Parliamentary questions

Financial Irregularities

Paul Murphy

15. Deputy Paul Murphy asked the Minister for Finance the reason the Ireland Strategic Investment Fund divested from an organisation (details supplied); and if he will make a statement on the matter. [16803/24]

Tax Exemptions

Róisín Shortall

16. Deputy Róisín Shortall asked the Minister for Finance to respond to matters raised in correspondence (details supplied); if he has considered the proposal submitted to him in March 2024; if he intends to extend the VAT exemption to counsellors and psychotherapists; and if he will make a statement on the matter. [16821/24]

Tax Exemptions

Steven Matthews

17. Deputy Steven Matthews asked the Minister for Finance if his attention has been drawn to the campaign by a group (details supplied) that seeks to draw attention to requests to review the VAT exemption to include counsellors and psychotherapists; if this is under consideration within his Department; and if he will make a statement on the matter. [16840/24]

Tax Exemptions

Willie O'Dea

18. Deputy Willie O'Dea asked the Minister for Finance if he will consider extending the VAT exemption to counsellors and psychotherapists in Ireland, which would create equity of treatment and parity of esteem for mental health professionals providing psychotherapy and counselling services with those who deliver physical healthcare; and if he will make a statement on the matter. [16870/24]

Tax Exemptions

Cathal Crowe

19. Deputy Cathal Crowe asked the Minister for Finance if consideration will be given to extending the VAT exemption to counsellors and psychotherapists in Ireland (details supplied). [16878/24]

Tax Yield

Pearse Doherty

20. Deputy Pearse Doherty asked the Minister for Finance the revenue raised from restricting the employers' PRSI exemption for share-based remuneration to micro-, small- and medium-sized enterprises; and if he will make a statement on the matter. [16899/24]

Tax Yield

Pearse Doherty

21. Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer in 2024 of not proceeding with scheduled increases in excise duty on marked gas oil on 1 April 2024, 1 August 2024 and 9 October 2024. [16904/24]

Tax Exemptions

Brian Stanley

22. Deputy Brian Stanley asked the Minister for Finance to address the inconsistency in VAT regulations and extend the VAT exemptions to psychotherapists and counsellors providing services and to ensure equal treatment with other professionals working in the sector; and if he will make a statement on the matter. [17016/24]

Fuel Oil Specifications

Colm Burke

23. Deputy Colm Burke asked the Minister for Finance if consideration would be given to reclassifying hydrotreated vegetable oil as a home heating fuel, in view that it is currently rated as a transport fuel and is therefore more expensive to purchase than diesel and kerosene; and if he will make a statement on the matter. [17018/24]

Tax Collection

Brendan Griffin

24. Deputy Brendan Griffin asked the Minister for Finance if he will urgently examine the situation whereby some RTÉ employees are being forced to make punitive payments to the Revenue Commissioners in respect of bogus self-employment contracts wrongly issued by their employer over many years; if settlements by RTÉ entered into with Revenue have also covered these individuals; if so, if the individuals continue to make payments to Revenue in respect of already settled cases; if, in the event that these individuals' cases were not settled by RTÉ, the reason therefor, as it would be the responsibility of the party issuing the bogus self-employment contract to do so; and if he will make a statement on the matter. [17067/24]

Primary Medical Certificates

Emer Higgins

214. Deputy Emer Higgins asked the Minister for Finance if the exclusion of persons with single upper-limb amputations from eligibility for primary medical certificate is contrary to Articles 4 and 20 of the UNCRPD; and if he will make a statement on the matter. [16294/24]

Middle East

Matt Carthy

215. Deputy Matt Carthy asked the Minister for Finance the basis upon which he chose to divest from some but not other companies which operate within illegal Israeli settlements in the occupied Palestinian territories; and if he will make a statement on the matter. [16058/24]

Tax Reliefs

Kathleen Funchion

216. Deputy Kathleen Funchion asked the Minister for Finance whether the €14,000 limit refers to renting to one student only, or if it is permissible to rent several rooms to several students; and if he will make a statement on the matter. [16061/24]

Tax Reliefs

Kathleen Funchion

217. Deputy Kathleen Funchion asked the Minister for Finance whether a parent who is paying for student digs and wants to claim the new €750 rent credit on their tax return can claim for this even when the accommodation owner refuses to give receipts; if landlords are obliged to give receipts; whether the rent-a-room scheme only applies to students; if a homeowner can keep a working person instead of a student and still earn up to €14,000 p.a., tax-free; whether he/she can keep both a student and a worker under the rent-a-room scheme; and if he will make a statement on the matter. [16062/24]

Housing Schemes

Niall Collins

218. Deputy Niall Collins asked the Minister for Finance further to Parliamentary Question No. 183 of 7 December 2023, if any further consideration has been given to this issue; and if he will make a statement on the matter. [16070/24]

Middle East

Ivana Bacik

219. Deputy Ivana Bacik asked the Minister for Finance if he will make a statement on the recent Ireland Strategic Investment Fund divestment from certain investments in occupied territories. [16164/24]

