Parliamentary questions

Tax Credits

Fergus O'Dowd

157. Deputy Fergus O'Dowd asked the Minister for Finance if a response to correspondence regarding single person child carer credit, SPCCC, will issue (details supplied). [13858/20]

Primary Medical Certificates

Paul Kehoe

158. Deputy Paul Kehoe asked the Minister for Finance the status of the resumption of oral hearings for the appeal of the primary medical certificate that needed to be cancelled in April 2020; and if he will make a statement on the matter. [13865/20]

Insurance Coverage

Joe O'Brien

159. Deputy Joe O'Brien asked the Minister for Finance if his attention has been drawn to the practice that is carried out by insurance companies to impose a limit on the number of years a person cannot have insurance before they lose access to a no claims bonus (details supplied); and if he will make a statement on the matter. [13901/20]

Wage Subsidy Scheme

Brendan Griffin

160. Deputy Brendan Griffin asked the Minister for Finance if he will extend the temporary wage subsidy scheme to a business (details supplied); and if he will make a statement on the matter. [13913/20]

Value Added Tax

Chris Andrews

161. Deputy Chris Andrews asked the Minister for Finance if yoga studios currently in the VAT rate group of 13.5% can be moved into the second reduced rate of 9% in conjunction with other sporting activities and physical education activities; and if he will make a statement on the matter. [13927/20]

Value Added Tax

Anne Rabbitte

162. Deputy Anne Rabbitte asked the Minister for Finance if he is considering the introduction of a VAT claim back on the purchase of materials related to crèches reopening post Covid-19; and if he will make a statement on the matter. [14013/20]

Programme for Government

Seán Sherlock

163. Deputy Sean Sherlock asked the Minister for Finance the costings carried out on the programme for Government; and if he will provide documents on those costings. [14030/20]

Consultancy Contracts

Carol Nolan

164. Deputy Carol Nolan asked the Minister for Finance the external consultancy organisation or provider which delivered diversity and inclusion training within his Department from 2018 to date; the costs associated with such services; and if he will make a statement on the matter. [14055/20]

Departmental Legal Costs

Carol Nolan

165. Deputy Carol Nolan asked the Minister for Finance the expenditure his Department incurred in respect of external legal fees in each of the years from 2016 to date in tabular form; and if he will make a statement on the matter. [14072/20]

Wage Subsidy Scheme

Martin Browne

166. Deputy Martin Browne asked the Minister for Finance the supports available for tourism businesses which are seasonal and would normally be operating at full capacity (details supplied); his views on whether a seasonal average would be fairer for tourism businesses; and if plans are in place to make allowances for the seasonality of businesses in the tourism sector. [14108/20]

Universal Social Charge

Aodhán Ó Ríordáin

167. Deputy Aodhán Ó Ríordáin asked the Minister for Finance the annual cost of the removal of the 3% USC surcharge on incomes over €100,000 for the self-employed. [14114/20]

Wage Subsidy Scheme

David Cullinane

168. Deputy David Cullinane asked the Minister for Finance if matters raised in correspondence by a person (details supplied) on the calculation of ANRWP, average revenue net weekly pay, for the temporary wage subsidy scheme will receive a response; and if he will make a statement on the matter. [14131/20]

EU Budget Contribution

Carol Nolan

169. Deputy Carol Nolan asked the Minister for Finance the status of the concern expressed in a 2018 report from the Oireachtas Standing Committee of Public Accounts that established macroeconomic indicators have become unreliable in the Irish context and that the distorted picture they provide overstates debt sustainability and is costing the State hundreds of millions of euro each year in EU budget contributions; and if he will make a statement on the matter. [14142/20]

Tax Collection

John McGuinness

170. Deputy John McGuinness asked the Minister for Finance if the Revenue Commissioners have agreed the amounts of refunds due to a person (details supplied); if refunds are due, when payments will be made; and if a tax clearance certificate has been issued. [14153/20]

Revenue Commissioners

Steven Matthews

171. Deputy Steven Matthews asked the Minister for Finance the position for businesses that have received letters from the Revenue Commissioners regarding an inspection of their compliance regarding the temporary wage subsidy scheme; and the ramifications for businesses that are ultimately in compliance but due to staffing shortages or working from home arrangements are unable to meet the five day deadline for the compliance check as set out by the Revenue Commissioners. [14162/20]

