Parliamentary questions

Alcohol Pricing

John Paul Phelan

117. Deputy John Paul Phelan asked the Minister for Finance the expected impact on Exchequer revenues of a reduction in VAT on zero alcohol beers from 23% to 13.5%; the expected impact of such a change on consumption; and if he will make a statement on the matter. [5631/24]

Tax Credits

Gary Gannon

118. Deputy Gary Gannon asked the Minister for Finance when the rent tax credit of €750 will be paid out to those who have listed the tax credit on their Revenue Commissioner's account on or before 1 January; and the length of time a person will have to wait to receive their payment if they were to list their rent tax credit now or on any given day. [5724/24]

Tax Credits

Seán Haughey

88. Deputy Seán Haughey asked the Minister for Finance the number of eligible claims currently being made for the rent tax credit in Dublin; and if he will make a statement on the matter. [4251/24]

Tax Code

Jackie Cahill

91. Deputy Jackie Cahill asked the Minister for Finance how the income tax treatment of low paid workers in Ireland compares with other EU countries; and if he will make a statement on the matter. [4264/24]

Tax Yield

Colm Burke

92. Deputy Colm Burke asked the Minister for Finance the amount received in income tax receipts in 2023; the total number of people paying income tax; and if he will make a statement on the matter. [4548/24]

Tax Yield

Peadar Tóibín

93. Deputy Peadar Tóibín asked the Minister for Finance the total amount taken in by the Government on tax on electricity and tax on fuel, including petrol, diesel, home heating oil and so on, in each of the past ten years. [4169/24]

Tax Code

Michael Moynihan

94. Deputy Michael Moynihan asked the Minister for Finance the plans he has to review the VAT treatment of farmers; and if he will make a statement on the matter. [4278/24]

Climate Change Policy

Alan Farrell

95. Deputy Alan Farrell asked the Minister for Finance to provide an update on his Department’s efforts to support climate action projects; and if he will make a statement on the matter. [4005/24]

Economic Policy

Jackie Cahill

96. Deputy Jackie Cahill asked the Minister for Finance the action he proposes to take to protect the role of cash in our society and economy in the future; and if he will make a statement on the matter. [4265/24]

Tax Code

Violet-Anne Wynne

97. Deputy Violet-Anne Wynne asked the Minister for Finance if he will comment on the decision to remove the 9% VAT rate for tourism and hospitality; and if he will make a statement on the matter. [53599/23]

Tax Code

Richard Boyd Barrett

98. Deputy Richard Boyd Barrett asked the Minister for Finance if he will consider introducing a digital tax on digital and social media companies, as an alternative method of funding public service broadband to replace the regressive and widely discredited TV licence model; and if he will make a statement on the matter. [4569/24]

Fiscal Policy

Darren O'Rourke

99. Deputy Darren O'Rourke asked the Minister for Finance about the actions outlined in Ireland’s Sustainable Finance Roadmap; the progress to date to implement same; what engagement has been carried out at EU and international levels by him and his Department as outlined in the 2023 climate action plan; and if he will make a statement on the matter. [4482/24]

Insurance Industry

David Stanton

100. Deputy David Stanton asked the Minister for Finance to outline the efforts being made by his Department to engage with insurance providers on the cost of motor insurance premiums; the insights provided by the National Claims Information Database Report on Private Motor Insurance published in December 2023; and if he will make a statement on the matter. [4591/24]

Fiscal Policy

Michael Moynihan

101. Deputy Michael Moynihan asked the Minister for Finance what engagement he has had with the Central Bank and key players in the cash system in order to establish what the appropriate levels of access to cash are to ensure that any further evolution of the cash infrastructure will be managed in a fair, orderly, transparent and equitable manner for all stakeholders; and if he will make a statement on the matter. [4279/24]

Tax Code

Brendan Smith

102. Deputy Brendan Smith asked the Minister for Finance if it is proposed to amend the VAT refund regulations as applicable to farmers to ensure the continuation of the system that existed up to recently; and if he will make a statement on the matter. [4624/24]

Defective Building Materials

Rose Conway-Walsh

103. Deputy Rose Conway-Walsh asked the Minister for Finance for an update on his engagement with the Banking and Payments Federation and the Department of Finance with respect to the defective concrete blocks redress scheme; and if he will make a statement on the matter. [4595/24]

State Bodies

Pearse Doherty

104. Deputy Pearse Doherty asked the Minister for Finance his response to the recent letter from the Chairperson of the Irish Fiscal Advisory Council with respect to a proposal to reduce the rate of pay associated with the chairperson role; if he has concerns that such a proposal risks diminishing the role and capacity of the council; and if he will make a statement on the matter. [4622/24]

