Parliamentary questions

Tax Reliefs

Marc Ó Cathasaigh

66. Deputy Marc Ó Cathasaigh asked the Minister for Finance his views on the expansion of the bike to work scheme in order to include businesses set up as sole trader or partnership arrangements, as the scheme currently applies only to limited company status; and if he will make a statement on the matter. [20493/22]

Tax Code

Ged Nash

67. Deputy Ged Nash asked the Minister for Finance if he will report on the respective European Union and OECD negotiations on a proposed new global minimum corporation tax rate; the estimated cost to the Exchequer of a United States global intangible low-taxed income rate of 21%; if his Department has undertaken or intends to undertake an updated analysis of the potential cost to the Exchequer of proposed changes; if so, if this will include the potential loss to the Exchequer of a United States global intangible low-taxed income rate of 21%; and if he will make a statement on the matter. [21424/22]

Tax Reliefs

Pearse Doherty

68. Deputy Pearse Doherty asked the Minister for Finance the reason, despite repeated warnings from members of the Disabled Drivers Medical Board of Appeal to him and his Department, including in June 2018 and in December 2020, that the eligibility criteria for access to the disabled drivers and disabled passengers scheme were grossly inequitable, excluded many genuinely disabled persons and needed to be changed, he and his Department failed to respond to those concerns; and when those concerns were first raised with him. [21474/22]

Fiscal Data

Éamon Ó Cuív

69. Deputy Éamon Ó Cuív asked the Minister for Finance the most up-to-date projected Exchequer deficit for 2022; the way this compares with the forecasts on budget day; the main reason for the change in forecast; and if he will make a statement on the matter. [20988/22]

Tax Code

Ged Nash

70. Deputy Ged Nash asked the Minister for Finance if a new 30% rate of income tax is being considered by the Government, as announced by the Tánaiste in March 2022; his views on whether the programme for Government pledge on income tax cuts is prudent in view of the recent Stability Programme update and within the current fiscal and economic context; and if he will make a statement on the matter. [21425/22]

Tax Data

John Lahart

71. Deputy John Lahart asked the Minister for Finance the cost of the VAT reduction to 9% in gas and electricity; and if he will make a statement on the matter. [20549/22]

Banking Sector

Pearse Doherty

72. Deputy Pearse Doherty asked the Minister for Finance his interactions with banks (details supplied) since the announcement of their withdrawal from the banking market and with the remaining and receiving banks to discuss the preparedness of the banks for the transition; if he is satisfied that the banks are adequately resourced with reasonable timelines to ensure this process is managed successfully; and if he will make a statement on the matter. [21475/22]

Ukraine War

Jackie Cahill

73. Deputy Jackie Cahill asked the Minister for Finance his assessment of the economic impact of the war on Ukraine on the Irish economy; and if he will make a statement on the matter. [20570/22]

Covid-19 Pandemic Supports

Ged Nash

74. Deputy Ged Nash asked the Minister for Finance his views on the report by the Revenue Commissioners indicating that 641 companies that claimed the €267.8 million in employment wage subsidy scheme also filed for the dividend withholding tax (details supplied); the number of the companies in question that have returned all or part of the value of the subsidy paid to them during the lifetime of the scheme to the Exchequer; and if he will make a statement on the matter. [21427/22]

Insurance Industry

Seán Haughey

76. Deputy Seán Haughey asked the Minister for Finance if he will provide a report on his engagement with the insurance industry to address the difficulties of access to affordable insurance faced by some businesses. [20563/22]

Vacant Properties

Pádraig O'Sullivan

77. Deputy Pádraig O'Sullivan asked the Minister for Finance if he will report on the collection of data on vacancy levels as per the Housing for All plan; the status of the proposed vacant property tax; and if he will make a statement on the matter. [21369/22]

Commissions of Investigation

Peadar Tóibín

165. Deputy Peadar Tóibín asked the Minister for Finance the number of commissions of investigation under the remit of his Department currently ongoing in the State; the cost of each commission to date; and the projected costs of each, in tabular form. [12559/22]