Tax Reliefs

Brendan Griffin

172. Deputy Brendan Griffin asked the Minister for Finance if 2020 renovation expenditure on a bed and breakfast can be claimed as tax relief in 2021 (details supplied) in view of the fact there will be no income in 2020 due to the Covid-19 crisis; and if he will make a statement on the matter. [14179/20]

Public Liability Insurance

Brendan Griffin

173. Deputy Brendan Griffin asked the Minister for Finance if insurance providers will refund the 2020 public liability insurance premiums for seasonal bed and breakfasts which have not opened (details supplied); and if he will make a statement on the matter. [14180/20]

Wage Subsidy Scheme

Brendan Griffin

174. Deputy Brendan Griffin asked the Minister for Finance if a decision on a wage subsidy application by a club (details supplied) in County Cork will be re-examined; and if he will make a statement on the matter. [14181/20]

Banking Sector Staff

Ged Nash

175. Deputy Ged Nash asked the Minister for Finance the number of agency staff employed by a bank (details supplied) in which the State is a majority shareholder;; and if he will make a statement on the matter. [14204/20]

Mortgage Lending

Niamh Smyth

176. Deputy Niamh Smyth asked the Minister for Finance if he will meet with banks on behalf of mortgage holders whose mortgage contracts are being delayed due to the fact that they are in receipt of the temporary wage subsidy scheme; the steps he is taking to address the issue; and if he will make a statement on the matter. [14221/20]

Commencement of Legislation

Patricia Ryan

177. Deputy Patricia Ryan asked the Minister for Finance when he will enact the Consumer Insurance Contracts Act 2019; and if he will make a statement on the matter. [14335/20]

Central Bank of Ireland

Louise O'Reilly

178. Deputy Louise O'Reilly asked the Minister for Finance the number of requests for information and any other interactions the Central Bank has had with the investigation into the insolvency of a company (details supplied); and if he will make a statement on the matter. [14356/20]

Value Added Tax

Cormac Devlin

179. Deputy Cormac Devlin asked the Minister for Finance if consideration will be given to reducing the VAT rate on personal protective equipment to 0%; and if he will make a statement on the matter. [14391/20]

Value Added Tax

Cathal Crowe

180. Deputy Cathal Crowe asked the Minister for Finance if a reduced VAT rate will be implemented for the tourism sector similar to the steps taken during the last recession to help businesses survive as they reopen post Covid-19. [14398/20]

Tax Code

Emer Higgins

181. Deputy Emer Higgins asked the Minister for Finance the capital gains and other tax liabilities if a person surrenders their property to the financial institution that owns the mortgage; and if he will make a statement on the matter. [14407/20]

Mortgage Lending

Róisín Shortall

182. Deputy Róisín Shortall asked the Minister for Finance if the relationships framework which prevents the State from intervening in the way in which banks manage their day-to-day business, in the case of banks in which the State has a shareholding will be reviewed by the Government and the European Commission in view of the actions of some banks to greatly restrict mortgage lending in the midst of a housing crisis and unilaterally deny mortgage approval to applicants that are in receipt of a State wage subsidy; and if he will make a statement on the matter. [14412/20]

Wage Subsidy Scheme

Cathal Crowe

183. Deputy Cathal Crowe asked the Minister for Finance if the temporary wage subsidy scheme will be extended to seasonal workers; and if not, if a specific measure will be put in place to support such workers to allow them have an income stream and to ensure hotels and restaurants have a full complement of staff for the reduced tourist season. [14421/20]

Wage Subsidy Scheme

Róisín Shortall

184. Deputy Róisín Shortall asked the Minister for Finance the number of persons in receipt of the temporary wage subsidy scheme by county and age cohort in ten-year intervals in tabular form. [14429/20]

Brexit Issues

Carol Nolan

185. Deputy Carol Nolan asked the Minister for Finance the way in which the financial and economic commitments provided for in the programme for Government will be affected in the event of a no-deal Brexit; and if he will make a statement on the matter. [14435/20]