Departmental Communications

Darren O'Rourke

220. Deputy Darren O'Rourke asked the Minister for Finance If he has spoken with his Australian counterpart to date in 2024. [16272/24]

Primary Medical Certificates

Emer Higgins

221. Deputy Emer Higgins asked the Minister for Finance to reconsider the exclusion of persons with single upper-limb amputations from eligibility for the primary medical certificate. [16293/24]

Tax Reliefs

Alan Farrell

222. Deputy Alan Farrell asked the Minister for Finance further to Parliamentary Question No. 272 of 20 March 2024, the reasons the relief on capital gains tax and capital acquisitions tax for landowners who have leased their land for the production of solar energy was not extended to landowners who have leased their land for the production of wind energy; and if he will make a statement on the matter. [16305/24]

Tax Code

Cian O'Callaghan

223. Deputy Cian O'Callaghan asked the Minister for Finance if the Government plans to introduce any tax relief, or a reduction in local property tax, for residents who are also paying management fees; and if he will make a statement on the matter. [16383/24]

Tax Data

Alan Kelly

224. Deputy Alan Kelly asked the Minister for Finance the estimated revenue that would be raised to the end of January 2025 by tapering personal PAYE and earned income tax credit at a rate of 2% per €1,000 for individuals' income between €180,000 and €300,000, effective from 1 May 2024. [16407/24]

Tax Exemptions

Michael Ring

225. Deputy Michael Ring asked the Minister for Finance if he will confirm that rent paid by the State to individual landlords for the housing of refugees is tax free; if he will compare this situation to similar payments to hotels, guesthouses, charities, and local community groups; and if he will make a statement on the matter. [16499/24]

Banking Sector

Joe McHugh

226. Deputy Joe McHugh asked the Minister for Finance if a company (details supplied) is signed up to the contingent reimbursement model code; if the company has an Irish banking licence; and if he will make a statement on the matter. [16500/24]

Housing Schemes

Robert Troy

227. Deputy Robert Troy asked the Minister for Finance if the eligibility for help to buy in the case of a person (details supplied) will be reviewed. [16519/24]

Tax Exemptions

Denis Naughten

228. Deputy Denis Naughten asked the Minister for Finance if he will increase accessibility to therapeutic services by extending the VAT exemption to counsellors and psychotherapists; and if he will make a statement on the matter. [16591/24]

Tax Exemptions

Fergus O'Dowd

229. Deputy Fergus O'Dowd asked the Minister for Finance to respond to proposals raised in respect of extending the VAT exemption to counsellors and psychotherapists in Ireland (details supplied); and if he will make a statement on the matter. [16595/24]

Tax Code

Jennifer Murnane O'Connor

230. Deputy Jennifer Murnane O'Connor asked the Minister for Finance if he will cancel the increases in excise duty on petrol and diesel scheduled for August and October of this year, given the cost-of-living pressures facing households, and their impact on trade for businesses and road users; and if he will make a statement on the matter. [16602/24]

Currency Circulation

Jennifer Murnane O'Connor

231. Deputy Jennifer Murnane O'Connor asked the Minister for Finance if establishments and organisations are entitled to refuse to take cash; if there are steps being taken to ensure consumers can continue to use cash in transactions; if there are plans to put such an entitlement to use cash on a statutory basis; how his Department proposes to protect the role of cash in the Irish society and economy in the future; and if he will make a statement on the matter. [16603/24]

Covid-19 Pandemic Supports

Jennifer Murnane O'Connor

232. Deputy Jennifer Murnane O'Connor asked the Minister for Finance the changes that are being considered to the debt warehousing scheme to support private businesses availing of the scheme; and if he will make a statement on the matter. [16605/24]

Tax Exemptions

Neasa Hourigan

233. Deputy Neasa Hourigan asked the Minister for Finance his plans to extend the VAT exemption to counsellors and psychotherapists accredited by the Irish Association for Counselling and Psychotherapy; and if he will make a statement on the matter. [16618/24]

Departmental Reports

Ivana Bacik

234. Deputy Ivana Bacik asked the Minister for Finance the timeline for publishing the updated report on the funding landscape for housing delivery; and if he will make a statement on the matter. [16628/24]

Departmental Reviews

Ivana Bacik

235. Deputy Ivana Bacik asked the Minister for Finance the progress in reviewing the Ireland Strategic Investment Fund funding programme, which allocated an additional €400 million for equity-based housing investments; and if he will make a statement on the matter. [16657/24]

Tax Exemptions

Bríd Smith

236. Deputy Bríd Smith asked the Minister for Finance if he plans to provide a pre-registration VAT exempt status for qualified and accredited members of an organisation (details supplied) and seek to rectify the inequities arising from the delay in establishing the statutory register; if he accepts that this proposal aligns with established practices and ensures that fair treatment prevails in the interim; and if he will make a statement on the matter. [16688/24]