National Asset Management Agency

Pearse Doherty

166. Deputy Pearse Doherty asked the Minister for Finance the volume of development land in hectares held by NAMA for which NAMA had an interest or by which NAMA loans were secured and which were sold by NAMA in each of the years 2010 to 2022; the details of the land sold by location, size, residential zoning, planning permission and capacity for development of residential units; and if he will make a statement on the matter. [21537/22]

Banking Sector

Dara Calleary

167. Deputy Dara Calleary asked the Minister for Finance if his attention has been drawn to the considerable difficulties being encountered by customers across the country who are seeking to change their bank accounts from banks (details supplied) to other banks; if he will engage with the Central Bank to ensure all maximum assistance and information is been provided to the public; if he will engage with the remaining banks to ensure sufficient staff resources are being put in place at branches to assist those who cannot access online banking in this process; his views on the current position in relation to the number of persons who have switched accounts to date and the number remaining to do so; and if he will make a statement on the matter. [21551/22]

Customs and Excise

Éamon Ó Cuív

168. Deputy Éamon Ó Cuív asked the Minister for Finance the number of posted parcels that originated outside the European Union that were rejected by customs and returned to the sender in 2021; the steps that are being taken to reduce this number; if it is intended to introduce new regulations or change the law to deal with this issue; and if he will make a statement on the matter. [21557/22]

Inflation Rate

Bernard Durkan

169. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he and his Department continue to examine the contributory factors to inflation; the extent to which each and any can be controlled; and if he will make a statement on the matter. [21575/22]

Inflation Rate

Bernard Durkan

170. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which the causes of inflation continue to be examined by his Department with a view to addressing these issues; and if he will make a statement on the matter. [21576/22]

Inflation Rate

Bernard Durkan

171. Deputy Bernard J. Durkan asked the Minister for Finance the degree to which all issues deemed to be a cause of inflation are being examined by his Department with a view to ensuring that unattributable inflation does not occur; and if he will make a statement on the matter. [21577/22]

Economic Data

Bernard Durkan

172. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which Ireland’s economy continues to compete with other European economies inside and outside the eurozone; and if he will make a statement on the matter. [21578/22]

House Prices

Bernard Durkan

173. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which efforts are in place to curtail the upward spiral of inflation affecting house prices; the extent of the measures anticipated to control this surge; and if he will make a statement on the matter. [21579/22]

Inflation Rate

Bernard Durkan

174. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which the alleged causes of inflation can be traced directly to their sources, thus avoiding unnecessary price spirals; and if he will make a statement on the matter. [21580/22]

House Prices

Bernard Durkan

175. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which investment funds here are contributing to the spiral of house prices; and if he will make a statement on the matter. [21581/22]

House Prices

Bernard Durkan

176. Deputy Bernard J. Durkan asked the Minister for Finance his views on whether investment funds in Ireland are making an opportunistic profit through the use of the construction sector given the fact that the main banks here are not competing; and if he will make a statement on the matter. [21582/22]

Cost of Living Issues

Bernard Durkan

177. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he can continue to take measures to control the cost of living without contributing to inflation; and if he will make a statement on the matter. [21584/22]

Economic Data

Bernard Durkan

178. Deputy Bernard J. Durkan asked the Minister for Finance the degree to which Irish manufacturing and services costs remain competitive within the European Union; and if he will make a statement on the matter. [21585/22]

Tax Code

Bernard Durkan

179. Deputy Bernard J. Durkan asked the Minister for Finance the degree to which the OECD agreement on corporation profits tax remains; if attempts in some European countries to derail the proposal are ongoing; and if he will make a statement on the matter. [21586/22]

Tax Code

Mairéad Farrell

180. Deputy Mairéad Farrell asked the Minister for Finance his plans to examine the tax treatment with respect to capital acquisition tax for couples who are long-term cohabitants; and if he will make a statement on the matter. [21631/22]

Tax Code

Neale Richmond

181. Deputy Neale Richmond asked the Minister for Finance if he will remove the VAT on automated external defibrillators, replacement pads and batteries; and if he will make a statement on the matter. [21637/22]

Insurance Industry

Pearse Doherty

182. Deputy Pearse Doherty asked the Minister for Finance if the Office to Promote Competition in the Insurance Market has since its establishment considered the difficulty in accessing home and property insurance for buildings with thatched roofs; if the office has engaged with brokers or providers in other jurisdictions in relation to same; if the office has engaged with the heritage division of the Department of Housing, Local Government and Heritage given the cultural, historical and touristic value of thatched roofs in the Irish landscape; and if he will make a statement on the matter. [21638/22]