Ministerial Responsibilities

Seán Sherlock

186. Deputy Sean Sherlock asked the Minister for Finance if he will publish the departmental briefing paper on his role, remits and powers afforded to him upon appointment to the Cabinet. [14525/20]

Primary Medical Certificates

Brendan Smith

187. Deputy Brendan Smith asked the Minister for Finance his plans to improve the criteria for the primary medical certificate; and if he will make a statement on the matter. [14535/20]

Property Tax

Cormac Devlin

188. Deputy Cormac Devlin asked the Minister for Finance if he will request the Revenue Commissioners to extend the 2020 local property tax collection date from 21 July to 18 August 2020; and if he will make a statement on the matter. [14540/20]

Wage Subsidy Scheme

Richard Boyd Barrett

189. Deputy Richard Boyd Barrett asked the Minister for Finance if he will provide a tailored wage subsidy scheme for taxi drivers whose industry is facing long-term reductions in incomes as a result of Covid-19 until the sector fully recovers; and if he will make a statement on the matter. [14564/20]

Wage Subsidy Scheme

Pearse Doherty

190. Deputy Pearse Doherty asked the Minister for Finance the planned tax treatment for Covid-19 pandemic unemployment payments, particularly in which the tax liability for those payments exceeds unused personal and PAYE tax credits for 2020; the planned tax treatment for payments made through the temporary wage subsidy scheme particularly in which the tax liability for those payments exceeds unused personal and PAYE tax credits for 2020; and the considerations provided by his Department to introduce legislation that would prohibit interest accrual for mortgage holders availing of a moratorium or payment break in the context of Covid-19 as was implemented in other EU jurisdictions. [14568/20]

Fiscal Policy

Ged Nash

191. Deputy Ged Nash asked the Minister for Finance his plans to increase general spending as a percentage of GDP in view of the low rate here when compared to the European Union 27; if general spending will be increased and sustained in line with the eurozone average during the lifetime of the Government; and if he will make a statement on the matter. [14587/20]

Fiscal Policy

Ged Nash

192. Deputy Ged Nash asked the Minister for Finance the status of his plans to manage the public finances to ensure necessary investment in infrastructure and skills required to enhance competitiveness as outlined in the programme for Government; and if he will make a statement on the matter. [14588/20]

Value Added Tax

Ged Nash

193. Deputy Ged Nash asked the Minister for Finance his plans for a lower VAT rate for the tourism sector; his views on the findings from the 2018 OECD economic survey of Ireland report which recommended that preferential VAT rates be eliminated and lower rates for discretionary categories of expenditure, for example, hotel and restaurants are regressive; and if he will make a statement on the matter. [14589/20]

Value Added Tax

Ged Nash

194. Deputy Ged Nash asked the Minister for Finance his plans for a lower VAT rate for the tourism sector in view of the July 2018 report of his Department stating the regressive nature of the reduction; and if he will make a statement on the matter. [14590/20]

Wage Subsidy Scheme

Ged Nash

195. Deputy Ged Nash asked the Minister for Finance his plans to extend the temporary wage subsidy scheme beyond the scheduled deadline; if he plans a comprehensive audit of companies receiving the scheme to ensure they have met the stated criteria; and if he will make a statement on the matter. [14591/20]

Programme for Government

Ged Nash

196. Deputy Ged Nash asked the Minister for Finance his plans to move to a more sustainable tax environment as stated in the programme for Government in view of potential international corporation and digital tax changes; and if he will make a statement on the matter. [14592/20]

Programme for Government

Ged Nash

197. Deputy Ged Nash asked the Minister for Finance his plans to increase purely domestic activity as indicated by GNI as part of a more sustainable tax environment outlined in the programme for Government in view of identified external market risks such as Brexit and increased trade tensions; and if he will make a statement on the matter. [14593/20]

Programme for Government

Ged Nash

198. Deputy Ged Nash asked the Minister for Finance the timeline for the establishment of a commission on welfare and taxation as outlined in the Programme for Government; and if he will make a statement on the matter. [14594/20]

Property Tax

Ged Nash

199. Deputy Ged Nash asked the Minister for Finance when he plans to bring forward legislation for the local property tax on the basis of fairness as outlined in the programme for Government; his plans to increase the local property tax yield on the basis of fairness in view of the comparative low local property tax yield as cited in the 2019 report (details supplied) by his Department; if he plans to bring the yield of the tax in line with the EU average; and if he will make a statement on the matter. [14595/20]

