asked the Minister for Finance the rationale for setting the VAT rate for dog grooming at 23%, rather than 13.5% or 9%. [35076/22]

Credit Unions

Patricia Ryan

129. Deputy Patricia Ryan asked the Minister for Finance his plans to expand the role of credit unions; and if he will make a statement on the matter. [35093/22]

Credit Unions

Patricia Ryan

130. Deputy Patricia Ryan asked the Minister for Finance if he will provide funding for credit unions to provide ATM machines in towns that have lost their 24-hour accessible ATM machine due to bank branch closures; and if he will make a statement on the matter. [35094/22]

Tax Reliefs

James Lawless

21. Deputy James Lawless asked the Minister for Finance if he will address an issue with the first-time buyers scheme (details supplied); and if he will make a statement on the matter. [34709/22]

Tax Reliefs

Michael Healy-Rae

22. Deputy Michael Healy-Rae asked the Minister for Finance if he plans to include second houses in the help-to-buy scheme to allow persons to get on the property ladder, given that new houses are not easy to buy at present. [34846/22]

Public Sector Staff

Willie O'Dea

23. Deputy Willie O'Dea asked the Minister for Finance further to Parliamentary Question No. 67 of 18 May 2022, the number of appointments to the grade of assistant principal in the Limerick region; the reason for the significant deviation between appointments following competition from the open streams of both the Public Appointments Service and Revenue competitions versus the number of appointments from interdepartmental competitions; if there should be some level of parity between the streams; if Revenue envisions requesting candidates from this stream for appointment to the Limerick region in the near future; and if he will make a statement on the matter. [34677/22]

Fuel Prices

Seán Sherlock

24. Deputy Sean Sherlock asked the Minister for Finance his views on correspondence regarding fuel costs for the haulage industry (details supplied). [34685/22]

Tax Reliefs

Paul Murphy

25. Deputy Paul Murphy asked the Minister for Finance if tax relief (details supplied) for taking care of an incapacitated individual at the same time as tax relief on employing a home carer will be applied to the previous years when the legislation was the same; if persons that would have qualified for both tax reliefs will be contacted to make them aware of this e-Brief and the consequences for their entitlements. [34722/22]

Tax Reliefs

Matt Carthy

26. Deputy Matt Carthy asked the Minister for Finance the number of instances since 2017 in which a gift clawback has arisen as a result of farmer who has inherited or been gifted land and has placed such land jointly in the name of their spouse; the average tax intake as a result; and if he will make a statement on the matter. [34732/22]

Tax Reliefs

Matt Carthy

27. Deputy Matt Carthy asked the Minister for Finance further to Parliamentary Questions Nos. 370 and 371 of 14 June 2022, the total value of income deferred in relation to the 90 taxpayer units that declared exempt income from the leasing of agricultural land and also claimed consanguinity relief during 2019; if he intends to repeat the 2019 analysis on the basis of any other year; and if he will make a statement on the matter. [34733/22]

Tax Reliefs

Matt Carthy

28. Deputy Matt Carthy asked the Minister for Finance the specific tax reliefs available to farmers which are due to expire in 2022/2023; and if he will make a statement on the matter. [34734/22]

Banking Sector

Michael Lowry

29. Deputy Michael Lowry asked the Minister for Finance if he will review issues raised by a person (details supplied) in County Tipperary in relation to the proposed withdrawal of banks from the Irish market; and if he will make a statement on the matter. [34812/22]

Tax Code

Michael Lowry

30. Deputy Michael Lowry asked the Minister for Finance if he will reconsider Ireland’s position on the global minimum tax rate in view of the fiscal challenges impacting and expected to impact Ireland and the need to make the country as attractive as possible for multinational investment; and if he will make a statement on the matter. [34814/22]

Regulatory Bodies

Catherine Murphy

31. Deputy Catherine Murphy asked the Minister for Finance the number of persons assigned to the regulatory section within the Central Bank who are dedicated to the building society market; if he will provide details of same in respect of credit unions. [34830/22]

Banking Sector

Catherine Murphy

32. Deputy Catherine Murphy asked the Minister for Finance if he and or his officials have developed any plans to launch a State-owned building society. [34831/22]

Tax Reliefs

Louise O'Reilly

33. Deputy Louise O'Reilly asked the Minister for Finance if the reimbursement rate under the drivers and passengers with disabilities fuel grant will be increased to reflect recent increases in fuel prices. [34992/22]

