Parliamentary questions

Tax Code

Robert Troy

218. Deputy Robert Troy asked the Minister for Finance if he will review the issue of capital gains tax in a case (details supplied). [7710/24]

Primary Medical Certificates

Verona Murphy

219. Deputy Verona Murphy asked the Minister for Finance if his Department will initiate a full review of the medical criteria for a primary medical certificate as set out by the Department regulations; if he considers it reasonable to broaden the criteria to include single arm or hand amputee applicants to the scheme; and if he will make a statement on the matter. [7757/24]

Student Accommodation

Mairéad Farrell

220. Deputy Mairéad Farrell asked the Minister for Finance further to Parliamentary Question No. 104 of 7 February 2024, the return on investment and internal rate of return for each investment in each year of its existence, compared to the ISIF's annual benchmark, that is, the average cost of Irish Government debt, in tabular form; and if he will make a statement on the matter. [7815/24]

Tax Credits

Catherine Murphy

221. Deputy Catherine Murphy asked the Minister for Finance the estimated full year cost if the blind person tax credit increased to €1,950 for a single person and €3,900 for married couples or civil partners. [7835/24]

Tax Yield

Catherine Murphy

222. Deputy Catherine Murphy asked the Minister for Finance the estimated yield if the local property tax on houses valued between €1.05 million and €1.75 million increased to 0.60% of that portion; and for houses valued at in excess of €1.75 million, were it to be increased to 1% of that portion, based on 2023 figures. [7836/24]

Tax Code

Brendan Griffin

223. Deputy Brendan Griffin asked the Minister for Finance if he will review a matter (details supplied); and if he will make a statement on the matter. [7979/24]

Tax Reliefs

Michael Healy-Rae

224. 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. [7981/24]

Tax Rebates

Michael Creed

225. Deputy Michael Creed asked the Minister for Finance when a person in County Cork (details provided) will receive their VAT refund. [8030/24]

Departmental Schemes

Brendan Howlin

179. Deputy Brendan Howlin asked the Minister for Finance when the revised disabled drivers and disabled passengers scheme will be introduced; when the criteria for issuing a primary medical certificate for his scheme will be revised; and if he will make a statement on the matter. [7180/24]

Vehicle Registration Tax

Pearse Doherty

180. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 352 of 17 January 2024, regarding the decision by the Tax Appeal Commissioners that the Revenue Commissioners had been applying the wrong test for normal residence in VRT cases with the Revenue Commissioners confirming that the same test had been applied in similar cases; how many persons have had the wrong test for normal residence applied; how many persons have paid penalties or tax as a result of this wrong test being applied; and if he will make a statement on the matter. [7207/24]

Departmental Schemes

Eoin Ó Broin

181. Deputy Eoin Ó Broin asked the Minister for Finance the current status of the Disabled Drivers Medical Board of Appeal; the number of appeals awaiting assessment; if an indication of a timeframe to clear the backlog of appeals is available; and if he will make a statement on the matter. [7260/24]

Departmental Schemes

Eoin Ó Broin

182. Deputy Eoin Ó Broin asked the Minister for Finance for an update on the provision of a fit-for-purpose vehicle adaptation scheme to replace the disabled drivers and passengers scheme; if a timeframe is available; and if he will make a statement on the matter. [7261/24]

Tax Exemptions

Pearse Doherty

183. Deputy Pearse Doherty asked the Minister for Finance the estimated cost, through tax revenue foregone, of the BIK exemption for employer contributions for PRSAs which was introduced through section 22 of the Finance Act 2022; and if he will make a statement on the matter. [7396/24]

Tax Exemptions

Pearse Doherty

184. Deputy Pearse Doherty asked the Minister for Finance if, with respect to Committee Stage of the Finance Act 2022, with regard to what was then section 18 of the Finance Bill 2018 regarding the removal of benefit-in-kind charge from employer contributions to PRSAs and PEPPs, his views and response regarding queries made by this Deputy that this provision of the legislation would provide an opportunity for aggressive tax planning by proprietary directors; his assessment of whether the then Minister for Finance provided an accurate response with respect to the issue raised; and if he will make a statement on the matter. [7397/24]

Tax Exemptions

Pearse Doherty

185. Deputy Pearse Doherty asked the Minister for Finance the maximum amount, in nominal terms, that a company or proprietary director can fund a single PRSA through an employer contribution in a single year with full tax deductibility; and if he will make a statement on the matter. [7399/24]