Tax Exemptions

Brendan Griffin

237. Deputy Brendan Griffin asked the Minister for Finance for clarification on a matter (details supplied); and if he will make a statement on the matter. [16689/24]

Tax Exemptions

Catherine Connolly

238. Deputy Catherine Connolly asked the Minister for Finance his plans to grant VAT exemption to counsellors and psychotherapists; and if he will make a statement on the matter. [16704/24]

Tax Exemptions

Ged Nash

239. Deputy Ged Nash asked the Minister for Finance if he will address the anomaly that sees a VAT exemption applied to the services of psychologists but not to suitably qualified psychotherapists and counsellors (details supplied); and if he will make a statement on the matter. [16745/24]

Housing Schemes

Brendan Griffin

105. Deputy Brendan Griffin asked the Minister for Finance if recipients of the croí cónaithe home renovation grant scheme who are first-time homeowners will also be eligible for the help-to-buy-scheme, given that a new housing unit is being delivered but with the relative increased expense of renovation versus greenfield development in some cases; and if he will make a statement on the matter. [15696/24]

Pension Provisions

Richard Bruton

106. Deputy Richard Bruton asked the Minister for Finance if he has considered relaxing the rules on pension drawdown to permit drawdown for certain purposes which might contribute to positive ageing, such as home adaptations, installation of technology, or caring support; and if he will make a statement on the matter. [15929/24]

Tax Yield

Pearse Doherty

107. Deputy Pearse Doherty asked the Minister for Finance the nominal value of VAT collected with respect to petrol and diesel in each of the years 2017 to 2023, respectively.; and if he will make a statement on the matter. [15936/24]

Tax Exemptions

Michael Healy-Rae

108. Deputy Michael Healy-Rae asked the Minister for Finance if farmers who are actively farming will be exempt from the residential zone tax (details supplied); and if he will make a statement on the matter. [15949/24]

Inflation Rate

Alan Farrell

10. Deputy Alan Farrell asked the Minister for Finance his views on the progress in reducing inflation; and if he will make a statement on the matter. [15224/24]

Legislative Process

Darren O'Rourke

12. Deputy Darren O'Rourke asked the Minister for Finance the status of the Future Ireland Fund and Infrastructure, Climate and Nature Fund Bill 2024; the reason for restricting access to the climate and nature fund until 2026; the process by which projects may apply for the fund; the expected timeline for decision-making and the intervals at which funds can be applied for or if they will be on a rolling basis; and if he will make a statement on the matter. [15183/24]

Tax Yield

Brendan Griffin

13. Deputy Brendan Griffin asked the Minister for Finance the total tax take from fuel in 2023, broken down by category; how this figure compares with the estimated amount of total tax take from fuel as set out in Budget 2023 in October 2022; the total estimated tax take from fuel for 2024 as set out in Budget 2024 in October 2023, with a breakdown of each category; the estimated and actual figures for Quarter 1 2024; how much additional tax the planned excise increases in August are estimated to generate by year end; how much the recent excise increases on 1 April 2024 will generate by year end; if the planned August increase will be scrapped in light of the overall tax take performance and the negative impact of excise increases on individual motorists and the wider economy; and if he will make a statement on the matter. [15213/24]

Tax Data

Paul Murphy

14. Deputy Paul Murphy asked the Minister for Finance if the projection for corporate tax revenue in 2024 and 2025 is €24.5 billion and €25.8 billion (details supplied) respectively; the estimated gross trading profit before taxation in 2024 and 2025; to provide a monetary breakdown of projected total capital allowances and deductions before taxation in 2024 and 2025; and if he will make a statement on the matter. [15248/24]

Financial Services

Pearse Doherty

15. Deputy Pearse Doherty asked the Minister for Finance to provide an update on consideration of changes to legislation to address the inability of consumers to make complaints to the Financial and Services Pensions Ombudsman with respect to vulture funds as a result of gaps in their regulation. [15234/24]

Climate Action Plan

Darren O'Rourke

16. Deputy Darren O'Rourke asked the Minister for Finance his views on whether tax policy on luxury emissions can play a more active role in incentivising climate action; and if he will make a statement on the matter. [15184/24]

Insurance Industry

Ruairí Ó Murchú

17. 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; to outline his Department’s recent engagement with insurance companies, including new insurance companies, about the high cost of public liability insurance; and if he will make a statement on the matter. [15158/24]

Tax Reliefs

Thomas Gould

19. Deputy Thomas Gould asked the Minister for Finance the number of people who claimed mortgage interest tax relief last year; and the average payment. [15219/24]

Tax Credits

Richard Bruton

20. Deputy Richard Bruton asked the Minister for Finance if he has considered the extent of unclaimed tax allowances and other benefits; if he would consider establishing a cross-Government initiative to promote better take-up of such benefits; and if he will make a statement on the matter. [15263/24]

Banking Sector

Barry Cowen

21. Deputy Barry Cowen asked the Minister for Finance the measures he is putting in place so 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. [14273/24]