Parliamentary questions

Climate Action Plan

Darren O'Rourke

26. Deputy Darren O'Rourke asked the Minister for Finance the progress to date to consider a number of reforms to the taxation system under relevant tax heads from an environmental perspective as outlined in the climate action plan 2023; what, if any reforms have been made; what is the environmental impact of these reforms; and if he will make a statement on the matter. [4484/24]

Tax Code

Aindrias Moynihan

27. Deputy Aindrias Moynihan asked the Minister for Finance for a reduction in VAT to 9% for the hospitality sector; and if he will make a statement on the matter. [4526/24]

Motor Fuels

Aindrias Moynihan

28. Deputy Aindrias Moynihan asked the Minister for Finance for a further extension on the current deadline of 31 March 2024 on the rate reduction to auto diesel, petrol and marked gas oil; and if he will make a statement on the matter. [4527/24]

Financial Services

Aindrias Moynihan

29. Deputy Aindrias Moynihan asked the Minister for Finance what engagement he has had with financial institutions to have machines available in their branches to print off financial statements; and if he will make a statement on the matter. [4528/24]

Departmental Schemes

Violet-Anne Wynne

30. Deputy Violet-Anne Wynne asked the Minister for Finance his views on a case (details supplied); and if he will make a statement on the matter. [4652/24]

Tax Code

Pearse Doherty

210. Deputy Pearse Doherty asked the Minister for Finance how the 10% stamp duty applicable with respect to the purchase of ten or more relevant residential units applies to forward funding agreements and forward purchase agreements, respectively. [3757/24]

Tax Data

Pearse Doherty

211. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 359 of 17 January 2024, his Department’s understanding of the discrepancy between the 395 properties with respect to which the ten percent stamp duty was payable in 2022 and figures from the Central Statistics Office which indicate that 2,053 houses were purchased by Finance and Insurance Real Estate sectors in 2022 (table HPA12); and if he will make a statement on the matter. [3760/24]

Student Accommodation

Mairéad Farrell

212. Deputy Mairéad Farrell asked the Minister for Finance the name, year and the initial value of investments made in student accommodation related projects/funds/joint ventures since the Irish Strategic Investment Fund’s inception, in tabular form; and if he will make a statement on the matter. [3768/24]

Departmental Contracts

Catherine Murphy

213. Deputy Catherine Murphy asked the Minister for Finance if his Department has availed of services and or consultancy from a list of related companies (details supplied) in the past five years to date; if so, if he will provide a schedule of costs and the purpose for which the company was engaged; and if he continued to use services provided by it. [3780/24]

Tax Reliefs

Paul Kehoe

214. Deputy Paul Kehoe asked the Minister for Finance if he can confirm when applications for the mortgage interest relief will be opened for new applicants to apply; and if he will make a statement on the matter. [3800/24]

Revenue Commissioners

Willie O'Dea

215. Deputy Willie O'Dea asked the Minister for Finance when the income tax office in Limerick city will be open to the public again; and if he will make a statement on the matter. [3816/24]

European Union

Neasa Hourigan

216. Deputy Neasa Hourigan asked the Minister for Finance if he will outline the Government's position during recent negotiations at EU level relating to fiscal rules around national debt and public spending; and if he will make a statement on the matter. [3817/24]

Waste Management

Mark Ward

217. Deputy Mark Ward asked the Minister for Finance to comment on the measures in place to stop domestic waste removal companies from applying surcharges to customers that make payments by debit or credit card; if he is aware if this practice is currently in place by some domestic waste removal companies; and if he will make a statement on the matter. [3839/24]

Tax Reliefs

Richard Bruton

218. Deputy Richard Bruton asked the Minister for Finance the procedure through which the temporary mortgage relief on the increase in interest payments in 2023 can be applied for, and if Revenue have issued guidelines on the matter. [3866/24]

Tax Data

Richard Bruton

219. Deputy Richard Bruton asked the Minister for Finance the number of taxpayer units who earn under €40,000 in the most recent year for which statistics are available; and if he will distinguish the number of them who have children; the number who claim as caring for a child alone; and the number who are assessed as married and jointly assessed. [4064/24]

Tax Reliefs

Cian O'Callaghan

220. Deputy Cian O'Callaghan asked the Minister for Finance if he will clarify the application process for mortgage interest relief for people whose sole income is their State pension; and if he will make a statement on the matter. [4141/24]

Primary Medical Certificates

Peter Burke

221. Deputy Peter Burke asked the Minister for Finance when the qualifying criteria for the primary medical certificate will be reviewed; and if he will make a statement on the matter. [4207/24]

Ministerial Staff

Catherine Murphy

222. Deputy Catherine Murphy asked the Minister for Finance to provide a schedule of the number of civilian drivers and Garda drivers attached to him and to Ministers of State of his Department; to provide the official work pattern for each driver and the total annual hours worked by each driver; and to indicate the number of drivers assigned to each Minister and Minister of State. [4219/24]