Tax Exemptions

Pearse Doherty

186. Deputy Pearse Doherty asked the Minister for Finance if he is satisfied that the recommendation of the Report of the Interdepartmental Pensions Reform and Taxation Group of 2020, that “the differential treatment of the PRSA for funding purposes should be abolished, employer contributions should not be subject to BIK”, was implemented in whole or in part; his views on whether the manner in which this recommendation was partially implemented in Finance Act 2022 by the then Minister for Finance created an opportunity for aggressive tax planning; and if he will make a statement on the matter. [7401/24]

Tax Exemptions

Pearse Doherty

187. Deputy Pearse Doherty asked the Minister for Finance if he or his Department have received any correspondence from the Revenue Commissioners or any other body regarding section 22 of the Finance Act 2022 in relation to the opportunity it creates for aggressive tax planning; and if he will make a statement on the matter. [7402/24]

Tax Exemptions

Pearse Doherty

188. Deputy Pearse Doherty asked the Minister for Finance his views on the appropriateness of a company or proprietary director withdrawing up to €2.15 million from a company in a single year through an employer contribution to a PRSA, and availing of full tax deductibility, including corporation tax relief; and if he will make a statement on the matter. [7404/24]

Tax Code

Michael Healy-Rae

103. Deputy Michael Healy-Rae asked the Minister for Finance to address a query in respect of stamp duty (details supplied); and if he will make a statement on the matter. [7057/24]

Revenue Commissioners

Robert Troy

104. Deputy Robert Troy asked the Minister for Finance if the contact details for customers to contact Revenue by phone can be corrected (details supplied). [6707/24]

Departmental Data

Claire Kerrane

105. Deputy Claire Kerrane asked the Minister for Finance the number of farmers that make use of the income averaging mechanism available for farm income; the number of farmers that are taxed on an annual basis; and if he will make a statement on the matter. [6711/24]

Referendum Campaigns

Carol Nolan

106. Deputy Carol Nolan asked the Minister for Finance the measures he is taking to ensure that organisations, including State bodies under the aegis of his Department as well as non-governmental organisations and charities that are in receipt of funding from his Department, do not use any portion of such funding to campaign or promote a position in favour or against any outcome of the forthcoming referenda on Articles 41.1.1, 41.2.1 and 41.2.2 of the Constitution, thereby breaching the McKenna principles; and if he will make a statement on the matter. [6760/24]

Fiscal Data

Matt Carthy

107. Deputy Matt Carthy asked the Minister for Finance further to Parliamentary Question No. 89 of 1 February 2024, if he believes it would send a signal to the international market forces, in line with Irish Government policy and priorities, were he to instruct the Ireland Strategic Investment Fund to divest from companies which they are aware derive profit from activities in the illegal Israeli settlements; and if he will make a statement on the matter. [6899/24]

Insurance Coverage

Matt Carthy

108. Deputy Matt Carthy asked the Minister for Finance if travel insurance policies are obliged to provide for the costs associated with medical care in the event that a person is in a critical condition in a medical facility in another jurisdiction covered by the policy, beyond the dates covered by the policy itself; and if he will make a statement on the matter. [6972/24]

Tax Data

Marian Harkin

109. Deputy Marian Harkin asked the Minister for Finance to provide statistics in tabular form (details supplied) for the years 2015-2023 relating to vehicle registration tax transfer or residence applications received by the Revenue Commissioners; and if he will make a statement on the matter. [7059/24]

Tax Data

Marian Harkin

110. Deputy Marian Harkin asked the Minister for Finance to provide statistics in tabular form (details supplied) relating to the Revenue Commissioners' seize and release’ VRT enforcement procedure for January to December 2023; and if he will make a statement on the matter. [7060/24]

Housing Schemes

Cian O'Callaghan

222. Deputy Cian O'Callaghan asked the Minister for Finance if he will push for an extension of the flexible EU fiscal rules introduced during the Covid-19 pandemic to allow for greater investment in the construction of new social and affordable housing; and if he will make a statement on the matter. [6110/24]

Tax Rebates

Ged Nash

223. Deputy Ged Nash asked the Minister for Finance the number of firms that will receive a refund of interest paid on warehoused tax debt, based on economic sector, by county; the total amount of money to be refunded to businesses that have made repayments arising from the announcement recently of the changes to the operation of the tax debt warehousing scheme that will take effect shortly, in tabular form; and if he will make a statement on the matter. [6102/24]

