Ceisteanna Parlaiminte

Commencement of Legislation

Pearse Doherty

21. Deputy Pearse Doherty asked the Minister for Finance when all sections of the Consumer Insurance Contracts Act 2019 will be commenced; and if he will make a statement on the matter. [16295/20]

Mortgage Lending

Pearse Doherty

22. Deputy Pearse Doherty asked the Minister for Finance if he has communicated with retail banks regarding the treatment of mortgage applications. including joint applications, whereby such applications are rejected or approvals in principle withdrawn in cases in which one or both applicants are in receipt of payments through the temporary wage subsidy scheme despite no reduction in pay or hours; and if he will make a statement on the matter. [16298/20]

Tax Code

Paul Murphy

23. Deputy Paul Murphy asked the Minister for Finance his plans to introduce a tax on net wealth exceeding €1 million in order to fund public investment. [16312/20]

Legal Costs

Paul Murphy

24. Deputy Paul Murphy asked the Minister for Finance the amount that has been spent on a case (details supplied) to date. [16313/20]

Covid-19 Pandemic Supports

Peter Fitzpatrick

25. Deputy Peter Fitzpatrick asked the Minister for Finance if he will consider measures such as a VAT reduction for the hospitality sector to 5% and the inclusion of seasonal workers in the temporary wage subsidy scheme until at least April 2021. [15750/20]

Credit Unions

Pa Daly

26. Deputy Pa Daly asked the Minister for Finance his views on the crisis many credit unions are facing in terms of increased regulation, levy charges, large restrictions on lending and onerous capital requirements; his plans for new legislation governing the sector; and if he will make a statement on the matter. [16245/20]

Mortgage Interest Rates

James Lawless

27. Deputy James Lawless asked the Minister for Finance his views on whether claims by banks here that they must charge interest on 80,000 mortgage loans during payment holidays has been undermined by new guidance from European regulators; and if he will make a statement on the matter. [16315/20]

Economic Growth Rate

Mick Barry

28. Deputy Mick Barry asked the Minister for Finance his views on the latest IMF World Economic Outlook forecasts and the implications for the fiscal position of the State; and if he will make a statement on the matter. [16228/20]

Economic Policy

Ged Nash

29. Deputy Ged Nash asked the Minister for Finance his views on the projected deficit figure of €23 billion to €30 billion for 2020 based on the stability programme update in April 2020 in view of recent positive corporation tax and income tax revenue receipts; the breakdown of the projected deficit figure for 2020 based on updated figures for general government expenditure and general government revenue; and if he will make a statement on the matter. [16293/20]

Bond Markets

Cormac Devlin

30. Deputy Cormac Devlin asked the Minister for Finance if measures are being taken to refinance the outstanding obligations into long-term debt of the State in view of the historically low borrowing costs; and if he will make a statement on the matter. [16279/20]

Covid-19 Pandemic Supports

Brendan Griffin

31. Deputy Brendan Griffin asked the Minister for Finance the position regarding his options for the reduction of the 13% rate of VAT currently applicable to the hospitality sector; if he cannot lower this rate below 5%, the reason therefor; if he has had contact with the European Commission regarding potential VAT reductions; and if he will make a statement on the matter. [16306/20]

Covid-19 Pandemic Supports

Brendan Griffin

32. Deputy Brendan Griffin asked the Minister for Finance if he has considered reducing the VAT rate to stimulate business, particularly in the hospitality sector; and if he will make a statement on the matter. [16307/20]

Tax Reliefs

Denis Naughten

33. Deputy Denis Naughten asked the Minister for Finance if he will consider providing income tax relief for the long-term lease of residential homes to address security of tenure in view of the success of a similar measure in the agricultural sector under section 664 of the Taxes Consolidation Act 1997 as amended by the Finance Act 2014; and if he will make a statement on the matter. [16288/20]

Mortgage Interest Rates

Ged Nash

34. Deputy Ged Nash asked the Minister for Finance the action he plans to take to address the accrual of interest on mortgage payment breaks; his views on the Central Bank and European Banking Authority advice relating to the charging of interest on mortgage payment breaks; if he plans to pass legislation to prevent the charging of interest during mortgage payment breaks in line with other EU countries; and if he will make a statement on the matter. [16289/20]

Covid-19 Pandemic Supports

Brendan Smith

35. Deputy Brendan Smith asked the Minister for Finance if measures will be implemented through an easing of the taxation burden on the tourism and hospitality sector in view of its importance as a provider of employment taking in to account the particular difficulties arising from the Covid-19 pandemic; and if he will make a statement on the matter. [16302/20]

