Parliamentary questions

Tax Reliefs

Colm Burke

51. Deputy Colm Burke asked the Minister for Finance to clarify what measures are to be taken to ensure there is not a discrepancy between higher and lower paid workers as a result of a higher BIK being made available for electric cars, which may be more expensive, but simultaneously result in greater tax reliefs than for those with internal combustion engine models; what incentives are available and will be introduced for lower income workers to ensure that plug-in electric hybrid vehicles are more affordable for them; and if he will make a statement on the matter. [23015/24]

Vehicle Registration Tax

Paul Kehoe

52. Deputy Paul Kehoe asked the Minister for Finance when the VRT rules were last changed for crew carrier vehicles that can carry over five passengers; if he is aware of the implications of this extra cost on those involved in the construction industry transporting workers who may have no other transport options available to them; and if he will make a statement on the matter. [23045/24]

Tax Code

Robert Troy

53. Deputy Robert Troy asked the Minister for Finance to review the bands for inheritance tax in Budget 2025 (details supplied). [23205/24]

Tax Code

Brendan Griffin

54. Deputy Brendan Griffin asked the Minister for Finance if Ireland is an outlier in personal taxation on investments; if citizens from other EU countries have a tax advantage when investing in funds domiciled in Ireland, whereas Irish citizens are at a disadvantage, thereby making investment in property and pensions the only simple alternative to leaving money in low interest savings accounts; if the matter will be reviewed; and if he will make a statement on the matter. [23239/24]

Tax Exemptions

Cathal Berry

55. Deputy Cathal Berry asked the Minister for Finance if he will consider exempting psychotherapists and counsellors from the 13.5% VAT rate, in order to improve access to mental health services; and if he will make a statement on the matter. [23268/24]

Tax Yield

Brendan Griffin

56. Deputy Brendan Griffin asked the Minister for Finance the amount generated by the local property tax, per local authority area, in 2023; and if he will make a statement on the matter. [23298/24]

Tax Yield

Brendan Griffin

57. Deputy Brendan Griffin asked the Minister for Finance the number of individual properties registered for payment of the local property tax, per local authority area, in 2023; and if he will make a statement on the matter. [23299/24]

Tax Yield

Brendan Griffin

58. Deputy Brendan Griffin asked the Minister for Finance the amount generated by the local property tax per category of property valuation, per local authority area, in 2023; and if he will make a statement on the matter. [23300/24]

Tax Code

Brendan Griffin

59. Deputy Brendan Griffin asked the Minister for Finance if he will reconsider plans to reintroduce further excise increases on fuel later this year; if tax receipts from fuel are ahead of schedule to date in 2024; if so, by how much; if he will provide a breakdown of actual income versus projected income, per category; and if he will make a statement on the matter. [23302/24]

Tax Code

Richard Boyd Barrett

72. Deputy Richard Boyd Barrett asked the Minister for Finance if, given the urgency of boosting housing supply, he is considering further changes to the residential zoned land tax to accelerate activation of residential zoned land; and if he will make a statement on the matter. [22766/24]

Tax Reliefs

Jennifer Murnane O'Connor

73. Deputy Jennifer Murnane O'Connor asked the Minister for Finance the number of help-to-buy claims approved in Carlow since 1 July 2020, along with the number of applicants associated with these claims; and if he will make a statement on the matter. [22703/24]

Consumer Protection

Pearse Doherty

74. Deputy Pearse Doherty asked the Minister for Finance to outline the provision in insurance law with respect to consent to settle, whereby policyholders must provide consent where an insurer wishes to make a settlement with respect to a third-party claim; and if he will make a statement on the matter. [22789/24]

Tax Rebates

Robert Troy

75. Deputy Robert Troy asked the Minister for Finance if any changes have been made in relation to the VAT refund order for farmers in place since 1972; and if he will make a statement on the matter. [22685/24]

Tax Code

Richard Boyd Barrett

76. Deputy Richard Boyd Barrett asked the Minister for Finance if he is planning further taxation measures to address property speculation; and if he will make a statement on the matter. [22767/24]

Tax Credits

James O'Connor

77. Deputy James O'Connor asked the Minister for Finance the total number of rent tax credit claims made in Cork for each of the years 2022, 2023 and to date in 2024; and if he will make a statement on the matter. [22688/24]

EU Agreements

Matt Carthy

78. Deputy Matt Carthy asked the Minister for Finance for an update on negotiations at a European level regarding the Capital Markets Union; and if he will make a statement on the matter. [22781/24]