Tax Code

Johnny Mythen

223. Deputy Johnny Mythen asked the Minister for Finance in view of the country's high inflation and high interest rates, if he will consider postponing or ditching the proposed increase in excise in both petrol of 8cpl and diesel of 6cpl due to commence on 31 March 2024; and if he will make a statement on the matter. [4257/24]

Revenue Commissioners

Michael Lowry

224. Deputy Michael Lowry asked the Minister for Finance further to Parliamentary Question No. 221 of 23 January 2024, if he will provide further clarification on when the Revenue Commissioners interpretation of section 86 of the Value-Added Tax Consolidation Act 2010 changed (details supplied); when Revenue Commissioners notified farmers, accountants and tax consultants that their interpretation of section 86 of the Value-Added Tax Consolidation Act 2010 was going to change and differ considerably from the previous 12 years of interpretation; and if he will make a statement on the matter. [4270/24]

Departmental Schemes

Violet-Anne Wynne

225. Deputy Violet-Anne Wynne asked the Minister for Finance if he plans to amend the disabled drivers and disabled passengers scheme to allow non-blood recipients of carer's allowance to be eligible to apply for the scheme; and if he will make a statement on the matter. [4323/24]

Special Educational Needs

Paul Kehoe

203. Deputy Paul Kehoe asked the Minister for Finance if special needs assistants are entitled to claim flat rate expenses as other employees can do; and if he will make a statement on the matter. [3425/24]

Agriculture Industry

Patrick O'Donovan

204. Deputy Patrick O'Donovan asked the Minister for Finance his plans to alleviate the situation for active farmers whose land is being subjected to residential zoned land tax; and if he will make a statement on the matter. [3446/24]

Tax Collection

Brian Leddin

205. Deputy Brian Leddin asked the Minister for Finance whether any update is anticipated to the 2015 report entitled 'Spillover Analysis Possible Effects of the Irish Tax System on Developing Economies'; and if he will make a statement on the matter. [3530/24]

Departmental Meetings

Pauline Tully

206. Deputy Pauline Tully asked the Minister for Finance if he met with a person (details supplied) during his recent visit to the World Economic Forum in Davos. [3575/24]

Departmental Schemes

Violet-Anne Wynne

207. Deputy Violet-Anne Wynne asked the Minister for Finance further to Parliamentary Question No. 266 of 20 June 2023, if he will agree that Regulation 10(5) is no longer legal and needs amendment; if he will agree that this amendment should extend to non-blood related carers; and if he will make a statement on the matter. [3636/24]

Media Sector

Steven Matthews

90. Deputy Steven Matthews asked the Minister for Finance the position regarding the section 481 tax credit for film and television production in Ireland; if a similar initiative is under consideration for the non-scripted sector; and if he will make a statement on the matter. [3135/24]

Departmental Staff

Ged Nash

91. Deputy Ged Nash asked the Minister for Finance to provide figures for the number of staff directly employed in his Department who work from home/remotely as part of their working week; the percentage of staff on an overall basis who work from home at least one day a week; the number of working hours on average per week that staff in his Department work from home; the gender breakdown of those who avail of the opportunity to work from home/remotely; if they will provide the figures for 2022 and 2023; and if he will make a statement on the matter. [3237/24]

Departmental Staff

Ged Nash

92. Deputy Ged Nash asked the Minister for Finance to provide figures for the number of staff directly employed in agencies and bodies directly under his aegis who work from home/remotely as part of their working week; the percentage of staff on an overall basis who work from home at least one day a week; the number of working hours on average per week that staff in relevant agencies and bodies work from home; the gender breakdown of those who avail of the opportunity to work from home/remotely; if he will provide the figures for 2022 and 2023; and if he will make a statement on the matter. [3255/24]

Tax Exemptions

Paul Kehoe

93. Deputy Paul Kehoe asked the Minister for Finance how many farmers were granted VAT exemptions for purchase of fixed equipment between 1 November and 31 December 2023; and if he will make a statement on the matter. [3293/24]

Housing Policy

Pearse Doherty

94. Deputy Pearse Doherty asked the Minister for Finance if he is considering increasing the 10% rate of stamp duty with respect to the bulk purchase of certain residential property; his views and the views of his Department on the effectiveness of the current rate, given the increased number of properties purchased which were subject to the 10% rate; and if he will make a statement on the matter. [3328/24]

Housing Policy

Pearse Doherty

95. Deputy Pearse Doherty asked the Minister for Finance the number of residential units where a filing has been made but not yet executed with respect to the 10% rate of stamp duty applying to the acquisition of certain residential property where a person acquires at least ten such units during any 12-month period, in 2023, disaggregated by county if possible. [3347/24]

Irish Sign Language

Neasa Hourigan

96. Deputy Neasa Hourigan asked the Minister for Finance the percentage of social media videos posted on his Departmental social media accounts or the social media accounts of public bodies and agencies that operate under his remit, that included closed captioning/subtitling and Irish sign language translations between 1 January 2023 and 31 December 2023, inclusive. [3363/24]

Official Engagements

Jennifer Murnane O'Connor

196. Deputy Jennifer Murnane O'Connor asked the Minister for Finance if he plans to invite his Canadian counterpart to Dublin for a bilateral meeting; and if he will make a statement on the matter. [2366/24]

