Parliamentary questions

Tax Code

Eoin Ó Broin

149. Deputy Eoin Ó Broin asked the Minister for Finance if stamp duty is paid on any Part V, affordable housing fund turnkey purchase or CREL-funded turnkey purchase homes. [17190/24]

Tax Exemptions

Michael Lowry

150. Deputy Michael Lowry asked the Minister for Finance to provide an update on the consideration of the VAT proposal submitted by an organisation (details supplied) in March 2024, which calls for the extension of VAT exemption to counsellors and psychotherapists in Ireland; what steps are being taken to address the issues raised by the IACP, including the low VAT turnover threshold, high compliance costs, and the burden of VAT on clients seeking mental health support; and if he will make a statement on the matter. [17144/24]

Tax Exemptions

Michael Lowry

151. Deputy Michael Lowry asked the Minister for Finance to explain and provide clarity on the current discrepancies in VAT treatment between different professions in the mental health sector; what measures are being considered to ensure fair treatment and regulatory coherence; and if he will make a statement on the matter. [17145/24]

Tax Exemptions

Michael Lowry

152. Deputy Michael Lowry asked the Minister for Finance to clarify the Government’s stance on an organisation’s (details supplied) call for a pre-registration VAT-exempt status for its qualified and accredited members; and if he will make a statement on the matter. [17146/24]

Illicit Trade

John Paul Phelan

153. Deputy John Paul Phelan asked the Minister for Finance the number of X-ray scanners used to detect illicit trade and smuggling at ports and airports; the number of dates on which they were deployed and used at individual named ports and airports in the State in 2023 and to date in 2024; and if it is planned to increase the number of X-ray scanners in use at ports and airports. [17172/24]

Illicit Trade

John Paul Phelan

154. Deputy John Paul Phelan asked the Minister for Finance the number of sniffers dogs being used to detect illicit trade and smuggling at ports and airports; the number of dates on which they were deployed and used at individual named ports and airports in the State in 2023 and to date in 2024; and if it is planned to increase the number of sniffers dogs in use at ports and airports. [17173/24]

Illicit Trade

John Paul Phelan

155. Deputy John Paul Phelan asked the Minister for Finance the number of staff and other resources being deployed and used at ports and airports to detect non-compliance by individuals with duty-free travel allowances; the number of inspections carried out at individual named ports and airports in the State in 2023 and to date in 2024; and if it is planned to increase the resources in use at ports and airports for this purpose. [17174/24]

Probate Applications

Robert Troy

156. Deputy Robert Troy asked the Minister for Finance the reason a spouse can only access €27,000 of a deceased spouse’s credit union savings and any remainder must go to probate; his views on whether this rule is fair when the spouse is clearly the next-of-kin and automatic beneficiary; and if he plans to review such rules in the short term. [17177/24]

Tax Reliefs

Brendan Griffin

157. Deputy Brendan Griffin asked the Minister for Finance if he has been approached by the Department of Transport to consider expanding the bike-to-school provision; if so, if an anticipated cost figure has been established; and if he will make a statement on the matter. [17194/24]

Tax Exemptions

Violet-Anne Wynne

158. Deputy Violet-Anne Wynne asked the Minister for Finance if he has considered a proposal by an organisation (details supplied) for a pre-registration VAT exemption status for qualified and accredited members; and if he will make a statement on the matter. [17227/24]

Financial Irregularities

Paul Murphy

13. Deputy Paul Murphy asked the Minister for Finance the action taken by his Department in response to important information given in a letter to the then Minister in relation to loans to a company (details supplied). [16800/24]

Financial Irregularities

Paul Murphy

14. Deputy Paul Murphy asked the Minister for Finance if he has concerns about a non-bank lender being supplied with State funds, given allegations reported in the media of its involvement in lending money to an apparent front organisation (details supplied); and if he will make a statement on the matter. [16802/24]

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]