Tax Code

Brendan Griffin

210. Deputy Brendan Griffin asked the Minister for Finance his advice on a matter (details supplied) regarding the help-to-buy scheme; and if he will make a statement on the matter. [34209/22]

Tax Code

Willie O'Dea

211. Deputy Willie O'Dea asked the Minister for Finance if he has plans to allow the help-to-buy scheme to be used for the purchase of second-hand homes; and if he will make a statement on the matter. [34279/22]

Vehicle Registration Tax

Richard O'Donoghue

212. Deputy Richard O'Donoghue asked the Minister for Finance if discussions are expected to increase the VRT and VAT allowed on vehicles purchased by people with disabilities and organisations due to the increase of the cost of vehicles and the adaptations that are required; and if he will make a statement on the matter. [34418/22]

Departmental Schemes

Seán Canney

213. Deputy Seán Canney asked the Minister for Finance if he is supports restructuring the key employee engagement programme given that in its current format it remains too complicated and restrictive for use by SMEs; and if he will make a statement on the matter. [34473/22]

International Agreements

Patrick Costello

214. Deputy Patrick Costello asked the Minister for Finance the steps that have been taken by his Department in line with European Union law to ensure that Ireland's bilateral agreement with Morocco relating to double taxation does not cover territory in occupied Western Sahara. [33559/22]

Tax Code

Seán Canney

215. Deputy Seán Canney asked the Minister for Finance if his attention has been drawn to the inequity in the proposals to change the benefit-in-kind which will take account of the C02/kg impact of the vehicle for drivers of company cars given that they have no input into the type of car that their employer purchases or when their employer will change the fleet to electric vehicles; and if he will make a statement on the matter. [33675/22]

Tax Reliefs

Noel Grealish

216. Deputy Noel Grealish asked the Minister for Finance if persons employed as fully-qualified accountants in either the public and civil service sector or the private sector are eligible for tax relief under section 114 TCA for their professional membership fees paid by themselves to their accountancy representative body; if fully-qualified accountants employed in accountancy practices are similarly entitled when they pay the fees themselves; if he will provide details of the legislative requirement in which such fees must be incurred wholly, exclusively and necessarily by an individual in the performance of the duties of his or her employment; and if he will make a statement on the matter. [33700/22]

Tax Yield

Dara Calleary

218. Deputy Dara Calleary asked the Minister for Finance the projected receipts from excise duty on motor fuels for each of the first five months of 2022 versus in each month of the actual recorded receipts in tabular form; and if he will make a statement on the matter. [33766/22]

Tax Yield

Dara Calleary

219. Deputy Dara Calleary asked the Minister for Finance the projected receipts from excise duty on home heating oils for each of the first five months of 2022 versus in each month of the actual recorded receipts in tabular form; and if he will make a statement on the matter. [33767/22]

Departmental Bodies

Michael Ring

220. Deputy Michael Ring asked the Minister for Finance the State boards that are under his remit; the details of each State board; the details of all the persons who are currently on each board in tabular form; and if he will make a statement on the matter. [33831/22]

Insurance Coverage

Alan Dillon

221. Deputy Alan Dillon asked the Minister for Finance the options that are available for those who have a long-term yet non-life-threatening illness (details supplied) who are unable to secure health insurance due to that; and if he will make a statement on the matter. [33941/22]

Departmental Staff

Peadar Tóibín

222. Deputy Peadar Tóibín asked the Minister for Finance the total number of persons who are employed by his Department; the number who are currently working remotely; and the estimated number of persons in his Department who ordinarily worked from home prior to the Covid-19 pandemic. [33974/22]

Insurance Coverage

Jackie Cahill

223. Deputy Jackie Cahill asked the Minister for Finance if his attention has been drawn to instances in which thatched houses cannot be sold given that the vendor cannot secure insurance for the structures; his views on whether it is acceptable for insurance companies to refuse to insure thatched buildings; and if he will make a statement on the matter. [34137/22]

Tax Credits

Neale Richmond

224. Deputy Neale Richmond asked the Minister for Finance the estimated amount it would cost to increase the tax band of the incapacitated tax credit by €200; the full-year cost of the current tax credit; and if he will make a statement on the matter. [34139/22]

Tax Credits

Mairéad Farrell

225. Deputy Mairéad Farrell asked the Minister for Finance the estimated cost of increasing the home care tax credit from €1,600 to €1,800; the full-year cost of the current tax credit for households that avail of the grant; and if he will make a statement on the matter. [34197/22]