Housing Schemes

Catherine Murphy

224. Deputy Catherine Murphy asked the Minister for Finance if he plans to review the help-to-buy scheme from a socioeconomic impact perspective; and his plans to review the scheme in the context of economic impact. [6128/24]

Housing Schemes

Catherine Murphy

225. Deputy Catherine Murphy asked the Minister for Finance the total expenditure on a review of the help-to-buy scheme that was delivered in 2022; if he will provide a schedule of actions and progress of same in relation to the conclusions that were drawn from the review; and if he accepts them in part, in full or if he rejects them. [6129/24]

Departmental Data

Cian O'Callaghan

226. Deputy Cian O'Callaghan asked the Minister for Finance if he will provide a breakdown of the dwellings purchased where the 10% stamp duty was paid, broken down by month of payment since the increased stamp duty was introduced, in tabular form; and if he will make a statement on the matter. [6134/24]

Motor Fuels

Michael Lowry

227. Deputy Michael Lowry asked the Minister for Finance if he will report on the plans for the end of the motor fuel subsidy on 31 March 2024 (details supplied); if he plans to review or reverse this decision; and if he will make a statement on the matter. [6143/24]

Electric Vehicles

Neasa Hourigan

228. Deputy Neasa Hourigan asked the Minister for Finance his plans to reassess the VAT rate for new electric vehicles, including new electric vehicles imported from the United Kingdom; and if he will make a statement on the matter. [6187/24]

Tax and Social Welfare Codes

Jim O'Callaghan

229. Deputy Jim O'Callaghan asked the Minister for Finance the reason karate, judo and other martial arts are vatable at 23% whilst fitness classes have a reduced rate; and if he will make a statement on the matter. [6197/24]

Departmental Policies

Gary Gannon

230. Deputy Gary Gannon asked the Minister for Finance the measures he and his Department are taking to ensure that no products from illegal Israeli settlements in Palestine are imported into Ireland; if he and his Department are taking measures to prevent Irish goods being exported to Israeli companies which are complicit in the illegal settlement of Palestinian land; and if he will make a statement on the matter. [6204/24]

Tax and Social Welfare Codes

Cormac Devlin

231. Deputy Cormac Devlin asked the Minister for Finance if State aid approval has been given for the Budget 2024 announcement of an increase to the cap on section 481 film tax credit; and if he will make a statement on the matter. [6253/24]

Motor Industry

Matt Shanahan

232. Deputy Matt Shanahan asked the Minister for Finance if he is familiar with the practice of fraudulently registering vehicles within the state in order to reclaim monies under the VRT repayment scheme (details supplied); the number of vehicles fraudulently registered within the State in this way; what advances have been made in detecting these fraudulent registrations; how many prosecutions have taken place in this time period per year since 1997, in tabular form; and if he will make a statement on the matter. [6259/24]

Mortgage Interest Rates

Fergus O'Dowd

233. Deputy Fergus O'Dowd asked the Minister for Finance the measures and supports that are being considered to help alleviate the devastating pressure being exerted on homeowners who have been moved or are tied to vulture fund lenders, where in some cases they are paying over 10% interest; and if he will make a statement on the matter. [6282/24]

Tax Reliefs

Willie O'Dea

234. Deputy Willie O'Dea asked the Minister for Finance if he has given consideration to redefining 'normal place of work' in relation to business mileage for employees such as sales representatives who travel from their homes to business appointments, but their head office is based in another part of the country; and if he will make a statement on the matter. [6287/24]

Tax Rebates

Thomas Pringle

235. Deputy Thomas Pringle asked the Minister for Finance the annual turnover of companies availing of the tax debt warehousing scheme in each year the scheme has operated; and if he will make a statement on the matter. [6291/24]

Pension Provisions

Duncan Smith

236. Deputy Duncan Smith asked the Minister for Finance if the annual pension double payment is subject to tax; and if he will make a statement on the matter. [6422/24]

Pension Provisions

Duncan Smith

237. Deputy Duncan Smith asked the Minister for Finance if there are any proposals to treat the annual pension double payment as a non-taxable payment; and if he will make a statement on the matter. [6423/24]

