Parliamentary questions

Tax Rebates

Seán Canney

229. Deputy Seán Canney asked the Minister for Finance if he will consider introducing a VAT refund scheme for first time buyers of homes to help deal with the increased cost of construction; and if he will make a statement on the matter. [18891/24]

Business Supports

Carol Nolan

230. Deputy Carol Nolan asked the Minister for Finance if there are any options available to a company that believes warehoused debt accrued under the EWSS scheme was unfairly calculated; and if he will make a statement on the matter. [18955/24]

Tax Credits

Martin Kenny

231. Deputy Martin Kenny asked the Minister for Finance if he will consider increasing the age tax credit in Budget 2025; and if he will make a statement on the matter. [18989/24]

Tax Rebates

Michael Healy-Rae

232. Deputy Michael Healy-Rae asked the Minister for Finance if he will address a matter (details supplied); and if he will make a statement on the matter. [19008/24]

Tax Reliefs

Richard Bruton

233. Deputy Richard Bruton asked the Minister for Finance if he will review the apparent obligation on a care centre to become a registered charity in order to get tax relief for the use of a wheelchair bus, used to transport persons who themselves have primary certificates establishing their severe disability; and if he will devise a simpler route of access to this tax relief. [19040/24]

Housing Schemes

Mattie McGrath

234. Deputy Mattie McGrath asked the Minister for Finance if he plans to review the eligibility requirement for the help-to-buy scheme whereby the mortgage for the applicants must be 70% or more of the value of the self-build, but due to the increasing cost of building, the mortgage is no longer more than 70% of the total value and the applicants have to save a bigger deposit, and are therefore not eligible for the help-to-buy scheme. [19058/24]

Customs and Excise

Richard O'Donoghue

235. Deputy Richard O'Donoghue asked the Minister for Finance if he will postpone the introduction of a carbon tax increase on agricultural diesel from 1 May 2024 to 1 October 2024, due to the escalating costs incurred by farmers over the winter period due to the bad weather; and if he will make a statement on the matter. [19064/24]

Tax Rebates

John McGuinness

236. Deputy John McGuinness asked the Minister for Finance if he will consider amending S.I. No. 266/2012 relative to the refund of VAT for touring coaches, that is, the VAT 71 refund scheme, to include bus types that are electric and low-carbon vehicles; and if he will make a statement on the matter. [19068/24]

Motor Industry

John McGuinness

237. Deputy John McGuinness asked the Minister for Finance if he will expedite approval for the importing of a 2018 car by a family returning to work in Ireland (details supplied) having lived in England for the past 12 years and who are now experiencing bureaucratic challenges. [19093/24]

Tax Exemptions

Matt Carthy

238. Deputy Matt Carthy asked the Minister for Finance if he will exempt capital works at grassroots sports facilities from VAT or introduce a rebate scheme in order to ensure that clubs get the maximum benefit from sports capital grants and other funding sources; and if he will make a statement on the matter. [19120/24]

European Union

John Paul Phelan

239. Deputy John Paul Phelan asked the Minister for Finance to list all Acts and statutory instruments sponsored by his Department that became law from 20 February 2020 to date in 2024 and which were necessitated, either in whole or in part, to transpose or give effect to regulations, directives or other measures passed at European Union level. [19165/24]

Tax Code

Mick Barry

240. Deputy Mick Barry asked the Minister for Finance if he will review the anomalies in the VAT treatment between different mental health professions, namely psychologists, counsellors and psychotherapists and examine a coherent and consistent approach; and if he will make a statement on the matter. [19296/24]

Rental Sector

Jim O'Callaghan

241. Deputy Jim O'Callaghan asked the Minister for Finance the total number of rent tax credit claims made in each of the years 2022, 2023 and 2024, by county, in tabular form; and if he will make a statement on the matter. [19338/24]

Housing Schemes

Seán Sherlock

242. Deputy Sean Sherlock asked the Minister for Finance if there is an appeal on the valuation of the home under the help-to-buy-scheme; if he will consider a case (details supplied); and if he will make a statement on the matter. [19346/24]

Tax Data

Catherine Murphy

243. Deputy Catherine Murphy asked the Minister for Finance the number and value of claims made under the charities VAT compensation scheme in each of the years 2019, 2020, 2021, 2022, and 2023, in tabular form; and if he will make a statement on the matter. [19350/24]

Philanthropy Initiatives

Catherine Murphy

244. Deputy Catherine Murphy asked the Minister for Finance the cost of supporting philanthropic giving under the new philanthropy strategy through the implementation of a direct tax incentive for major gifts of a minimum of €5,000 and maximum of €5 million; and if he will make a statement on the matter. [19351/24]

Local Authorities

Catherine Murphy

245. Deputy Catherine Murphy asked the Minister for Finance if he will provide the amount of grant-aid returned and or surrendered to his Department, by local authority in 2022, 2023 and to date in 2024, to include the heading of which it was intended for. [19360/24]

Tax Rebates

Noel Grealish

246. Deputy Noel Grealish asked the Minister for Finance if he will further amend the statutory instrument which sets out the qualifying parameters for the VAT 71 refund scheme to extend qualification to low-floor EV buses, to support the objectives of accessibility and decarbonisation; and if he will make a statement on the matter. [19382/24]

Pension Provisions

Seán Haughey

247. Deputy Seán Haughey asked the Minister for Finance if he will allow householders to withdraw money from their personal pension funds in order to carry out retrofitting and insulation works to their homes without having to incur a tax obligation; if he will consult with the Minister for the Environment, Climate and Communications on this proposal; and if he will make a statement on the matter. [19408/24]

Fuel Prices

Cian O'Callaghan

248. Deputy Cian O'Callaghan asked the Minister for Finance if he is aware that people and families, and notably older people, are struggling due to the increased costs of home heating oil; if he will introduce measures to assist people with these rising costs; and if he will make a statement on the matter. [19484/24]