Credit Unions

Ged Nash

200. Deputy Ged Nash asked the Minister for Finance his plans to enable and support the credit union movement to grow as outlined in the programme for Government; the way in which he plans to help credit unions deliver an expanded range of community banking services; and if he will make a statement on the matter. [14596/20]

Programme for Government

Ged Nash

201. Deputy Ged Nash asked the Minister for Finance his plans for a national recovery fund; if he plans to use windfall gains as identified in the programme for Government to reduce borrowing requirements; his views on whether such windfall gains would be more appropriately utilised as part of a national recovery fund; and if he will make a statement on the matter. [14597/20]

Programme for Government

Ged Nash

202. Deputy Ged Nash asked the Minister for Finance the way in which he plans to utilise taxation measures to close the deficit as outlined in the programme for Government; if he plans to predominantly use progressive or regressive taxation measures to achieve same; and if he will make a statement on the matter. [14598/20]

Programme for Government

Ged Nash

203. Deputy Ged Nash asked the Minister for Finance his plans to focus tax rises on behavioural taxes with negative externalities such as carbon tax, sugar tax and plastics as outlined in the programme for Government; his views on whether the cited behavioural taxes are not a sustainable source of revenue in view of the fact the stated objective of the tax is to reduce consumption of the good producing the negative externality; his further views on whether these taxation measures match the broader aim to achieve a sustainable tax environment as outlined in the programme for Government; and if he will make a statement on the matter. [14599/20]

Tax Code

Ged Nash

204. Deputy Ged Nash asked the Minister for Finance his plans to review capital gains tax in each budget over the next five years; his views on the matter (details supplied) by the tax strategy group 2020 relating to the tax; and if he will make a statement on the matter. [14600/20]

Programme for Government

Ged Nash

205. Deputy Ged Nash asked the Minister for Finance his plans to increase the self-employed earned income tax credit with the employee tax credit as outlined in the Programme for Government; and if he will make a statement on the matter. [14601/20]

Tax Code

Ged Nash

206. Deputy Ged Nash asked the Minister for Finance his plans to review the rate and threshold of capital acquisition taxation; and if he will make a statement on the matter. [14602/20]

Programme for Government

Ged Nash

207. Deputy Ged Nash asked the Minister for Finance his plans to ameliorate the USC surcharge applied to self-employed income; and if he will make a statement on the matter. [14603/20]

Programme for Government

Ged Nash

208. Deputy Ged Nash asked the Minister for Finance his plans for income tax credits and bands to be indexed linked to earnings as outlined in the programme for Government; and if he will make a statement on the matter. [14604/20]

Programme for Government

Ged Nash

209. Deputy Ged Nash asked the Minister for Finance his views on the programme for Government plan for no income tax or USC rates over the lifetime of the Government; if he is committed to no increase in income tax or USC rates for the top 5% of earners; and if he will make a statement on the matter. [14605/20]

Programme for Government

Ged Nash

210. Deputy Ged Nash asked the Minister for Finance his views on a recent European Commission report (details supplied); his views on whether the programme for Government reflects the recommendation of the European Commission; and if he will make a statement on the matter. [14606/20]

Programme for Government

Ged Nash

211. Deputy Ged Nash asked the Minister for Finance his plans to increase the home carer tax credit as outlined in the programme for Government; and if he will make a statement on the matter. [14607/20]

Statutory Instruments

Ged Nash

212. Deputy Ged Nash asked the Minister for Finance the status of the national register of beneficial owners; his views on the European Commission recommendation in a recent report (details supplied); the way in which he plans to monitor the quality of the information provided and the effectiveness of the register; and if he will make a statement on the matter. [14608/20]

Programme for Government

Ged Nash

213. Deputy Ged Nash asked the Minister for Finance his plans to implement the Roadmap on Corporation Tax Reform; and if he will make a statement on the matter. [14609/20]

Tax Credits

Ged Nash

214. Deputy Ged Nash asked the Minister for Finance his plans to increase the take-up of the research and development tax credit by small domestic companies; the take-up rate for micro, small, medium and large companies, respectively in tabular form; and if he will make a statement on the matter. [14610/20]