Banking Sector

Aindrias Moynihan

79. Deputy Aindrias Moynihan asked the Minister for Finance if he is aware of difficulties persons are having in securing bridging finance products from the banking sector to secure a new home for downsizing while they are awaiting sale of their current home; and if he will make a statement on the matter. [22720/24]

Tax Code

Pearse Doherty

80. Deputy Pearse Doherty asked the Minister for Finance if he or his Department undertook a review of the 10% stamp duty with respect to the bulk purchase of residential property; and if he will make a statement on the matter. [22788/24]

Primary Medical Certificates

Pauline Tully

81. Deputy Pauline Tully asked the Minister for Finance the number of persons currently on the waiting list for the Disabled Drivers Medical Board of Appeal; the timeframe for this waiting list to be cleared; what actions are being taken to implement a new modern, fit-for-purpose vehicle adaptation scheme; and if he will make a statement on the matter. [22780/24]

Departmental Strategies

Pearse Doherty

83. Deputy Pearse Doherty asked the Minister for Finance for an update on his Department's strategy regarding financial scams and fraud; and if he will make a statement on the matter. [22791/24]

Business Supports

Pádraig O'Sullivan

84. Deputy Pádraig O'Sullivan asked the Minister for Finance for a sectoral breakdown of the number of businesses with warehoused debt that did not engage with the Revenue Commissioners before the 3 May deadline in terms of number of businesses and value of warehoused debt, in tabular form; and if he will make a statement on the matter. [22710/24]

Legislative Measures

Cormac Devlin

85. Deputy Cormac Devlin asked the Minister for Finance when he will legislate to ensure access to cash; and if he will make a statement on the matter. [22617/24]

Illicit Trade

Jim O'Callaghan

86. Deputy Jim O'Callaghan asked the Minister for Finance if he will consider increasing fines for tobacco smuggling; and if he will make a statement on the matter. [22750/24]

Tax Reliefs

Robert Troy

87. Deputy Robert Troy asked the Minister for Finance for an update on the help-to-buy scheme; if he has any plans to change the loan-to-value ratio under the scheme; if the upper price limit will be revised; and if he will make a statement on the matter. [22686/24]

Tax Credits

Niamh Smyth

88. Deputy Niamh Smyth asked the Minister for Finance the number of eligible claims currently being made for the rent tax credit in each of counties Cavan, Monaghan, Donegal, Sligo, Leitrim, Roscommon, Mayo and Galway; and if he will make a statement on the matter. [22553/24]

Broadcasting Sector

Christopher O'Sullivan

89. Deputy Christopher O'Sullivan asked the Minister for Finance his plans for supporting the unscripted media sector; and if he will make a statement on the matter. [22746/24]

Tax Code

Alan Farrell

91. Deputy Alan Farrell asked the Minister for Finance if he will consider support measures to support the hospitality sector, including VAT reductions; and if he will make a statement on the matter. [22751/24]

Tax Code

Richard Boyd Barrett

92. Deputy Richard Boyd Barrett asked the Minister for Finance if he is considering additional taxation measures in budget 2025 to address dereliction and long-term vacancy; and if he will make a statement on the matter. [22765/24]

Consumer Protection

Pearse Doherty

93. Deputy Pearse Doherty asked the Minister for Finance to provide an update on consideration of changes to legislation to address the inability of consumers to make complaints to the Financial Services and Pensions Ombudsman with respect to vulture funds as a result of gaps in its regulation. [22787/24]

EU Regulations

Richard Bruton

95. Deputy Richard Bruton asked the Minister for Finance if he will indicate the plans for Ireland to adopt the European taxonomy in investment. [22784/24]

Tax Yield

Willie O'Dea

96. Deputy Willie O'Dea asked the Minister for Finance for a report on income tax receipts in the first four months of 2024; and if he will make a statement on the matter. [22569/24]

Primary Medical Certificates

Catherine Connolly

97. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 40 of 10 April 2024, the status of his Department's work to develop a new scheme to replace the disabled drivers and disabled passengers scheme with a modern, fit-for-purpose vehicle adaptation scheme as recommended by the National Disability Inclusion Strategy Transport Working Group; the details of the note submitted by his Department to the senior officials group in January 2024 outlining a proposal for a replacement scheme; and if he will make a statement on the matter. [22679/24]

Tax Data

Matt Carthy

98. Deputy Matt Carthy asked the Minister for Finance the number of non-domiciled individuals taxed on a remittance basis; the number of individuals who have self-assessed with Revenue as non-domiciled in each of the years 2021, 2022 and 2023; and if his Department is considering changes to the non-domicile regime to restrict the remittance basis of taxation that applies to the regime. [22782/24]

