Parliamentary questions

Tax Code

Emer Higgins

342. Deputy Emer Higgins asked the Minister for Finance to provide details of the amount of money claimed by the agricultural sector in VAT 58 reclaims annually for the past ten years; and if he will make a statement on the matter. [1051/24]

Illicit Trade

Colm Burke

343. Deputy Colm Burke asked the Minister for Finance for a breakdown of the number of seizures of illicit fentanyl by the Revenue Commissioners for each of the years 2018 to 2022 and to date in 2024, in tabular form; the estimated street value or worth of those seizures; and if he will make a statement on the matter. [1060/24]

Revenue Commissioners

Catherine Murphy

344. Deputy Catherine Murphy asked the Minister for Finance the estimated full cost in 2024 if the number of dogs in the Revenue Commissioners dog unit increased to 55. [1093/24]

Illicit Trade

Colm Burke

345. Deputy Colm Burke asked the Minister for Finance for a breakdown of the number of seizures of ketamine by the Revenue Commissioners for each of the years 2018 to 2022 and 2023, in tabular form; the estimated street value or worth of those seizures; and if he will make a statement on the matter. [1097/24]

Tax Data

Ivana Bacik

346. Deputy Ivana Bacik asked the Minister for Finance the number of businesses in each county which availed of mechanisms to warehouse tax debt; the types of businesses which availed of the measure by county, in tabular form; the size of businesses which availed of the measure by county; and if he will provide a list of businesses which availed of the measure, in tabular form. [1106/24]

Tax Data

Ivana Bacik

347. Deputy Ivana Bacik asked the Minister for Finance if he will detail his engagement with the restaurant sector in respect of the warehousing of tax debt in each year since 2021; and his plans to engage with the sector in 2024. [1107/24]

Tax Data

Ivana Bacik

348. Deputy Ivana Bacik asked the Minister for Finance his plans to amend the terms of reference of the repayment of warehoused tax debt by businesses due to Covid-19 with respect to the provision of a timeline for repayment, the payment of a lump sum, and engagement with the Revenue Commissioners on the matter, respectively. [1108/24]

Tax Data

Ivana Bacik

349. Deputy Ivana Bacik asked the Minister for Finance if his Department possesses forecasting on the anticipated effect on businesses of the May 2024 deadline for repayment of warehoused tax debt with respect to job losses, future loss of tax payments, business closures and other matters; and, if so, if he will supply that forecasting. [1109/24]

Tax Data

Ivana Bacik

350. Deputy Ivana Bacik asked the Minister for Finance if he will make a statement on the anticipated effect on businesses of the May 2024 deadline for repayment of warehoused tax debt with respect to job losses, closure of businesses and any other relevant matter. [1110/24]

Financial Services

Richard Boyd Barrett

351. Deputy Richard Boyd Barrett asked the Minister for Finance to investigate reports that performing loans with AIB are being transferred to debt collectors; and if he will make a statement on the matter. [1155/24]

Vehicle Registration Tax

Pearse Doherty

352. Deputy Pearse Doherty asked the Minister for Finance if he is aware of decision 1324TACD2021, made by the Tax Appeal Commissioners, in which a finding was made that the Revenue Commissioners had been applying the wrong test for normal residence in VRT cases; if so, when was he notified; what steps the Revenue Commissioners have taken to identify and notify any individuals who paid penalties and/or taxes that were not due as a result of the wrong test being applied, and when; what steps the Revenue Commissioners have taken to identify and notify any individuals wrongly accused of committing offences as a result of the wrong test being applied, and when; how many such individuals in total have been identified to date; and if he will make a statement on the matter. [1210/24]

Primary Medical Certificates

Pauline Tully

353. Deputy Pauline Tully asked the Minister for Finance if there has been any change to the eligibility criteria for the primary medical certificate, or if he plans to introduce changes to the eligibility criteria. [1216/24]

Business Supports

Paul Kehoe

354. Deputy Paul Kehoe asked the Minister for Finance the reason non-green projects under the SCBI growth and sustainability loan scheme are not being funded in the initial tranche of loans; and if he will make a statement on the matter. [1220/24]