Tax Code

Cormac Devlin

105. Deputy Cormac Devlin asked the Minister for Finance if he will expand on his comments in Davos that the imposition of a 3% tax on incomes over €140,000 could jeopardise foreign direct investment, resulting in fewer jobs; and if he will make a statement on the matter. [4266/24]

Tax Code

Alan Dillon

106. Deputy Alan Dillon asked the Minister for Finance if he will consider reducing the 13.5% VAT rate for restaurants and hospitality; and if he will make a statement on the matter. [4493/24]

Banking Sector

Seán Haughey

107. Deputy Seán Haughey asked the Minister for Finance the action he is taking to ensure that future banking changes are managed in a controlled, fair and transparent manner for consumers; and if he will make a statement on the matter. [4252/24]

Tax Yield

Pádraig O'Sullivan

108. Deputy Pádraig O'Sullivan asked the Minister for Finance if the proceeds of the vacant homes tax and residential zoned land tax will be returned to the relevant local authority where it was raised; and if he will make a statement on the matter. [4590/24]

Banking Sector

Martin Browne

109. Deputy Martin Browne asked the Minister for Finance the number of mortgage holders who have switched their mortgage from vulture funds to the mainstream mortgage market since 6 September 2023; and as a consequence, his assessment of the effectiveness of the switching eligibility criteria announced by the banking sector on that date; and if he will make a statement on the matter. [4610/24]

Housing Schemes

Catherine Connolly

110. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 82 of 23 November 2023, his plans for the phasing out of the help-to-buy scheme; his plans in the interim to increase the minimum mortgage LTV to 80%, as recommended in a report (details supplied), and the timeline for same; and if he will make a statement on the matter. [4282/24]

Banking Sector

Willie O'Dea

111. Deputy Willie O'Dea asked the Minister for Finance the action he proposes to take to ensure there is a safety net for consumers in the event of electronic banking or the payments infrastructure being impacted by outages or cyberattacks; and if he will make a statement on the matter. [4254/24]

Financial Services

Robert Troy

112. Deputy Robert Troy asked the Minister for Finance if he will review the powers of the Financial Services Ombudsman with regard to protecting customers against unfair practices by financial institutions. [4606/24]

Tax Reliefs

Joe Flaherty

113. Deputy Joe Flaherty asked the Minister for Finance if he will review the tax incentives for the SME sector; and if he will make a statement on the matter. [4442/24]

Tax Rebates

Fergus O'Dowd

114. Deputy Fergus O'Dowd asked the Minister for Finance the ways that he is making processes easier for coeliacs to claim tax rebates, with particular consideration to the increasing cost of gluten-free foods which is hitting those on marginal incomes hardest; and if he will make a statement on the matter. [4445/24]

Renewable Energy Generation

Seán Canney

115. Deputy Seán Canney asked the Minister for Finance if he will confirm that householders who install solar panels on their home will not be liable for any tax for the green electricity fed to the grid from the solar panels; and if he will make a statement on the matter. [2961/24]

Tax Exemptions

Louise O'Reilly

116. Deputy Louise O'Reilly asked the Minister for Finance his views on the small benefit exemption; in particular the restriction by which only the first two benefits qualify for the exemption, regardless of their combined value falling beneath the threshold of €1,000; and if he will make a statement on the matter. [4608/24]

Tax Reliefs

Aindrias Moynihan

117. Deputy Aindrias Moynihan asked the Minister for Finance the rationale for the delayed opening by the Revenue Commissioners of application for taxpayers to avail of the mortgage interest relief; and if he will make a statement on the matter. [4536/24]

Tax Code

James Lawless

118. Deputy James Lawless asked the Minister for Finance how the income tax treatment of employees with salaries of €100,000 in Ireland compares with other EU countries; and if he will make a statement on the matter. [4276/24]

Data Centres

Richard Boyd Barrett

119. Deputy Richard Boyd Barrett asked the Minister for Finance if he will consider introducing a specific tax on data centres given their high impact on our energy and resource infrastructure. [4571/24]

Financial Services

Pearse Doherty

120. Deputy Pearse Doherty asked the Minister for Finance if he and his Department are considering measures to tackle financial fraud and scams; to outline policy considerations in this area; and if he will make a statement on the matter. [4620/24]

Tax Credits

Niamh Smyth

121. Deputy Niamh Smyth asked the Minister for Finance the number of eligible claims currently being made for the rent tax credit made in counties Cavan, Monaghan, Donegal, Sligo, Leitrim, Roscommon, Mayo and Galway, respectively; and if he will make a statement on the matter. [4280/24]