Programme for Government

Ged Nash

215. Deputy Ged Nash asked the Minister for Finance his plans to assess the code of conduct on mortgage arrears, including the available suite of alternative repayment arrangements and ensure that it has full legal effect as outlined in the programme for Government; and if he will make a statement on the matter. [14612/20]

Programme for Government

Ged Nash

216. Deputy Ged Nash asked the Minister for Finance the timeline for the introduction of the senior executive accountability regime to deliver heightened accountability with the banking system as outlined in the programme for Government; and if he will make a statement on the matter. [14613/20]

Covid-19 Pandemic

Ged Nash

217. Deputy Ged Nash asked the Minister for Finance his plans to work with the banking industry and non-bank lenders to support customers during and after the Covid-19 crisis as outlined in the programme for Government; his plans to support customers by working with banks to reduce the high rates of interest compared to the eurozone average for personal and commercial loans; and if he will make a statement on the matter. [14614/20]

Motor Tax

Ged Nash

218. Deputy Ged Nash asked the Minister for Finance his plans to review the motor taxation regime to ensure that it adequately captures the harm caused by nitrogen oxide and sulphur oxide emissions; and if he will make a statement on the matter. [14615/20]

Programme for Government

Ged Nash

219. Deputy Ged Nash asked the Minister for Finance his plans to increase and hypothecate all additional carbon tax revenue as outlined in the programme for Government; and if he will make a statement on the matter. [14616/20]

Programme for Government

Ged Nash

220. Deputy Ged Nash asked the Minister for Finance his plans to introduce a set of well-being indices to create a well-rounded holistic view of the way in which society here is faring as outlined in the programme for Government; and if he will make a statement on the matter. [14617/20]

Budget Process

Ged Nash

221. Deputy Ged Nash asked the Minister for Finance his plans to develop and incorporate measures relating to the distribution of wealth into the budgetary process; and if he will make a statement on the matter. [14619/20]

Budget Process

Ged Nash

222. Deputy Ged Nash asked the Minister for Finance his plans to incorporate national satellite accounts into the budgetary process; and if he will make a statement on the matter. [14621/20]

Economic Policy

Cathal Crowe

22. Deputy Cathal Crowe asked the Minister for Finance if he will consider defining surfing as a tourist activity in view of the fact that so many surf shops are hives of activity for those visiting coasts (details supplied). [12804/20]

Insurance Coverage

Jackie Cahill

23. Deputy Jackie Cahill asked the Minister for Finance the reason equestrian centres cannot get day cover for pony trekking companies (details supplied); and if he will make a statement on the matter. [12872/20]

Tax Reliefs

Anne Rabbitte

24. Deputy Anne Rabbitte asked the Minister for Finance the grants and supports available for making adaptions to cars to help parents travel with children with disabilities; and if he will make a statement on the matter. [13067/20]

Living City Initiative

Cian O'Callaghan

25. Deputy Cian O'Callaghan asked the Minister for Finance the amount allocated in Budget 2019 for the living cities initiative; the amount spent; his views on the effectiveness of the initiative; if he has considered introducing a grant element to the scheme for those on low incomes; and if he will make a statement on the matter. [13393/20]

Wage Subsidy Scheme

Patricia Ryan

26. Deputy Patricia Ryan asked the Minister for Finance if he will continue the temporary wage subsidy scheme into 2021 in circumstances in which certain seasonal sectors of the economy have passed their season; and if he will make a statement on the matter. [13531/20]

International Bodies

Róisín Shortall

27. Deputy Róisín Shortall asked the Minister for Finance if he has considered the recommendations of the UN Special Rapporteur on foreign debt (details supplied); his views on the recommendations; and if he will make a statement on the matter. [13634/20]

International Bodies

Róisín Shortall

28. Deputy Róisín Shortall asked the Minister for Finance if he has considered the recommendation of a group (details supplied) which states that the IMF should only be permitted to impose one condition on borrowers, the full repayment within the agreed upon time limit, thus separating the IMF lending and policy advice functions; his views on the recommendation; and if he will make a statement on the matter. [13635/20]