National Asset Management Agency

Mairéad Farrell

238. Deputy Mairéad Farrell asked the Minister for Finance if NAMA keeps a record of all properties and sites that it has disposed of, and if this information is publicly available; and if he will make a statement on the matter. [6516/24]

Tax Collection

Michael Ring

239. Deputy Michael Ring asked the Minister for Finance in relation to the VAT rate increase from 9% to 13.5% for food-led hospitality businesses, if he will reconsider and reinstate the VAT rate to 9%; and if he will make a statement on the matter. [6569/24]

State Assets

Thomas Pringle

240. Deputy Thomas Pringle asked the Minister for Finance if Ireland holds any investments in US Treasury bonds that finance the provision of bombs and weapons to Israel; if he has any plans to divest from them; and if he will make a statement on the matter. [6577/24]

Departmental Priorities

Matt Shanahan

241. Deputy Matt Shanahan asked the Minister for Finance the reason HVO is unable to be competitive against kerosene in terms of fuel substitution; the reason HVO is not classified as a biofuel in the Finance Act; the reason it cannot trade BOC certs as it can do with the transport fuels obligation scheme; the reason it is not supported in any subsidy as in, for example, being funded by carbon tax; and if he will make a statement on the matter. [6580/24]

Tax Collection

Michael Healy-Rae

242. Deputy Michael Healy-Rae asked the Minister for Finance if he will address matters in relation to the increase in VAT on food from 9% to 13% and other costs and the way this will impact on the restaurant industry (details supplied); and if he will make a statement on the matter. [6622/24]

Tax Code

Claire Kerrane

159. Deputy Claire Kerrane asked the Minister for Finance the engagement he has had with the Minister for Housing, Local Government and Heritage and the Minister for Agriculture, Food and the Marine regarding the revision of residential zoned land tax maps; if the revision will allow farmers whose land was previously zoned and whose land is actively in use for agricultural purposes will be able to seek exemption; and if he will make a statement on the matter. [5793/24]

Tax Code

Claire Kerrane

160. Deputy Claire Kerrane asked the Minister for Finance with regard to the revision of residential zoned land tax maps, if the revision will allow farmers whose land was previously zoned and whose land is actively in use for agricultural purposes will be able to seek exemption; and if he will make a statement on the matter. [5820/24]

Tax Code

Claire Kerrane

161. Deputy Claire Kerrane asked the Minister for Finance with regard to the revision of residential zoned land tax maps; how his Department is ensuring that accessible systems are in place to allow farmers to submit a request for exemption if their land is actively being used for agricultural purposes; and if he will make a statement on the matter. [5826/24]

Tax Reliefs

Richard Bruton

162. Deputy Richard Bruton asked the Minister for Finance the estimated amount of unclaimed tax reliefs in each of the years 2019 to 2023; and a breakdown of the estimated amount by individual relief, that is, medical relief, rent relief, disabled child relief and so on, in tabular form. [5816/24]

Tax Credits

Gino Kenny

163. Deputy Gino Kenny asked the Minister for Finance the last time a budget increased the blind persons tax credit. [5835/24]

Tax Credits

Gino Kenny

164. Deputy Gino Kenny asked the Minister for Finance the reason the blind persons tax credit was not increased in line with other tax credit increases in Budget 2024; and his plans to increase the credit in the future. [5836/24]

Tax Rebates

Michael Creed

165. Deputy Michael Creed asked the Minister for Finance when a person in County Cork (details supplied) will receive their VAT refund. [5934/24]

Financial Services

Pearse Doherty

166. Deputy Pearse Doherty asked the Minister for Finance the total number of complaints made with regard to the operation and services provided by the Financial Services and Pensions Ombudsman in 2019, 2020, 2021, 2022 and 2023, respectively; and if he will consider the value of introducing an independent assessor in order to independently assess complaints and make recommendations to the FSPO and the Minister; and if he will make a statement on the matter. [6013/24]

Financial Services

Pearse Doherty

167. Deputy Pearse Doherty asked the Minister for Finance if he will clarify the jurisdiction of the FSPO with respect to complaints made regarding entities that were not regulated by the Central Bank prior to a particular date, where the complaint concerns a time prior to that date; and if legislative provisions are possible to address this. [6019/24]

Financial Services

Pearse Doherty

168. Deputy Pearse Doherty asked the Minister for Finance the number of complaints (case) handlers operating in the Financial Services and Pension Ombudsman in each of the years 2019, 2020, 2021, 2022 and 2023, respectively; the number of current vacancies for the role of complaint (case) handler at present; and if he will make a statement on the matter. [6020/24]