Insurance Industry

Niamh Smyth

183. Deputy Niamh Smyth asked the Minister for Finance if matters raised in correspondence by a person (details supplied) will be reviewed; the steps his Department is taking to address this issue; and if he will make a statement on the matter. [21639/22]

Banking Sector

Ged Nash

184. Deputy Ged Nash asked the Minister for Finance his views on the opinion of the Governor of the Central Bank that the retail banks are not ready to cope with the additional workload that will result from the exit of banks (details supplied) from the Irish banking sector; his views on whether it was a mistake for the two banks in question to proceed having full knowledge of same; and if he will make a statement on the matter. [21647/22]

Tax Credits

Holly Cairns

185. Deputy Holly Cairns asked the Minister for Finance the criteria that are used in assessing the incapacitated child tax credit regarding the requirement in cases in which there is a reasonable expectation that the child will be unable to maintain themselves when over 18 years of age; the forms of evidence that are acceptable in such cases; and if he will make a statement on the matter. [21649/22]

Tax Credits

Holly Cairns

186. Deputy Holly Cairns asked the Minister for Finance his views on broadening the criteria for the incapacitated child tax credit to include children who may have temporary or partial incapacitations. [21650/22]

Mortgage Interest Rates

Bernard Durkan

187. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which home borrowers in Ireland have to pay higher interest rates than many of their counterparts throughout the European Union; if these issues are being addressed in the short and medium-term; and if he will make a statement on the matter. [21880/22]

Tax Data

Rose Conway-Walsh

73. Deputy Rose Conway-Walsh asked the Minister for Finance when he will publish the 2022 Research and Development Tax Credit Statistics; and if he will make a statement on the matter. [21353/22]

Tax Reliefs

Rose Conway-Walsh

74. Deputy Rose Conway-Walsh asked the Minister for Finance the cost to the Exchequer on an annual basis of the tuition tax relief for undergraduate courses in public higher institutes of education; and if he will make a statement on the matter. [21355/22]

Tax Code

Róisín Shortall

75. Deputy Róisín Shortall asked the Minister for Finance the rationale behind the current tax regime for exchange-traded funds in Ireland including the higher than previous tax rate applied to gains and the approach to deemed disposal; and if he will make a statement on the matter. [21370/22]

Inflation Rate

Rose Conway-Walsh

76. Deputy Rose Conway-Walsh asked the Minister for Finance the estimated level of inflation for 2022; and if he will make a statement on the matter. [21377/22]

Tax Reliefs

Pauline Tully

77. Deputy Pauline Tully asked the Minister for Finance further to Parliamentary Question No. 49 of 22 February 2022, the status of the review of the disabled drivers and passengers' scheme; and if he will make a statement on the matter. [21416/22]

Tax Reliefs

Pauline Tully

78. Deputy Pauline Tully asked the Minister for Finance further to Parliamentary Question No. 49 of 22 February 2022, if the National Disability Inclusion Strategy working group has convened a meeting since 26 January 2022 to discuss the review of the disabled drivers and passengers’ scheme; if so, the proposals that were brought forward for consideration; and if he will make a statement on the matter. [21417/22]

Rental Sector

Aindrias Moynihan

79. Deputy Aindrias Moynihan asked the Minister for Finance if he has considered implementing a scheme to counter the increase in rent to supplement those who are struggling due to the recent surge in the cost of living; and if he will make a statement on the matter. [21444/22]

Primary Medical Certificates

Niamh Smyth

469. Deputy Niamh Smyth asked the Minister for Finance if he will provide an update on a primary medical certificate appeal for a person (details supplied); and if he will make a statement on the matter. [19327/22]

Revenue Commissioners

Duncan Smith

470. Deputy Duncan Smith asked the Minister for Finance if an issue with the Revenue Commissioners history for a family (details supplied) in County Laois will be investigated; and if he will make a statement on the matter. [19339/22]

Tax Credits

Neasa Hourigan

471. Deputy Neasa Hourigan asked the Minister for Finance the number of persons availing of the single person child carer credit. [19357/22]