Tax Collection

Éamon Ó Cuív

29. Deputy Éamon Ó Cuív asked the Minister for Finance if the due date for inheritance tax 2020 will be deferred from 31 October 2020 in cases in which the inheritance consists of property in order to afford persons time to dispose of the properties in question which was held up due to the Covid-19 crisis; and if he will make a statement on the matter. [12708/20]

Tax Code

Aengus Ó Snodaigh

30. Deputy Aengus Ó Snodaigh asked the Minister for Finance his views on whether persons that have received lump sum compensation payments due to medical negligence and are in possession of a tax exemption certificate having paid a 1% Government levy at the outset of investing with a financial institution, should face a further 1% levy should they choose to switch their investment to another institution; and if he will make a statement on the matter. [12722/20]

Wage Subsidy Scheme

Fergus O'Dowd

31. Deputy Fergus O'Dowd asked the Minister for Finance if a reply will issue to correspondence from a person (details supplied) regarding the temporary wage subsidy scheme. [12730/20]

Tax Code

Robert Troy

32. Deputy Robert Troy asked the Minister for Finance if he will address the case of a person (details supplied). [12758/20]

Value Added Tax

Emer Higgins

33. Deputy Emer Higgins asked the Minister for Finance further to Parliamentary Question No. 81 of 16 June 2020, the reason dentists are excluded from a VAT exemption when many other medical professions are included; the reason dentists protecting patients from Covid-19 are treated differently to nursing homes protecting their residents from Covid-19 or doctors protecting their patients from Covid-19; and if he will make a statement on the matter. [12759/20]

Covid-19 Pandemic Unemployment Payment

Robert Troy

34. Deputy Robert Troy asked the Minister for Finance if a person (details supplied) will be taxed on the emergency Covid-19 payment they received for a number of weeks whilst unable to work due to Covid-19 restrictions. [12769/20]

Wage Subsidy Scheme

Catherine Murphy

35. Deputy Catherine Murphy asked the Minister for Finance if an employer is obliged to top-up a wage if it is accessing the temporary wage subsidy scheme (details supplied); if his attention has been drawn to construction companies accessing the scheme and failing to top-up the wages of their staff; if his officials and or the Revenue Commissioners engaged regarding the Sectoral Employment Order (Construction Sector) 2019 in the context of establishing the scheme and rolling it out; and if he will make a statement on the matter. [12802/20]

Tax Credits

Seán Sherlock

36. Deputy Sean Sherlock asked the Minister for Finance if a tax credit issue will be resolved for a person (details supplied). [12815/20]

Garda Stations

Frankie Feighan

37. Deputy Frankie Feighan asked the Minister for Finance further to Parliamentary Questions Nos. 325 to 329, inclusive, of 16 June 2020, the Garda stations included in the Garda building and refurbishment programme 2016–2021; if new Garda building upgrade projects at stations not originally included in the plan as set out by the Minister for Justice and Equality in 2015 have now been included; the details and cost of these new developments; the estimated total State investment in the plan; and if he will make a statement on the matter. [12820/20]

Garda Stations

Frankie Feighan

38. Deputy Frankie Feighan asked the Minister for Finance further to Parliamentary Questions Nos. 325 to 329, inclusive, of 16 June 2020, his plans for the further upgrading of the current Garda station in Sligo; the funding to date spent on upgrading the station since 2018; the estimated total investment in the station when all upgrade works are completed; the cost-benefit analysis conducted on the decision to divert planned State funding away from the plan to build a new Garda station in Sligo; and if he will make a statement on the matter. [12826/20]

Garda Stations

Frankie Feighan

39. Deputy Frankie Feighan asked the Minister for Finance further to Parliamentary Questions Nos. 325 to 329, inclusive, of 16 June 2020, his plans for the site of the proposed new Garda station in Caltragh, County Sligo in view of the extensive investment into the purchase of the site already undertaken; and if he will make a statement on the matter. [12827/20]

Commissions of Investigation

Alan Kelly

40. Deputy Alan Kelly asked the Minister for Finance the amount spent on the Commission of Investigation into the Irish Bank Resolution Corporation in each of the years 2015 to 2019 and to date in 2020; and if he will make a statement on the matter. [12840/20]

