Parliamentary questions

Foreign Direct Investment

Seán Sherlock

225. Deputy Sean Sherlock asked the Minister for Finance the engagement he has had with the American Treasury Department and the American Secretary of the Treasury on the impact of US tax reform on Irish businesses; and if an analysis has been carried out by his officials on the impact that the introduction of a border adjustment tax and the introduction of a corporate tax reform in the United States of America will have on Irish exporters. [19232/17]

Exports Data

Seán Sherlock

226. Deputy Sean Sherlock asked the Minister for Finance the engagement he has had with IBEC on US tax reform and the impact on Irish exporters. [19233/17]

VAT Exemptions

Maurice Quinlivan

227. Deputy Maurice Quinlivan asked the Minister for Finance if financial initiatives exist to assist community groups to buy defibrillators for local areas; if not, if he will consider introducing such a scheme; and if he will make a statement on the matter. [19241/17]

VAT Exemptions

Maurice Quinlivan

228. Deputy Maurice Quinlivan asked the Minister for Finance the reason VAT is included on the purchase of defibrillators; if he will consider removing such devices from the VAT net; and if he will make a statement on the matter. [19242/17]

Corporation Tax Regime

Barry Cowen

229. Deputy Barry Cowen asked the Minister for Finance if his Department has explored proposals for setting up a vehicle with the objective of hypothecating or smoothing annual revenues from corporation taxes, in view of the relatively volatile nature of these receipts over time. [19264/17]

Revenue Commissioners Investigations

Catherine Murphy

230. Deputy Catherine Murphy asked the Minister for Finance the number of private investigation firms hired by the Revenue Commissioners in the past five years to date; the names of the firms; the amount they were paid; if they supplied the Revenue Commissioners with a report on completion of their work; and if he will make a statement on the matter. [19309/17]

Tobacco Control Measures

Caoimhghín Ó Caoláin

231. Deputy Caoimhghín Ó Caoláin asked the Minister for Finance if he will consider the recommendation in Tobacco Free Ireland to introduce a levy on the tobacco industry; the discussions his Department has had with the Department of Health on this; and if he will make a statement on the matter. [19339/17]

Tobacco Control Measures

Caoimhghín Ó Caoláin

232. Deputy Caoimhghín Ó Caoláin asked the Minister for Finance if his Department has undertaken research on the recommendation in Tobacco Free Ireland to introduce a levy on the tobacco industry; and if he will make a statement on the matter. [19340/17]

Banking Sector Data

Róisín Shortall

233. Deputy Róisín Shortall asked the Minister for Finance if, in view of the potential sale of part of the State investment in a bank (details supplied), his Department has made an assessment on possible future dividends from the bank over any time period; and if so, the results of such an assessment. [19364/17]

Help-To-Buy Scheme Administration

Paul Kehoe

234. Deputy Paul Kehoe asked the Minister for Finance the status of a payment under the help-to-buy incentive scheme for persons (details supplied); when payment will be made; and if he will make a statement on the matter. [19368/17]

Tax Rebates

Paul Kehoe

235. Deputy Paul Kehoe asked the Minister for Finance the status of a claim for a tax refund for 2016 by a person (details supplied); and if he will make a statement on the matter. [19369/17]

Insurance Coverage

Niall Collins

236. Deputy Niall Collins asked the Minister for Finance his views regarding the very few insurers now willing to insure Irish hotel liability insurance; the reason there is no Irish insurer that will insure hotels for new business currently; the steps being taken to tackle the cost of business insurance from a regulatory viewpoint (details supplied); and if he will make a statement on the matter. [19377/17]

VAT Exemptions

Catherine Murphy

237. Deputy Catherine Murphy asked the Minister for Finance the basis on which the VAT rate for disability equipment and mobility aids is decided; the scope that is available to reduce VAT rates for disability equipment or to recategorise such equipment into a different VAT bracket, for which lower rates apply; and if he will make a statement on the matter. [19380/17]

Banking Sector Data

Róisín Shortall

238. Deputy Róisín Shortall asked the Minister for Finance if his Department has made an assessment on possible future dividends from a bank (details supplied) over any time period in view of the potential sale of part of the State investment in the bank; and if so, if he will provide the results such assessment to Dáil Éireann. [19381/17]

Tax Code

John Lahart

239. Deputy John Lahart asked the Minister for Finance if his Department has assessed the impact of the coming into effect of Chapter 4A of Part 12 of the Taxes Consolidation Act providing a termination of the carry-forward of certain unused capital allowances; his plans to review the issue; and if he will make a statement on the matter. [19387/17]

Insurance Industry

Michael McGrath

240. Deputy Michael McGrath asked the Minister for Finance the status in terms of resolving the outstanding claims associated with a company (details supplied); and if he will make a statement on the matter. [19389/17]