Tax Credits

Neasa Hourigan

472. Deputy Neasa Hourigan asked the Minister for Finance the estimated cost of decoupling the single person child carer credit from the child benefit payment and making it equitably available to both parents where custody of a child or children is shared; and if he will make a statement on the matter. [19358/22]

Tax Credits

Neasa Hourigan

473. Deputy Neasa Hourigan asked the Minister for Finance the estimated cost of equivalising the tax rate for recipients of the single person child carer credit with the single earner two-adult household tax rate; and if he will make a statement on the matter. [19359/22]

Departmental Schemes

Verona Murphy

474. Deputy Verona Murphy asked the Minister for Finance the considerations that his Department has had for persons who, as a previous homeowner have availed of the help-to-buy scheme as a partner but the relationship dissolved and only one partner was left to reside in the property, the other no longer having any beneficial interest; if provision will be made to allow for a second application to the scheme in such an instance; and if he will make a statement on the matter. [19360/22]

Tax Code

Louise O'Reilly

475. Deputy Louise O'Reilly asked the Minister for Finance the estimated full year cost of abolishing the VAT on automated external defibrillators; and if he will make a statement on the matter. [19366/22]

Tax Code

Louise O'Reilly

476. Deputy Louise O'Reilly asked the Minister for Finance the revenue raised by the sugar sweetened drinks tax each year since its introduction and to date in 2022, broken down by the yield in each band; and if he will make a statement on the matter. [19367/22]

Tax Data

Eoin Ó Broin

477. Deputy Eoin Ó Broin asked the Minister for Finance the total amount of revenue raised via the carbon tax in each year from 2016 to 2021 and to date in 2022; and the breakdown of the areas in which the tax revenue was spent on via voted expenditure in each of the years in question. [19465/22]

Credit Unions

Carol Nolan

478. Deputy Carol Nolan asked the Minister for Finance the steps he will take to enable the credit union movement to grow as a key provider of community banking in the country; and if he will make a statement on the matter. [19533/22]

Credit Unions

Carol Nolan

479. Deputy Carol Nolan asked the Minister for Finance if he will examine the suggestion by the credit union movement to review the policy framework within which credit unions currently operate; if he will allow for the creation of a regulatory and legislative credit union policy committee and a business model taskforce; and if he will make a statement on the matter. [19534/22]

Credit Unions

Carol Nolan

480. Deputy Carol Nolan asked the Minister for Finance the steps he is taking to enable and support the growth of the credit union movement; and if he will make a statement on the matter. [19535/22]

Departmental Staff

Marc MacSharry

481. Deputy Marc MacSharry asked the Minister for Finance if he will provide the details of the name, salary, position and roles of persons who are being paid for by his Department for secondment to another public, private or semi-private entity in tabular form following the announcement that the salary of a person (details supplied) being seconded to Trinity College, Dublin will be paid by the Department of Health; and if he will make a statement on the matter. [19548/22]

Apprenticeship Programmes

Holly Cairns

482. Deputy Holly Cairns asked the Minister for Finance if his Department and public bodies and agencies that operate under his remit run apprenticeship programmes or are directly engaged in the training of apprentices; if so, the number of apprentices involved; the specialities in which they are being trained; and if he will make a statement on the matter. [19584/22]

Departmental Staff

Carol Nolan

483. Deputy Carol Nolan asked the Minister for Finance the number of persons employed by his Department and bodies under the aegis of his Department with a rate of pay below the living wage of €12.30; the role that those persons occupy within his Department or relevant body; and if he will make a statement on the matter. [19628/22]

Tax Code

Carol Nolan

484. Deputy Carol Nolan asked the Minister for Finance if he will support the introduction of a VAT exemption on low-emission slurry spreading equipment purchased by farmers; and if he will make a statement on the matter. [19655/22]

Tax Residency

Marian Harkin

485. Deputy Marian Harkin asked the Minister for Finance further to Parliamentary Question No. 226 of 31 March 2022, if it is unlawful to give specific weighting to the presence of a person in the State on any specific days of the month or year for example, by deeming their presence in the State on the first and last day of a month as normal residence for that entire month in relation to SI. No. 60/1993; and if he will make a statement on the matter. [19659/22]