Financial Services

Eoin Ó Broin

355. Deputy Eoin Ó Broin asked the Minister for Finance his views on whether it is appropriate for service providers (details supplied) to charge customers a surcharge for making payments by credit or debit card. [1233/24]

Fiscal Policy

Neasa Hourigan

356. Deputy Neasa Hourigan asked the Minister for Finance the number and monetary value of investments held by the Ireland Strategic Investment Fund in companies which produce, export or sell weapons or dual-use items for a military purpose; and if he will make a statement on the matter. [1303/24]

Tax Collection

Bernard Durkan

357. Deputy Bernard J. Durkan asked the Minister for Finance the reason LPT charge is being deducted at source in the case of a person (details supplied); and if he will make a statement on the matter. [1307/24]

Official Engagements

Catherine Murphy

358. Deputy Catherine Murphy asked the Minister for Finance if he met the CEO of a company (details supplied) during his recent visit to the west coast of the United States. [1355/24]

Tax Data

Pearse Doherty

359. Deputy Pearse Doherty asked the Minister for Finance the number of residential units and number of persons subject to the 10% rate of stamp duty with respect to the acquisition of certain residential property where a person acquires at least ten such units during any 12-month period, in each of the years 2022 and 2023, respectively; and the total value of said stamp duty paid in each of the years 2022 and 2023, respectively. [1477/24]

Tax Data

Joe Flaherty

360. Deputy Joe Flaherty asked the Minister for Finance the number of businesses that have availed of the debt warehousing scheme, by county; and the amounts owing, per county. [1486/24]

Tax Reliefs

Richard Boyd Barrett

361. Deputy Richard Boyd Barrett asked the Minister for Finance if the help-to-buy scheme will be extended to previous home owners who can demonstrate a housing need which they cannot meet for reasons of breakdown of a relationship, insolvency and so on or whether there is any other scheme available to help with a purchase deposit for this cohort; and if he will make a statement on the matter. [1550/24]

Tax Data

Denis Naughten

362. Deputy Denis Naughten asked the Minister for Finance the reason the PRSI record for the self-employed for 2022 has not been passed on to the Department of Social Protection; the reason for this delay; if this has happened to other PRSI contributors; and if he will make a statement on the matter. [1574/24]

Tax Code

Pearse Doherty

363. Deputy Pearse Doherty asked the Minister for Finance how the introduction of VAT refund orders under section 103 of the Value-Added Tax Consolidation Act 2010 interacts with the VAT Directive where a minimum rate of VAT is required in a specific sector or categories of goods and services; and if he will make a statement on the matter. [1585/24]

Electric Vehicles

Eoin Ó Broin

364. Deputy Eoin Ó Broin asked the Minister for Finance the number of electric vehicles licenced, by county, for 2023, in tabular form. [1613/24]

Electric Vehicles

Eoin Ó Broin

365. Deputy Eoin Ó Broin asked the Minister for Finance the number of vehicles licenced, by county for 2023, in tabular form. [1614/24]

Tax Code

Claire Kerrane

366. Deputy Claire Kerrane asked the Minister for Finance if consideration has been given to addressing issues arising in relation to VAT refunds for farmers; if he has engaged with representatives from the agriculture sector on finding a solution; and if he will make a statement on the matter. [1621/24]

Economic Sanctions

Michael Creed

367. Deputy Michael Creed asked the Minister for Finance given the European Court of Justice ruling in 2022 to bar public transparency on beneficial ownership and the international consortium of investigative journalists findings from their “Cyprus Confidential” investigations showing clear evidence of money laundering and EU sanction evasions by Russian oligarchs in Cyprus, the initiatives envisaged at a European Union-level to counteract this; and if he will make a statement on the matter. [1653/24]