Banking Sector Investigations

Michael McGrath

241. Deputy Michael McGrath asked the Minister for Finance if the Central Bank is responsible for enforcing the unfair contract terms directive 1993 and the European Communities (Unfair Terms in Consumer Contracts) Regulations 1995 for banks and regulated financial service providers; if it has taken enforcement action on banks and lenders in respect of consumer mortgage contracts; if enforcement actions have taken place regarding persons who were denied tracker mortgage rates; and if he will make a statement on the matter. [19390/17]

Corporation Tax Regime

Michael McGrath

242. Deputy Michael McGrath asked the Minister for Finance if the independent review on corporate taxation will include an analysis of the European Commission's common consolidated corporate tax base, CCCTB, proposal; and if he will make a statement on the matter. [19391/17]

Tax Code

Michael McGrath

243. Deputy Michael McGrath asked the Minister for Finance the areas to be covered by his Department's tax strategy group for 2017; and if he will make a statement on the matter. [19392/17]

Tax Rebates

Michael Healy-Rae

244. Deputy Michael Healy-Rae asked the Minister for Finance the status of a refund for a person (details supplied); and if he will make a statement on the matter. [19445/17]

Credit Union Lending

Brendan Smith

245. Deputy Brendan Smith asked the Minister for Finance his plans to enable credit unions to provide loans for social housing, SMEs and mortgages; and if he will make a statement on the matter. [19566/17]

Tax Reliefs Availability

James Browne

246. Deputy James Browne asked the Minister for Finance the availability of agricultural relief from capital acquisitions tax, in which the farming land that is the subject of the relief has an already commissioned solar farm or is wholly or partially the subject of an unexercised option in favour of a solar farm developer or the subject of a burden in the Land Registry prohibiting the alienation or transfer of the landholding without the consent of a solar farm developer; and if he will make a statement on the matter. [19588/17]

Protected Disclosures

Pearse Doherty

247. Deputy Pearse Doherty asked the Minister for Finance his views on whether the whistleblower procedures for banks and other financial institutions are sufficiently strong and that they give adequate protection to whistleblowers; and if he will make a statement on the matter. [19595/17]

Protected Disclosures

Pearse Doherty

248. Deputy Pearse Doherty asked the Minister for Finance the number of whistleblowers' allegations currently being examined by the Central Bank; and if he will make a statement on the matter. [19596/17]

Protected Disclosures

Pearse Doherty

249. Deputy Pearse Doherty asked the Minister for Finance if the Central Bank has considered re-examining historic evidence and allegations from whistleblowers in view of the new legal and ethical rules in place; and if he will make a statement on the matter. [19597/17]

Tax Collection

Pearse Doherty

250. Deputy Pearse Doherty asked the Minister for Finance the grounds on which a CAT payment could be delayed or paid in instalments; and if he will make a statement on the matter. [19600/17]

Tax Collection

Pearse Doherty

251. Deputy Pearse Doherty asked the Minister for Finance the timeframe in which CAT due is payable; and if he will make a statement on the matter. [19601/17]

Disabled Drivers and Passengers Scheme

Michael Ring

252. Deputy Michael Ring asked the Minister for Finance if changes have been made to the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 (SI 353 of 1994), as amended, to confine the definition of a "family member" to that which is used for capital acquisitions tax law; and if he will make a statement on the matter. [19677/17]

Disabled Drivers and Passengers Scheme

Michael Ring

253. Deputy Michael Ring asked the Minister for Finance the reason an application under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 by a person (details supplied) has been refused; the basis within SI 353 of 1994 for this refusal; and if he will make a statement on the matter. [19678/17]

Tracker Mortgages Examination

Pearse Doherty

254. Deputy Pearse Doherty asked the Minister for Finance the extent of the legal rights of persons who are in the scope of the tracker review to compensation above and beyond redress; the way the scale of such compensation might be arrived at; the person or body responsible for deciding whether to provide compensation; and if he will make a statement on the matter. [19705/17]

Tracker Mortgages Examination

Pearse Doherty

255. Deputy Pearse Doherty asked the Minister for Finance the options available to those affected by the tracker scandal who received their redress some years ago but now feel they should be entitled to compensation; and if he will make a statement on the matter. [19706/17]

VAT Rate Application

Michael McGrath

256. Deputy Michael McGrath asked the Minister for Finance the reason counselling and psychotherapy services are treated differently from services provided by doctors, psychologists and psychiatrists in terms of VAT; and if he will make a statement on the matter. [19790/17]

Tracker Mortgages Examination

Michael McGrath

257. Deputy Michael McGrath asked the Minister for Finance the number of appeals that have been made to the customers appeals panel section relating to a bank (details supplied) in view of the tracker mortgage issue; the number which have been fully upheld, partially upheld and totally dismissed; and if he will make a statement on the matter. [19792/17]

Tax Code

Caoimhghín Ó Caoláin

258. Deputy Caoimhghín Ó Caoláin asked the Minister for Finance the consultation his Department has had with his counterparts in the UK in respect of the sugar sweetened drinks tax; if his attention has been drawn to recent announcements in the UK that revenues from the UK soft drinks industry levy are to be ring-fenced for a healthy pupils capital programme; if it will be possible to ring-fence some of the funding generated by the tax for specific purposes; if he has given consideration to same; and if he will make a statement on the matter. [19824/17]