Financial Services

Pearse Doherty

169. Deputy Pearse Doherty asked the Minister for Finance the number of complaints submitted to the Financial Services and Pensions Ombudsman which are yet to be allocated to a complaint handler, disaggregated by the number of weeks since they were first submitted; the number of complaints submitted to the Financial Services and Pensions Ombudsman which are yet to have a preliminary decision issued disaggregated, by the number of weeks since they were first submitted; the number of complaints submitted to the Financial Services and Pensions Ombudsman which are yet to have a final decision issued disaggregated by the number of weeks since they were first submitted; and if he will make a statement on the matter. [6021/24]

Tax Code

Matt Shanahan

98. Deputy Matt Shanahan asked the Minister for Finance if he has any plans to further expand the inheritance thresholds in the next budget, particularly where it relates to the estates of single individuals; if he would acknowledge that single people with no children are at a particular disadvantage while estate planning given that their estate will likely be gifted to those in the ‘stranger in blood’ bracket, and therefore a large portion of their estate will be eroded by Inheritance tax; and if he will make a statement on the matter. [4966/24]

Tax Code

Claire Kerrane

99. Deputy Claire Kerrane asked the Minister for Finance if ACRES payments, both under the general and co-operation projects, are subject to income tax and USC; his views on same; if he will comment on scenarios where an individual receiving two ACRES payments in 2024 will be subject to a greater level of taxation than would otherwise have been the case had ACRES payments been paid in 2023 and 2024, as previously announced, and, as a consequence, will receive a lower level of after-tax support under ACRES; if he is considering action to address this; and if he will make a statement on the matter. [5023/24]

Tax Code

Pearse Doherty

100. Deputy Pearse Doherty asked the Minister for Finance if ACRES payments, both under the general and co-operation projects, are subject to income tax and USC, his views on same, if he will comment on scenarios where an individual receiving two ACRES payments in 2024 will be subject to a greater level of taxation than would otherwise have been the case had ACRES payments been paid in 2023 and 2024 as previously announced, and, as a consequence, will receive a lower level of after-tax support under ACRES, if he is considering action to address this; and if he will make a statement on the matter. [5025/24]

Legislative Measures

Matt Carthy

101. Deputy Matt Carthy asked the Minister for Finance further to Parliamentary Question No. 72 of 25 January 2024, if he will report on his engagements with the Minister for Foreign Affairs in relation to the Illegal Israeli Settlements Divestment Bill 2023; and if he will make a statement on the matter. [5049/24]

Tax Code

Cathal Crowe

102. Deputy Cathal Crowe asked the Minister for Finance if he will consider reducing the VAT rate for the tourism and hospitality sectors back down to 9%; and if he will make a statement on the matter. [5068/24]

Banking Sector

Michael Lowry

103. Deputy Michael Lowry asked the Minister for Finance if he has been made aware of issues regarding the issuance of cheque books by Irish banks; if steps are being taken to address the issue; if there is a problem with the supply of cheque books due to issues with the printing companies; if so, the measures being taken to resolve this issue to ensure that customers of Irish banks are not adversely affected; and if he will make a statement on the matter. [5070/24]

Student Accommodation

Mairéad Farrell

104. Deputy Mairéad Farrell asked the Minister for Finance further to Parliamentary Question No. 212 of 30 January 2024, if the initial information requested will be provided in the manner in which it was initially sought, in tabular form with the variables specified therein; and if he will make a statement on the matter. [5232/24]

Official Travel

Peadar Tóibín

105. Deputy Peadar Tóibín asked the Minister for Finance the number of times he embarked on visits to foreign countries on behalf of the State since the formation of the Government; the geographical location of each visit; the number of days he spent abroad on such trips; the dates upon which each trip took place; and the associated travel and accommodation costs which were incurred by his Department in relation to each trip, in tabular form [5241/24]

Revenue Commissioners

Bernard Durkan

106. Deputy Bernard J. Durkan asked the Minister for Finance if it can be clarified as to whether a person (details supplied) received any recent communications from the Revenue Commissioners given he received notification of same but could not find the document on his ROS account; and if he will make a statement on the matter. [5254/24]

Departmental Advertising

Peadar Tóibín

107. Deputy Peadar Tóibín asked the Minister for Finance the amount spent on traditional and online advertising by his Department in each of the past ten years and to date in 2024, in tabular form. [5348/24]