Departmental Consultations

Marian Harkin

368. Deputy Marian Harkin asked the Minister for Finance if, following the recent amendment brought forward to the Finance (No. 2) Act 2023 to rectify the issues caused by changes to tax laws for the treatment of GP income, and where the changes still impact a number of GPs who are in, or hoping to be taken over by management companies to facilitate the business side of general practice, if he can advise if this matter is being addressed; and if he will make a statement on the matter. [1739/24]

Budget 2024

Louise O'Reilly

369. Deputy Louise O'Reilly asked the Minister for Finance if the Government still supports the Budget 2024 announcement to introduce a tax on e-cigarettes in Budget 2025; if the plans to introduce the measure in Budget 2025 will still go ahead; and if he will make a statement on the matter. [1786/24]

Primary Medical Certificates

Violet-Anne Wynne

370. Deputy Violet-Anne Wynne asked the Minister for Finance if the appeal hearings for the primary medical certificate have recommenced as planned at the end of 2023; and if he will make a statement on the matter. [1851/24]

Tax Exemptions

Paul Kehoe

371. Deputy Paul Kehoe asked the Minister for Finance how many farmers were refused VAT exemptions for purchase of fixed equipment between 1 November and 31 December 2023; and if he will make a statement on the matter. [1879/24]

Tax Code

James Lawless

372. Deputy James Lawless asked the Minister for Finance if he will consider raising the maximum value of the help-to-buy scheme from €500 thousand to €550 thousand in order to allow for inflation costs and the rising cost of materials (details supplied); and if he will make a statement on the matter. [1983/24]

Appointments to State Boards

Rose Conway-Walsh

214. Deputy Rose Conway-Walsh asked the Minister for Finance if he will provide the number of public servants servicing on State boards since 2006 in an independent capacity; and if he will make a statement on the matter. [55910/23]

Tax Rebates

Brendan Griffin

215. Deputy Brendan Griffin asked the Minister for Finance the number of beneficiaries per county of the bike-to-work scheme in 2019, 2020, 2021, 2022 and to date in 2023; and if he will make a statement on the matter. [56178/23]

Departmental Inquiries

Michael Lowry

216. Deputy Michael Lowry asked the Minister for Finance to review correspondence (details supplied); and if he will make a statement on the matter. [55844/23]

Banking Sector

Paul Kehoe

217. Deputy Paul Kehoe asked the Minister for Finance whether there is any mechanism to prevent a bank from selling a performing loan to a debt collecting agency; and if he will make a statement on the matter. [55876/23]

Acht na dTeangacha Oifigiúla

Éamon Ó Cuív

218. D'fhiafraigh Deputy Éamon Ó Cuív den Aire Airgeadais cén céatadán de bhuiséad fógraíochta a Roinne do 2023 atá caite go dtí seo i mbliana ar fhógraíocht a dhéanamh sna meáin Ghaeilge agus an bhféadfadh sé a dheimhniú go mbainfear amach roimh dheireadh na bliana an céatadán 5% a leagtar síos in Acht na dTeangacha Oifigiúla (Leasú), 2021; agus an ndéanfaidh sé ráiteas ina thaobh. [55995/23]

Acht na dTeangacha Oifigiúla

Éamon Ó Cuív

219. D'fhiafraigh Deputy Éamon Ó Cuív den Aire Airgeadais cén céatadán de bhuiséad fógraíochta 2023 na gcomhlachtaí poiblí a thagann faoi scáth a Roinne atá caite go dtí seo i mbliana ar fhógraíocht a dhéanamh sna meáin Ghaeilge agus an bhféadfadh sé a dheimhniú go mbainfidh na comhlachtaí sin amach roimh dheireadh na bliana an céatadán 5% a leagtar sios in Acht na dTeangacha Oifigiúla (Leasú), 2021; agus an ndéanfaidh sé ráiteas ina thaobh. [56015/23]