Motor Insurance Coverage

Stephen Donnelly

259. Deputy Stephen S. Donnelly asked the Minister for Finance if his attention has been drawn to situations in which, when applying for insurance, a driver's experience is not taken into account in circumstances in which the person was a named driver for a number of years but has spent time abroad in intervening years; the rationale for the support of this practice; and if he will make a statement on the matter. [19849/17]

Brexit Issues

Stephen Donnelly

260. Deputy Stephen S. Donnelly asked the Minister for Finance the estimated cost of the reintroduction of border posts along the Border with Northern Ireland; and if he will make a statement on the matter. [19890/17]

Brexit Issues

Stephen Donnelly

261. Deputy Stephen S. Donnelly asked the Minister for Finance the number of staff within the Revenue Commissioners tasked with Brexit-related matters; and if he will make a statement on the matter. [19891/17]

Interest Rates

Thomas P. Broughan

262. Deputy Thomas P. Broughan asked the Minister for Finance his Department's current assessment of future likely developments in interest rates during 2017 and 2018 and of the likely impacts on the economy; and if he will make a statement on the matter. [19907/17]

Tax Data

Michael Collins

263. Deputy Michael Collins asked the Minister for Finance if the Revenue Commissioners publish the figures for uncollected income tax for each previous year and the total amount written off to date by each year; if so, the location this information can be found; if it is subject to audit; and if he will make a statement on the matter. [19909/17]

Vehicle Registration

Noel Grealish

264. Deputy Noel Grealish asked the Minister for Finance his views on the impact the recent opinion of the Advocate General of the European Court of Justice in a case (details supplied) will have on the issue of vehicle registration tax; the implications for persons here driving borrowed vehicles from Northern Ireland on a short-term basis and persons driving leased vehicles from another jurisdiction for the purpose of their employment; his plans for the recovery of part of the vehicle registration tax that may have been paid; and if he will make a statement on the matter. [19930/17]

Insurance Industry

Robert Troy

265. Deputy Robert Troy asked the Minister for Finance when the recommendations in the insurance report will have an effect on insurance premiums in 2017. [19952/17]

Tax Rebates

Brendan Griffin

266. Deputy Brendan Griffin asked the Minister for Finance the annual cost of increasing the rebate under the Med 1 scheme from 20% to 25%, 30% and 33.5%; and if he will make a statement on the matter. [19956/17]

Motor Insurance

Declan Breathnach

267. Deputy Declan Breathnach asked the Minister for Finance if his attention has been drawn to the false figures for the number of Garda breath tests having had an impact on the rising cost of car insurance; and if he will make a statement on the matter. [20004/17]

Motor Insurance

Niamh Smyth

268. Deputy Niamh Smyth asked the Minister for Finance if he will review the case of a person (details supplied); his plans to help persons with the rising cost of motor insurance; and if he will make a statement on the matter. [20019/17]

Road Tolls

Brendan Griffin

269. Deputy Brendan Griffin asked the Minister for Finance if he will consider providing an annual rebate, similar to the Med 1, on toll fees paid by persons commuting to and from work; the estimated cost to the Exchequer of a 20% rebate; his views on whether the cumulative effect of tolling on certain routes is anti-competitive and anti-worker; and if he will make a statement on the matter. [20049/17]

Motor Insurance Regulation

Brendan Griffin

270. Deputy Brendan Griffin asked the Minister for Finance the timeline for the implementation of the recommendations to reduce motor insurance premiums; the measures which have been implemented to date; the priority of implementation; and if he will make a statement on the matter. [20050/17]

NAMA Assets Sale

Mick Wallace

271. Deputy Mick Wallace asked the Minister for Finance the sales process engaged in by NAMA in respect of Project Nantes; if the process was an open and competitive process; the number of bidders or potential bidders that were involved in different stages in the process; if a restricted number of parties were invited to make offers; the actual number of parties that were invited to make a bid; and if he will make a statement on the matter. [20055/17]

NAMA Assets Sale

Mick Wallace

272. Deputy Mick Wallace asked the Minister for Finance the sales process engaged in by NAMA in respect of Project Aspen; if the process was an open and competitive process; the number of bidders or potential bidders that were involved in different stages in the process; if a restricted number of parties were invited to make offers; the actual number of parties that were invited to make a bid; and if vendor financing was provided; and if he will make a statement on the matter. [20056/17]

NAMA Staff Data

Mick Wallace

273. Deputy Mick Wallace asked the Minister for Finance the number of NAMA staff who have taken voluntary redundancies in each of the years from 2010 to 2016 and to date in 2017, in tabular form; the cost associated with same; and if he will make a statement on the matter. [20057/17]

Disabled Drivers and Passengers Scheme

Brendan Griffin

274. Deputy Brendan Griffin asked the Minister for Finance if he will expand the range of ailments and the degree of disability in order to qualify for the primary medical certificate for automobile purchase; and if he will make a statement on the matter. [20078/17]