Tax Code

Cathal Crowe

122. Deputy Cathal Crowe asked the Minister for Finance if he will urgently consider making a revision to the flat rate of VAT, applicable to farmers, so that rebates can be provided on certain farm infrastructural investments; and if he will make a statement on the matter. [4246/24]

Insurance Industry

James O'Connor

123. Deputy James O'Connor asked the Minister for Finance if he will investigate the many shortfalls of the insurance sector which has left both homes and businesses in the east Cork area making up the costs of damage following Storm Babet in October 2023; if he will consult the insurance sector on how to improve access for the public to get insurance quotes; and if he will make a statement on the matter. [4567/24]

EU Meetings

Alan Farrell

124. Deputy Alan Farrell asked the Minister for Finance to provide an update on his engagements at the most recent ECOFIN meeting; and if he will make a statement on the matter. [4006/24]

Film Industry

Richard Boyd Barrett

125. Deputy Richard Boyd Barrett asked the Minister for Finance the penalties he is considering on film production companies found to be in breach of their requirement and obligation for receiving section 481 film tax credit funding, given the recent Workplace Relations Commission rulings against a company (details supplied) for its failure to uphold the employment rights and blacklisting of 38 film crew; if he intends to undertake an investigation into whether the practices at play in these cases are widespread in the film industry; and if he will make a statement on the matter. [4573/24]

Tax Exemptions

Pearse Doherty

126. Deputy Pearse Doherty asked the Minister for Finance his views on the small benefit exemption and, in particular the restriction by which only the first two benefits qualify for the exemption, regardless of their combined value falling beneath the threshold of €1,000; and if he will make a statement on the matter. [4618/24]

Fiscal Policy

Jennifer Murnane O'Connor

127. Deputy Jennifer Murnane O'Connor asked the Minister for Finance the action he is taking to ensure that there will be widespread nationwide availability of ATMs; and if he will make a statement on the matter. [4250/24]

Business Supports

Martin Browne

128. Deputy Martin Browne asked the Minister for Finance if his Department is considering measures to support businesses with the increased cost of doing business through the taxation system; and if he will make a statement on the matter. [4609/24]

Tax Code

Pearse Doherty

129. Deputy Pearse Doherty asked the Minister for Finance if he will consider increasing the rate and reducing the threshold at which the 10% stamp duty with respect to the purchase of certain residential property applies; and if he will make a statement on the matter. [4619/24]

State Bodies

Rose Conway-Walsh

130. Deputy Rose Conway-Walsh asked the Minister for Finance to outline his reasoning for substantially reducing the remuneration for the Chair of the Irish Fiscal Advisory Council; and if he will make a statement on the matter. [4594/24]

Economic Growth

Bernard Durkan

131. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which positive conclusions can be drawn from this country’s economic performance when considered alongside other EU zone countries and all other European countries; if the methodology for the measurement of the economy here continues to be robust and accurate; and if he will make a statement on the matter. [4546/24]

Insurance Industry

Ruairí Ó Murchú

132. Deputy Ruairí Ó Murchú asked the Minister for Finance to provide an update on the work of the Office for the Promotion of Competition in the Insurance Market, particularly in relation to reducing the cost of public liability insurance; and if he will make a statement on the matter. [4576/24]

Housing Schemes

Alan Dillon

133. Deputy Alan Dillon asked the Minister for Finance the number of applicants for the help-to-buy scheme in County Mayo in 2023; and if he will make a statement on the matter. [4494/24]

Fiscal Policy

James Lawless

134. Deputy James Lawless asked the Minister for Finance for an update on the National Payments Strategy; and if he will make a statement on the matter. [4277/24]

Fiscal Policy

Cormac Devlin

135. Deputy Cormac Devlin asked the Minister for Finance if he will be extending the powers of the Central Bank in relation to the regulation of ATMs especially in relation to matters such as reporting, service standards, and denomination stocking; and if he will make a statement on the matter. [4267/24]

Tax Credits

Jennifer Murnane O'Connor

136. Deputy Jennifer Murnane O'Connor asked the Minister for Finance the number of eligible claims currently being made for the rent tax credit made in counties Carlow, Kilkenny, Wexford, Wicklow, and Kildare, respectively; and if he will make a statement on the matter. [4249/24]

Tax Code

Aindrias Moynihan

137. Deputy Aindrias Moynihan asked the Minister for Finance for a review of tax treatment of increase for qualified adult, that the payment is treated as a separate source of income for the qualified adult in order they can avail of the PAYE employee tax credit and that the extended rate band can be made available to that dependant if jointly assessed; and if he will make a statement on the matter. [4537/24]