Departmental Schemes

Seán Canney

226. Deputy Seán Canney asked the Minister for Finance if he intends to reform and restructure the KEEP scheme; and if he will make a statement on the matter. [34472/22]

Tax Data

Pearse Doherty

188. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions No. 394 and 395 of 14 June 2022, the number of persons availing of tax relief on pension contributions in 2019 disaggregated by salary band in intervals of €10,000, on an individual level given that the PAYE data on employee pension contributions is now reported to the Revenue Commissioners. [33268/22]

Tax Data

Pearse Doherty

189. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions No. 394 and 395 of 14 June 2022, the cost to the Exchequer of tax relief on pension contributions in 2019 disaggregated by salary band in intervals of €10,000, on an individual level given that the PAYE data on employee pension contributions is now reported the Revenue Commissioners. [33269/22]

Tax Code

Neale Richmond

190. Deputy Neale Richmond asked the Minister for Finance his views that the gap between the exit tax of 41% and the capital gains tax of 33% with an inclusion of a €1,250 exemption is to be maintained; his further views that the 41% rate of exit tax should be lowered; and if he will make a statement on the matter. [33292/22]

Credit Unions

Patrick Costello

191. Deputy Patrick Costello asked the Minister for Finance if he will consider an amendment to the Credit Union Act 1994 to permit credit unions to include a statement when issuing the notice of the AGM to each eligible member in the notice to the effect that the annual accounts may be obtained on the website of the credit union or at the registered office of the credit union (details supplied); and if he will make a statement on the matter. [33302/22]

Tax Code

James Browne

192. Deputy James Browne asked the Minister for Finance the position regarding inheritance tax (details supplied); and if he will make a statement on the matter. [33317/22]

Fuel Prices

Patricia Ryan

193. Deputy Patricia Ryan asked the Minister for Finance his plans to address the rising cost of home heating oil; and if he will make a statement on the matter. [33405/22]

Fuel Prices

Patricia Ryan

194. Deputy Patricia Ryan asked the Minister for Finance his plans to address the rising cost of petrol and diesel; and if he will make a statement on the matter. [33406/22]

Covid-19 Pandemic Supports

Bernard Durkan

195. Deputy Bernard J. Durkan asked the Minister for Finance if the Revenue Commissioners will meet with a person (details supplied) in order to further discuss their qualification as a new business owner; and if he will make a statement on the matter. [33552/22]

Departmental Schemes

Neale Richmond

20. Deputy Neale Richmond asked the Minister for Finance if he has any plans to view separated and divorced persons as first-time buyers for the help to buy scheme even if they have previously owned a home as is the case for the local authority schemes; and if he will make a statement on the matter. [32883/22]

Tax Code

Thomas Gould

21. Deputy Thomas Gould asked the Minister for Finance if he has considered a VAT reduction in retrofitting projects. [33141/22]

Tax Code

Noel Grealish

22. Deputy Noel Grealish asked the Minister for Finance if he will share the Department’s fiscal contingency plan in the event multinational companies leave the Irish market on foot of the implementation of the global and or European minimum tax rate; and if he will make a statement on the matter. [33171/22]

Budget Process

Joe Carey

157. Deputy Joe Carey asked the Minister for Finance if he plans to amend the tax requirement in the upcoming Budget in terms of qualifying for the first-time buyers grant given the drive that is ongoing to recruit workers from abroad and to get many of the Irish diaspora to return to take up employment here (details supplied); and if he will make a statement on the matter. [32519/22]

Tax Code

Peter Fitzpatrick

158. Deputy Peter Fitzpatrick asked the Minister for Finance his views on the reintroduction of the 9% vat rate to the tourism industry; the affect it would have on inbound and domestic tourism; and if he will make a statement on the matter. [32761/22]

Insurance Industry

Rose Conway-Walsh

159. Deputy Rose Conway-Walsh asked the Minister for Finance if he will discuss the effect that increasing liability insurance premiums are having on sports and cultural organisations as well as adventure centres; and if he will make a statement on the matter. [32269/22]

Fiscal Policy

Jim O'Callaghan

160. Deputy Jim O'Callaghan asked the Minister for Finance the impact that the recent increase in interest rates will have on the projected rise in Ireland’s debt servicing costs; and if he will make a statement on the matter. [31824/22]

Fiscal Policy

Jim O'Callaghan

161. Deputy Jim O'Callaghan asked the Minister for Finance if a hedging strategy has been introduced to reduce any projected rise in Ireland’s debt servicing costs; and if he will make a statement on the matter. [31825/22]