Vehicle Registration Tax

Marian Harkin

486. Deputy Marian Harkin asked the Minister for Finance further to Parliamentary Question No. 225 of 31 March 2022, the manner in which information on the number and value of refunds of compromise penalties is recorded in the Revenue Commissioners’ systems; if there were no refunds of compromise penalties between 2015 and 2021, inclusive; and if he will make a statement on the matter. [19660/22]

Tax Credits

Cian O'Callaghan

487. Deputy Cian O'Callaghan asked the Minister for Finance if he will consider offering tax credits for owner-occupiers affected by building defects in budget 2023; and if he will make a statement on the matter. [19705/22]

Primary Medical Certificates

Niamh Smyth

488. Deputy Niamh Smyth asked the Minister for Finance if a new appeal board for the primary certificate has been appointed (details supplied); if it is operational; and if he will make a statement on the matter. [19706/22]

State Bodies

Eoin Ó Broin

489. Deputy Eoin Ó Broin asked the Minister for Finance the breakdown of Home Building Finance Ireland, HBFI, loans by number of units fewer than 25, between 26 and 50, between 50 and 99, between 100 and 200 and over 200, geographical location of development by county and tenure, owner-occupier, private rental and social rental in tabular form. [19717/22]

Departmental Staff

Sorca Clarke

490. Deputy Sorca Clarke asked the Minister for Finance the salaries and expenses paid to advisers, Ministers and or Ministers of State in his Department in 2020, 2021 and to date in 2022, in tabular form. [19745/22]

Tax Code

Christopher O'Sullivan

491. Deputy Christopher O'Sullivan asked the Minister for Finance if consideration will be given to extending the VAT rate of 9% beyond August 2022; and if he will make a statement on the matter. [19802/22]

Departmental Staff

Mattie McGrath

492. Deputy Mattie McGrath asked the Minister for Finance if he will outline all of the secondment arrangements within his Department; the conditions related to such secondments; and if he will make a statement on the matter. [19868/22]

Fuel Prices

Claire Kerrane

493. Deputy Claire Kerrane asked the Minister for Finance if he will meet with an association (details supplied) to engage with them on issues impacting on the viability of their sector relating to carbon tax on marked gas oil green agri diesel to ensure that grass silage and tillage can be saved this summer; and if he will make a statement on the matter. [19950/22]

Fuel Prices

Claire Kerrane

494. Deputy Claire Kerrane asked the Minister for Finance if he will consider removing carbon tax from marked gas oil supplied to the farm and forestry contractor sector; and if he will make a statement on the matter. [19951/22]

Departmental Staff

Holly Cairns

495. Deputy Holly Cairns asked the Minister for Finance if his Department and public bodies and agencies that operate under his remit facilitate internships by students engaged in full-time or part-time further and higher education courses; if so, the number of interns his Department and public bodies and agencies that operate under his remit accept annually; if any or all of these interns receive remuneration of any kind; and if he will make a statement on the matter. [20006/22]

Fuel Prices

Michael Healy-Rae

496. Deputy Michael Healy-Rae asked the Minister for Finance if he will remove the carbon tax from the marked gas oil supplied to the farm and forestry contractors sector; and if he will make a statement on the matter. [20048/22]

Departmental Data

Carol Nolan

497. Deputy Carol Nolan asked the Minister for Finance the amount of gold reserves held in Ireland from quarter one 2011 and quarter one 2022, in tabular form; and if he will make a statement on the matter. [20053/22]

Departmental Data

Carol Nolan

498. Deputy Carol Nolan asked the Minister for Finance the annual cost of servicing the national debt since 2011 to date in tabular form; and if he will make a statement on the matter. [20054/22]

Departmental Staff

Carol Nolan

499. Deputy Carol Nolan asked the Minister for Finance the number of persons currently employed in his Department who have been seconded in from the public sector; the number of Departmental officials seconded where the monies are recouped from the body the person is seconded to or where the Department pays for the person with no recoupment from the other organisation; and if he will make a statement on the matter. [20061/22]