Departmental Contracts

Peadar Tóibín

108. Deputy Peadar Tóibín asked the Minister for Finance if his Department has spent money or sought external assistance with Departmental, Ministerial public relations; if so, the cost; and the name of the agencies, consultants and companies involved in each of the past ten years and to date in 2024, in tabular form. [5366/24]

Departmental Expenditure

Peadar Tóibín

109. Deputy Peadar Tóibín asked the Minister for Finance the amount spent by his Department on legal costs or legal services in each of the past ten years and to date in 2024, in tabular form. [5384/24]

Departmental Expenditure

Peadar Tóibín

110. Deputy Peadar Tóibín asked the Minister for Finance the amount spent by his Department on the procurement of office space and furniture and office IT equipment in each of the past ten years and to date in 2024. [5402/24]

Company Law

Jim O'Callaghan

111. Deputy Jim O'Callaghan asked the Minister for Finance if his Department intends to take steps to ensure that the public will have access to the Central Register of Beneficial Ownership which was recently restricted as a result of a judgment by the Court of Justice of the European Union; and if he will make a statement on the matter. [5432/24]

Tax Reliefs

Frankie Feighan

112. Deputy Frankie Feighan asked the Minister for Finance if he will consider as part of his planning for Budget 2025 re-introducing the tax relief at €2,000 for persons paying tax in the State who have private health insurance and have experienced the dramatic price rises in their premiums in recent months. [5441/24]

Tax Credits

James Lawless

113. Deputy James Lawless asked the Minister for Finance the number of persons that have applied for the renters tax credit (details supplied); the number of individuals who are eligible to apply for this tax credit; the reasons for persons who are not applying for this credit; and if he will make a statement on the matter. [5497/24]

Tax Code

Paul Donnelly

114. Deputy Paul Donnelly asked the Minister for Finance the estimated cost of reducing the VAT rate to 9% for tourism and hospitality sector from 1 March 2024 to 30 November 2024. [5520/24]

Departmental Schemes

Steven Matthews

115. Deputy Steven Matthews asked the Minister for Finance the position regarding the review of the tax debt warehousing scheme; and if he will make a statement on the matter. [5560/24]

Revenue Commissioners

Peter Fitzpatrick

116. Deputy Peter Fitzpatrick asked the Minister for Finance for assistance with a Revenue Commissioners issue (details supplied); and if he will make a statement on the matter. [5564/24]

Alcohol Pricing

John Paul Phelan

117. Deputy John Paul Phelan asked the Minister for Finance the expected impact on Exchequer revenues of a reduction in VAT on zero alcohol beers from 23% to 13.5%; the expected impact of such a change on consumption; and if he will make a statement on the matter. [5631/24]

Tax Credits

Gary Gannon

118. Deputy Gary Gannon asked the Minister for Finance when the rent tax credit of €750 will be paid out to those who have listed the tax credit on their Revenue Commissioner's account on or before 1 January; and the length of time a person will have to wait to receive their payment if they were to list their rent tax credit now or on any given day. [5724/24]

Tax Credits

Seán Haughey

88. Deputy Seán Haughey asked the Minister for Finance the number of eligible claims currently being made for the rent tax credit in Dublin; and if he will make a statement on the matter. [4251/24]

Tax Code

Jackie Cahill

91. Deputy Jackie Cahill asked the Minister for Finance how the income tax treatment of low paid workers in Ireland compares with other EU countries; and if he will make a statement on the matter. [4264/24]

Tax Yield

Colm Burke

92. Deputy Colm Burke asked the Minister for Finance the amount received in income tax receipts in 2023; the total number of people paying income tax; and if he will make a statement on the matter. [4548/24]

Tax Yield

Peadar Tóibín

93. Deputy Peadar Tóibín asked the Minister for Finance the total amount taken in by the Government on tax on electricity and tax on fuel, including petrol, diesel, home heating oil and so on, in each of the past ten years. [4169/24]

Tax Code

Michael Moynihan

94. Deputy Michael Moynihan asked the Minister for Finance the plans he has to review the VAT treatment of farmers; and if he will make a statement on the matter. [4278/24]

Climate Change Policy

Alan Farrell

95. Deputy Alan Farrell asked the Minister for Finance to provide an update on his Department’s efforts to support climate action projects; and if he will make a statement on the matter. [4005/24]