Economic Policy

Steven Matthews

41. Deputy Steven Matthews asked the Minister for Finance if the VAT rate assigned to the services provided by surfing schools will be examined (details supplied). [12853/20]

Mortgage Lending

Chris Andrews

42. Deputy Chris Andrews asked the Minister for Finance the measures which have been put in place for those that were in the process of buying a home but now find themselves on the temporary wage subsidy scheme; and if he will make a statement on the matter. [12876/20]

Wage Subsidy Scheme

James Browne

43. Deputy James Browne asked the Minister for Finance if he will review the temporary wage subsidy scheme to enhance the amount available for persons whose work is seasonal and increases in the summer months; and if he will make a statement on the matter. [12911/20]

Tax Compliance

Paul Kehoe

44. Deputy Paul Kehoe asked the Minister for Finance the status of an appeal by a person (details supplied); and if he will make a statement on the matter. [12929/20]

Insurance Coverage

Brendan Griffin

45. Deputy Brendan Griffin asked the Minister for Finance his views on matters raised in correspondence by a person (details supplied) in respect of hire purchase insurance claims; and if he will make a statement on the matter. [12946/20]

Mortgage Lending

Fergus O'Dowd

46. Deputy Fergus O'Dowd asked the Minister for Finance if he will address concerns raised by a person (details supplied) in relation to their mortgage application and the subsequent knock-on effects of being placed on the temporary wage subsidy scheme; and if he will make a statement on the matter. [12994/20]

Wage Subsidy Scheme

Seán Haughey

47. Deputy Seán Haughey asked the Minister for Finance if he will amend the temporary wage subsidy scheme in order that companies that were allowed by the Revenue Commissioners to make quarterly payroll returns are eligible having regard to a company (details supplied) that did not make a payroll return on 29 February 2020 but did make a payroll return as scheduled on 31 March 2020 and will do so again on 30 June 2020; and if he will make a statement on the matter. [12995/20]

Wage Subsidy Scheme

Danny Healy-Rae

48. Deputy Danny Healy-Rae asked the Minister for Finance if he will expand the temporary wage subsidy scheme to include hotel workers and each other business that will return to work from 29 June 2020 (details supplied); and if he will make a statement on the matter. [13051/20]

Covid-19 Pandemic Supports

Colm Burke

49. Deputy Colm Burke asked the Minister for Finance if he will consider an extension of Covid-19 pandemic support schemes to aid those in the photography and videography business sector until such time as the sector can sustainably recover; and if he will make a statement on the matter. [13149/20]

Wage Subsidy Scheme

Sean Fleming

50. Deputy Sean Fleming asked the Minister for Finance the position for companies operating the temporary wage subsidy scheme when some employees are brought back to work and other employees are not brought back; if employees that come back and are working go off the scheme and receive their full normal pay; if they are expected to work under the temporary wage subsidy scheme with no extra remuneration guaranteed; and if he will make a statement on the matter. [13197/20]

Wage Subsidy Scheme

Brendan Griffin

51. Deputy Brendan Griffin asked the Minister for Finance his views on a matter (details supplied) regarding the temporary wage subsidy scheme; and if he will make a statement on the matter. [13199/20]

Employment Data

Carol Nolan

52. Deputy Carol Nolan asked the Minister for Finance if the Revenue Commissioners collate data on the number of self-employed musicians here; and if he will make a statement on the matter. [13201/20]

Wage Subsidy Scheme

Brendan Griffin

53. Deputy Brendan Griffin asked the Minister for Finance if a decision on a temporary wage subsidy scheme application by a business (details supplied) in County Kerry will be reviewed to allow the business to reopen and in view of the circumstances; and if he will make a statement on the matter. [13204/20]

Covid-19 Pandemic Supports

Catherine Murphy

54. Deputy Catherine Murphy asked the Minister for Finance the supports and or tax credit support PAYE workers can avail of as a result of having to use their primary residence as a workplace during Covid-19 restrictions; and if he will make a statement on the matter. [13207/20]

Mortgage Lending

Charlie McConalogue

55. Deputy Charlie McConalogue asked the Minister for Finance the steps persons (details supplied) can take in relation to a mortgage; and if he will make a statement on the matter. [13241/20]