Fuel Prices

Joe Carey

500. Deputy Joe Carey asked the Minister for Finance the financial changes that are being proposed to mitigate the cost of road diesel for operators who run businesses that have heavy goods vehicles and other associated vehicles but do not have a haulage licence as they operate outside of the sector; and if he will make a statement on the matter. [20072/22]

Banking Sector

Niamh Smyth

501. Deputy Niamh Smyth asked the Minister for Finance if he will address a matter regarding the case of a person (details supplied); and if he will make a statement on the matter. [20096/22]

Primary Medical Certificates

Maurice Quinlivan

502. Deputy Maurice Quinlivan asked the Minister for Finance the position regarding the case of a person (details supplied) who has tried to appeal, since 2020, the decision to reject their application for a primary medical certificate but has been unable to do so as the National Rehabilitation Hospital have advised that the board has yet to be reconvened; and if he will make a statement on the matter. [20190/22]

Tax Data

Pearse Doherty

503. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue to be raised in 2022 by the scheduled increase in carbon tax on 12 October 2022. [20196/22]

Tax Yield

Pearse Doherty

504. Deputy Pearse Doherty asked the Minister for Finance if there was modelling carried before and since increases in the carbon tax in 2020 on the projected price trajectory without increases to the carbon tax in each of the years to 2030 by his Department or in collaboration with another Department given the stated objective of the carbon tax was to place a price floor on carbon-based fuels and consumption; and if he will make a statement on the matter. [20199/22]

Banking Sector

Cian O'Callaghan

505. Deputy Cian O'Callaghan asked the Minister for Finance if he will take action to ensure that a bank (details supplied) continues providing its graduate entry medicine student loan; and if he will make a statement on the matter. [20201/22]

Tax Data

Pearse Doherty

506. Deputy Pearse Doherty asked the Minister for Finance the revenue raised from carbon taxation to date in 2022 disaggregated by the carbon tax increase of 12 October 2022, the carbon tax increase of 1 May 2022 and all other revenue for 2022, respectively. [20205/22]

National Asset Management Agency

Neasa Hourigan

507. Deputy Neasa Hourigan asked the Minister for Finance the circumstances in which NAMA agreed to write of £100 million debt owed by a company (details supplied); the reason NAMA was unable to recoup any funds from the sale by the company of the 146 apartments it was set up to develop; and if he will make a statement on the matter. [20233/22]

Revenue Commissioners

Mick Barry

508. Deputy Mick Barry asked the Minister for Finance his plans to reopen Revenue Commissioners offices to the public; and if he will make a statement on the matter. [20313/22]

Insurance Industry

Neasa Hourigan

509. Deputy Neasa Hourigan asked the Minister for Finance if his Department has examined alternative insurance systems, particularly in relation to licensed premises, such as the no-fault system that exists in New Zealand; and if he will make a statement on the matter. [20320/22]

Electric Vehicles

Matt Carthy

510. Deputy Matt Carthy asked the Minister for Finance if his attention has been drawn to the difficulties encountered by private companies securing insurance cover for company owned electronic vehicles; if he proposes any measures to address this issue; and if he will make a statement on the matter. [20368/22]

Vacant Properties

Thomas Gould

511. Deputy Thomas Gould asked the Minister for Finance the status of the vacancy data collected by his Department through the local property tax. [20382/22]

Tax Code

Fergus O'Dowd

512. Deputy Fergus O'Dowd asked the Minister for Finance if he will respond to proposals raised in correspondence (details supplied) in regard to taxation and the fair deal scheme; and if he will make a statement on the matter. [20386/22]

Departmental Funding

Michael Ring

513. Deputy Michael Ring asked the Minister for Finance if funding (details supplied) that has been allocated has been drawn down and spent; if there has been a follow up or appraisal on the funding given under the various programmes or headings; if any of the allocated funding has been recouped or unspent; and if he will make a statement on the matter. [20395/22]

Vehicle Registration Tax

Jackie Cahill

514. Deputy Jackie Cahill asked the Minister for Finance if a vehicle which was bought for commercial purposes in 2020 and was never deregistered due to Covid-19 could now be deregistered and reregistered as a 2022 vehicle; and if he will make a statement on the matter. [20420/22]