Tax Collection

Jennifer Murnane O'Connor

197. Deputy Jennifer Murnane O'Connor asked the Minister for Finance if he will provide the vehicle registration tax enforcement statistics for November and December 2023, in tabular form; and if he will make a statement on the matter. [2367/24]

Tax Yield

John Paul Phelan

198. Deputy John Paul Phelan asked the Minister for Finance the total revenue generated from VAT and excise duties on alcoholic beverages sold in off licences in each year from 2010 to date; and if he will make a statement on the matter. [2374/24]

Tax Yield

John Paul Phelan

199. Deputy John Paul Phelan asked the Minister for Finance the total revenue generated from VAT and excise duties on alcoholic beverages sold in public houses in each year from 2010 to date; and if he will make a statement on the matter. [2375/24]

Tax Yield

John Paul Phelan

200. Deputy John Paul Phelan asked the Minister for Finance the total revenue generated from VAT and excise duties on alcoholic beverages sold in licenced restaurants in each year from 2010 to date; and if he will make a statement on the matter. [2376/24]

Film Industry

Richard Boyd Barrett

201. Deputy Richard Boyd Barrett asked the Minister for Finance what input his Department and the Revenue Commissioners will have in the film industry stakeholders' forum planned for early 2024, given their involvement in the film sector through Section 481; and if he will make a statement on the matter. [2403/24]

Financial Irregularities

Michael Creed

202. Deputy Michael Creed asked the Minister for Finance arising from the published reports into secrecy surrounding financial transactions in Cyprus (details supplied), if he will instruct the Revenue Commissioners to conduct a trawl of Irish owned companies funded with monies from Cyprus; and if he will make a statement on the matter. [2426/24]

Financial Irregularities

Michael Creed

203. Deputy Michael Creed asked the Minister for Finance if he is satisfied that money laundered via Cyprus is not being invested in Ireland; the steps which the Revenue Commissioners is taking to address this issue; and if he will make a statement on the matter. [2427/24]

Public Expenditure Policy

Thomas Pringle

204. Deputy Thomas Pringle asked the Minister for Finance the total public monies invested in munitions companies in each year 2008 to 2023, in tabular form; and if he will make a statement on the matter. [2518/24]

Public Expenditure Policy

Thomas Pringle

205. Deputy Thomas Pringle asked the Minister for Finance what measures his Department has implemented and is in the process of implementing to ensure that sections 12 and 13 of the Cluster Munitions and Anti-Personnel Mines Act 2008 are being complied with; and if he will make a statement on the matter. [2519/24]

Public Expenditure Policy

Rose Conway-Walsh

206. Deputy Rose Conway-Walsh asked the Minister for Finance for a detailed breakdown of non-voted expenditure since 2016, in tabular form; and if he will make a statement on the matter. [2520/24]

Tax Appeals Commission

Paul Kehoe

207. Deputy Paul Kehoe asked the Minister for Finance the status of a VRT appeal by a person (details supplied); when a decision will be made; and if he will make a statement on the matter. [2530/24]

Tax Yield

Pearse Doherty

208. Deputy Pearse Doherty asked the Minister for Finance if, given the fact that revenue raised by the increase in the carbon tax in 2024, estimated at €117 million and €152 million in first and full-year terms respectively (provided in page 4 of the Budget 2024 document ‘Tax Policy Changes’), revenue raised by legislated increases in the carbon tax is not provided within the revenue base for subsequent years (2025, 2026, etc.); and if he will make a statement on the matter. [2539/24]

Tax Reliefs

Pearse Doherty

209. Deputy Pearse Doherty asked the Minister for Finance his views on the need for taxpayers to file a tax return in order to avail of mortgage interest relief; if he is concerned that said requirement could act as a disincentive for eligible taxpayers to apply for this relief; his Department’s understanding of the rationale for this method of application; and if he will make a statement on the matter. [2545/24]

Tax Exemptions

Paul Kehoe

210. Deputy Paul Kehoe asked the Minister for Finance whether the amendment on further clarification to the 2023 concrete levy to exclude the value of pouring concrete used in precast products from the scope of the levy was introduced on 1 January 2024; whether a refund scheme has been opened for the interim period to the end of 2023; and if he will make a statement on the matter. [2553/24]

Insurance Coverage

Richard Boyd Barrett

211. Deputy Richard Boyd Barrett asked the Minister for Finance if he is aware of the practice of insurance companies refusing to provide building/property insurance to anyone with previous convictions who has an interest in a property and whether he believes this practice would make it far more difficult for ex-prisoners to find accommodation and reintegrate and if he will take action to address this; and if he will make a statement on the matter. [2576/24]

Tax Rebates

Bernard Durkan

212. Deputy Bernard J. Durkan asked the Minister for Finance if a person (details supplied), whose one parent family payment ceased on 23 December 2023, is still paying emergency tax in their current employment; if any moneys due to the person can issue; and if he will make a statement on the matter. [2587/24]