Banking Sector

Richard Bruton

99. Deputy Richard Bruton asked the Minister for Finance to review the recovery of funds invested in the rescue of the pillar banks during the financial crisis; and if he will make a statement on the matter. [22783/24]

Tax Rebates

Jackie Cahill

100. Deputy Jackie Cahill asked the Minister for Finance his response to concerns from farmers who were refused refunds on VAT items that previously qualified; and if he will make a statement on the matter. [22701/24]

Tax Code

Willie O'Dea

101. Deputy Willie O'Dea asked the Minister for Finance the tax changes he is considering to make it more attractive for people to invest their savings, rather than having money sit in bank accounts; and if he will make a statement on the matter. [22568/24]

Inflation Rate

Joe Flaherty

102. Deputy Joe Flaherty asked the Minister for Finance if he expects that with inflation now moderating, the pressures many consumers have faced will likely ease across the year; and if he will make a statement on the matter. [22683/24]

Tax Code

Seán Haughey

103. Deputy Seán Haughey asked the Minister for Finance his plans for a substantial income tax package in budget 2025; and if he will make a statement on the matter. [22682/24]

Tax Code

Richard Boyd Barrett

104. Deputy Richard Boyd Barrett asked the Minister for Finance if he will reconsider his plans to reinstate higher excise on fuel in August; if he will outline, given the increased costs of living on ordinary people, what the cost impact will be on households and business from increasing taxes on fuel; and if he will make a statement on the matter. [22763/24]

Tax Credits

Rose Conway-Walsh

105. Deputy Rose Conway-Walsh asked the Minister for Finance the value and number of successful claims under the research and development tax credit made by SMEs and non-SMEs, respectively, in each of the years 2021, 2022 and 2023; if his Department will consider introducing a simplified application process for SMEs to encourage research and innovation among indigenous companies; and if he will make a statement on the matter. [22793/24]

Tax Rebates

Jackie Cahill

106. Deputy Jackie Cahill asked the Minister for Finance the reason calf feeders were VAT refundable without any question up to August 2023 and are now being refused; and if he will make a statement on the matter. [22702/24]

Primary Medical Certificates

Pauline Tully

107. Deputy Pauline Tully asked the Minister for Finance for an update on the actions being taken to implement the proposals for a modern, fit-for-purpose vehicle adaptation scheme in line with international best practice that would replace the disabled drivers and disabled passengers scheme; and if he will make a statement on the matter. [22779/24]

EU Directives

Pearse Doherty

108. Deputy Pearse Doherty asked the Minister for Finance his response to the European Commission's opening of an infringement procedure against Ireland and issuance of a formal letter of notice regarding incorrect transposition of the 4th and 5th Anti-Money Laundering Directives; and if he will make a statement on the matter. [22790/24]

Tax Code

Richard Boyd Barrett

109. Deputy Richard Boyd Barrett asked the Minister for Finance if he is considering in budget 2025 introducing a wealth tax on the top 5% of wealthiest households; and if he will make a statement on the matter. [22764/24]

Tax Yield

Cathal Crowe

110. Deputy Cathal Crowe asked the Minister for Finance for a report on corporation tax receipts in the first four months of 2024; and if he will make a statement on the matter. [22566/24]

National Treasury Management Agency

Christopher O'Sullivan

111. Deputy Christopher O'Sullivan asked the Minister for Finance the work being undertaken by ISIF to support the State's climate action targets; and if he will make a statement on the matter. [22745/24]

Tax Credits

Jennifer Murnane O'Connor

112. Deputy Jennifer Murnane O'Connor asked the Minister for Finance the total number of rent tax credit claims made in Carlow for each of the years 2022, 2023 and to date in 2024; and if he will make a statement on the matter. [22704/24]

Departmental Reports

Seán Haughey

113. Deputy Seán Haughey asked the Minister for Finance if he will report on the stability programme update 2024 he published in April; and if he will make a statement on the matter. [22681/24]

Departmental Reviews

Jim O'Callaghan

114. Deputy Jim O'Callaghan asked the Minister for Finance when the review of the standard fund threshold will be concluded; and if he will make a statement on the matter. [22749/24]

Inflation Rate

Cathal Crowe

115. Deputy Cathal Crowe asked the Minister for Finance his expectations for living standards for households in the remainder of 2024; and if he will make a statement on the matter. [22567/24]