Acht na dTeangacha Oifigiúla

Éamon Ó Cuív

220. D'fhiafraigh Deputy Éamon Ó Cuív den Aire Airgeadais cén céatadán de bhuiséad fógraíochta a Roinne do 2023 atá caite go dtí seo i mbliana ar fhógraíocht a dhéanamh i nGaeilge agus an bhféadfadh sé a dheimhniú go mbainfear amach roimh dheireadh na bliana an céatadán 20% a leagtar síos in Acht na dTeangacha Oifigiúla (Leasú), 2021; agus an ndéanfaidh sé ráiteas ina thaobh. [56033/23]

Acht na dTeangacha Oifigiúla

Éamon Ó Cuív

221. D'fhiafraigh Deputy Éamon Ó Cuív den Aire Airgeadais cén céatadán de bhuiséad fógraíochta 2023 na gcomhlachtaí poiblí a thagann faoi scáth a Roinne atá caite go dtí seo i mbliana ar fhógraíocht i nGaeilge agus an bhféadfadh sé a dheimhniú go mbainfidh na comhlachtaí sin amach roimh dheireadh na bliana seo an céatadán 20% a leagtar sios in Acht na dTeangacha Oifigiúla (Leasú), 2021; agus an ndéanfaidh sé ráiteas ina thaobh. [56051/23]

Agriculture Schemes

Michael Ring

222. Deputy Michael Ring asked the Minister for Finance if he will review recent changes to the flat rate VAT scheme, which allowed unregistered farmers to reclaim VAT on certain expenditure on farm investments, in view of the impact this is having on TAMS applicants; and if he will make a statement on the matter. [56073/23]

Agriculture Schemes

Michael Ring

223. Deputy Michael Ring asked the Minister for Finance the number of VAT reclaims (details supplied) for unregistered farmers that have been refused in each of the past twelve months; to confirm the number of claims that have been allowed; and if he will make a statement on the matter. [56074/23]

Agriculture Schemes

Michael Ring

224. Deputy Michael Ring asked the Minister for Finance if he will introduce a statutory instrument to ensure that fixtures which are an integral part of a farming structure as eligible for a refund under the flat rate VAT scheme; and if he will make a statement on the matter. [56076/23]

Housing Policy

Cian O'Callaghan

225. Deputy Cian O'Callaghan asked the Minister for Finance if the National Asset Residential Property Services has been transferred to the LDA; the number of residential units held by NARPS; the value of these properties; the number of these properties currently in social housing leasing arrangements; and if he will make a statement on the matter. [56090/23]

Departmental Policies

John Lahart

226. Deputy John Lahart asked the Minister for Finance the main policy achievements of his Department since 27 June 2020; and if he will make a statement on the matter. [56109/23]

Rental Sector

Brendan Smith

227. Deputy Brendan Smith asked the Minister for Finance if he will review the unfair decision to exclude parents of students studying outside this jurisdiction from the rental tax credit, as this and other measures were introduced to ease the cost-of-living pressures; and if he will make a statement on the matter. [56188/23]

Rental Sector

Rose Conway-Walsh

228. Deputy Rose Conway-Walsh asked the Minister for Finance further to Parliamentary Question No. 95 of 5 December 2023, to provide a breakdown of the number of non-tax resident landlords by jurisdiction of residency according to their form 11 tax return in each year since 2016; and if he will make a statement on the matter. [56202/23]

Vehicle Registration Tax

James Lawless

59. Deputy James Lawless asked the Minister for Finance the detection rates for violations (details supplied); and if he will make a statement on the matter. [55626/23]

Tax Code

Thomas Gould

60. Deputy Thomas Gould asked the Minister for Finance whether he will reconsider the calculation of the EWSS employer's contribution given that this was calculated based on net income unlike other jurisdictions and employers are now struggling to meet the high repayment lump sum. [55529/23]

Tax Code

Thomas Gould

61. Deputy Thomas Gould asked the Minister for Finance whether he is aware that employers are being billed for amounts totalling over 20% of the sum they received for employees through the EWSS; and if he can make a statement explaining how this situation occurred. [55530/23]

Tax Code

Thomas Gould

62. Deputy Thomas Gould asked the Minister for Finance the person body that an employer can contact to query their tax burden on foot of the EWSS. [55531/23]