Credit Register

Jackie Cahill

515. Deputy Jackie Cahill asked the Minister for Finance his views on whether it is fair that a married couple who are separating and are restructuring their joint loans can have their individual credit ratings downgraded as a result of this considering they are not in arrears and that they are essentially just taking out new loans; and if he will make a statement on the matter. [20437/22]

Film Industry

Peadar Tóibín

516. Deputy Peadar Tóibín asked the Minister for Finance if he will provide supporting evidence that there are currently approximately 12,000 persons employed in Ireland in film, television and animation production as he recently stated (details supplied). [20445/22]

Revenue Commissioners

Robert Troy

517. Deputy Robert Troy asked the Minister for Finance if the delay that solicitors are having acquiring capital acquisitions certificates (details supplied) from the Office of the Revenue Commissioners, Capital Acquisitions Tax Unit, Dundalk, County Louth will be addressed. [20446/22]

Primary Medical Certificates

Brian Stanley

518. Deputy Brian Stanley asked the Minister for Finance if the criteria that qualify a person for a primary medical certificate will be reviewed to include persons who have a diagnosis such as narcolepsy. [20486/22]

Tax Code

Neale Richmond

519. Deputy Neale Richmond asked the Minister for Finance if he will consider reducing the VAT to 9% on home heating oil; and if he will make a statement on the matter. [20612/22]

Banking Sector

Neale Richmond

520. Deputy Neale Richmond asked the Minister for Finance if his attention has been drawn to the fact that a bank (details supplied) has decided to cancel its loans for graduate entry medicine students; if his attention has been further drawn to the fact that this was the only source of funding for many students; if he has engaged with the bank on this issue; and if he will make a statement on the matter. [20613/22]

Departmental Staff

Mary Lou McDonald

521. Deputy Mary Lou McDonald asked the Minister for Finance the number of staff within his Department who availed of a secondment from January 2019 to date on the basis that it was not the intention of the staff member to return to their position within the Department. [20641/22]

Fuel Prices

Colm Burke

522. Deputy Colm Burke asked the Minister for Finance if consideration will be given to the removal of carbon tax from marked oil gas used in agriculture and forestry by farm and forestry contractors for a period of five years in order to reduce costs and to allow adequate time for the international machine development and supply sector to provide alternatives to internal combustion engines in the form of market ready zero carbon systems that will meet the lower carbon climate objectives as set out in the National Climate Action Plan; and if he will make a statement on the matter. [20660/22]

Tax Code

Pearse Doherty

523. Deputy Pearse Doherty asked the Minister for Finance the derogation and flexibility he sought in his correspondence and communications with the European Commission with respect to VAT as it applies to domestic energy and fuel use; the categories of fuel and energy for which he sought a derogation and flexibility with respect to VAT; the details of the communication with the Commission which facilitated a reduction in VAT on electricity and gas; the flexibility that was provided and the minimum rate of VAT which that flexibility allowed; the reasons for which the VAT as it applies to home heating oil could not be reduced in line with reductions applicable to gas and electricity in the flexibility facilitated by the Commission; and if he will make a statement on the matter. [20670/22]

Tax Yield

Pearse Doherty

524. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 78 of 10 November 2021, the estimated revenue raised in carbon tax, relative to the rate of €26 per tonne, in the years 2022 to 2030, were the increases due to take place on 1 May 2022 and 12 October 2022, respectively, not to proceed in tabular form. [20685/22]

Tax Code

Jennifer Whitmore

525. Deputy Jennifer Whitmore asked the Minister for Finance if he will consider the removal of VAT on period pants and on environmentally friendly period cups considering the fact that VAT has been removed for tampons and sanitary pads; and if he will make a statement on the matter. [20705/22]

Compulsory Purchase Orders

Michael Moynihan

526. Deputy Michael Moynihan asked the Minister for Finance if capital gains tax is applicable to property which is sold under a compulsory purchase order; and if he will make a statement on the matter. [20718/22]

Defective Building Materials

Eoin Ó Broin

527. Deputy Eoin Ó Broin asked the Minister for Finance if he will report on his engagement with the construction, quarry, local manufacturing, insurance and banking sectors on establishing an industry levy to cover part of the costs of remediating homes and other buildings impacted by defective blocks or other building defects such as fire safety and water ingress defects. [20746/22]