Economic Policy

Jackie Cahill

96. Deputy Jackie Cahill asked the Minister for Finance the action he proposes to take to protect the role of cash in our society and economy in the future; and if he will make a statement on the matter. [4265/24]

Tax Code

Violet-Anne Wynne

97. Deputy Violet-Anne Wynne asked the Minister for Finance if he will comment on the decision to remove the 9% VAT rate for tourism and hospitality; and if he will make a statement on the matter. [53599/23]

Tax Code

Richard Boyd Barrett

98. Deputy Richard Boyd Barrett asked the Minister for Finance if he will consider introducing a digital tax on digital and social media companies, as an alternative method of funding public service broadband to replace the regressive and widely discredited TV licence model; and if he will make a statement on the matter. [4569/24]

Fiscal Policy

Darren O'Rourke

99. Deputy Darren O'Rourke asked the Minister for Finance about the actions outlined in Ireland’s Sustainable Finance Roadmap; the progress to date to implement same; what engagement has been carried out at EU and international levels by him and his Department as outlined in the 2023 climate action plan; and if he will make a statement on the matter. [4482/24]

Insurance Industry

David Stanton

100. Deputy David Stanton asked the Minister for Finance to outline the efforts being made by his Department to engage with insurance providers on the cost of motor insurance premiums; the insights provided by the National Claims Information Database Report on Private Motor Insurance published in December 2023; and if he will make a statement on the matter. [4591/24]

Fiscal Policy

Michael Moynihan

101. Deputy Michael Moynihan asked the Minister for Finance what engagement he has had with the Central Bank and key players in the cash system in order to establish what the appropriate levels of access to cash are to ensure that any further evolution of the cash infrastructure will be managed in a fair, orderly, transparent and equitable manner for all stakeholders; and if he will make a statement on the matter. [4279/24]

Tax Code

Brendan Smith

102. Deputy Brendan Smith asked the Minister for Finance if it is proposed to amend the VAT refund regulations as applicable to farmers to ensure the continuation of the system that existed up to recently; and if he will make a statement on the matter. [4624/24]

Defective Building Materials

Rose Conway-Walsh

103. Deputy Rose Conway-Walsh asked the Minister for Finance for an update on his engagement with the Banking and Payments Federation and the Department of Finance with respect to the defective concrete blocks redress scheme; and if he will make a statement on the matter. [4595/24]

State Bodies

Pearse Doherty

104. Deputy Pearse Doherty asked the Minister for Finance his response to the recent letter from the Chairperson of the Irish Fiscal Advisory Council with respect to a proposal to reduce the rate of pay associated with the chairperson role; if he has concerns that such a proposal risks diminishing the role and capacity of the council; and if he will make a statement on the matter. [4622/24]

Tax Code

Cormac Devlin

105. Deputy Cormac Devlin asked the Minister for Finance if he will expand on his comments in Davos that the imposition of a 3% tax on incomes over €140,000 could jeopardise foreign direct investment, resulting in fewer jobs; and if he will make a statement on the matter. [4266/24]

Tax Code

Alan Dillon

106. Deputy Alan Dillon asked the Minister for Finance if he will consider reducing the 13.5% VAT rate for restaurants and hospitality; and if he will make a statement on the matter. [4493/24]

Banking Sector

Seán Haughey

107. Deputy Seán Haughey asked the Minister for Finance the action he is taking to ensure 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. [4252/24]

Tax Yield

Pádraig O'Sullivan

108. Deputy Pádraig O'Sullivan asked the Minister for Finance if the proceeds of the vacant homes tax and residential zoned land tax will be returned to the relevant local authority where it was raised; and if he will make a statement on the matter. [4590/24]

Banking Sector

Martin Browne

109. Deputy Martin Browne asked the Minister for Finance the number of mortgage holders who have switched their mortgage from vulture funds to the mainstream mortgage market since 6 September 2023; and as a consequence, his assessment of the effectiveness of the switching eligibility criteria announced by the banking sector on that date; and if he will make a statement on the matter. [4610/24]

Housing Schemes

Catherine Connolly

110. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 82 of 23 November 2023, his plans for the phasing out of the help-to-buy scheme; his plans in the interim to increase the minimum mortgage LTV to 80%, as recommended in a report (details supplied), and the timeline for same; and if he will make a statement on the matter. [4282/24]