Ministerial Priorities

John Lahart

36. Deputy John Lahart asked the Minister for Finance his priorities following his election as chairperson of the Eurogroup of EU finance ministers; and if he will make a statement on the matter. [16284/20]

Covid-19 Pandemic Supports

Brendan Smith

37. Deputy Brendan Smith asked the Minister for Finance if measures will be implemented as a matter of urgency from a VAT reduction and taxation perspective to assist the tourism and hospitality sector through the serious difficulties that have arisen due to the Covid-19 pandemic; and if he will make a statement on the matter. [16303/20]

Ministerial Priorities

Ged Nash

38. Deputy Ged Nash asked the Minister for Finance his plans to use his new position as Eurogroup President to seek a mutualisation of debt and the creation of perpetual bonds to fund the post-Covid-19 EU recovery; if he will seek an expansion of the European recovery fund; the current EU funding streams available for draw down; the amount drawn down to date in tabular form; and if he will make a statement on the matter. [16290/20]

Corporation Tax

Mairéad Farrell

39. Deputy Mairéad Farrell asked the Minister for Finance if his attention has been drawn to the recent OECD report on corporate tax statistics published 8 July 2020 (details supplied); his plans to enact measures to stop businesses registered here that are engaging in corporate tax abuse from availing of Covid-19 financial supports; and if he will make a statement on the matter. [16145/20]

Rainy Day Fund

Catherine Connolly

40. Deputy Catherine Connolly asked the Minister for Finance the current balance of the rainy day fund; the ways in which it is intended to use the fund to deal with the costs and consequences arising from Covid-19; the ways in which the fund has been used to deal with the consequences of Covid-19 to date in 2020; and if he will make a statement on the matter. [16305/20]

Covid-19 Pandemic Supports

Éamon Ó Cuív

41. Deputy Éamon Ó Cuív asked the Minister for Finance if he plans to reduce the VAT rate on certain services in 2020 to stabilise vulnerable sectors due to the Covid-19 crisis; if so, when an announcement will be made in this regard; and if he will make a statement on the matter. [15668/20]

Covid-19 Pandemic Supports

Bríd Smith

42. Deputy Bríd Smith asked the Minister for Finance if he will be introducing criteria for companies that avail of the temporary wage subsidy scheme and other State supports during the Covid-19 crisis such as clawback mechanisms in the event of them returning to profit, a bar on bonuses and dividends and so on for CEOs or shareholders and tax compliance criteria including restrictions on companies availing of tax avoidance measures; and if he will make a statement on the matter. [16301/20]

Covid-19 Pandemic Supports

Pearse Doherty

43. Deputy Pearse Doherty asked the Minister for Finance if the temporary wage subsidy scheme will be amended to ensure that employers will not lose a portion or all of the wage subsidy in cases in which an employee works additional hours in comparison to those worked and reflected in January and February payroll submissions, particularly in terms of seasonal work; if he will consider allowing the calculation of subsidy based on payroll submissions in 2019 to reflect the seasonal variation in pay; and if he will make a statement on the matter. [16297/20]

Banking Sector

Martin Browne

61. Deputy Martin Browne asked the Minister for Finance the consequences for banks found to be making additional profits from the Covid-19 crisis; if those banks have been informed of the sanctions they will be subject to; and the sanctions that have been implemented to date. [16413/20]

Covid-19 Pandemic Supports

James Browne

62. Deputy James Browne asked the Minister for Finance if the operation of the temporary wage subsidy scheme will be examined in order that it is available to persons whose work is seasonal and increases in the summer months; and if he will make a statement on the matter. [16275/20]

Value Added Tax

Brendan Smith

63. Deputy Brendan Smith asked the Minister for Finance if he is considering a reduction in VAT on the hospitality and tourism sector in view of the adverse impact of Covid-19 on the sector; and if he will make a statement on the matter. [16278/20]

Covid-19 Pandemic Supports

Pearse Doherty

64. Deputy Pearse Doherty asked the Minister for Finance if the temporary wage subsidy scheme will be modified to allow employers to avail of same for seasonal workers moving from part-time to full-time hours during peak season (details supplied). [15815/20]

Mortgage Lending

Richard Boyd Barrett

65. Deputy Richard Boyd Barrett asked the Minister for Finance the actions he will take to prevent the practice of the banks to not let persons who are in receipt of the temporary wage subsidy scheme draw down already agreed mortgages; and if he will make a statement on the matter. [16317/20]

Mortgage Interest Rates

Richard Boyd Barrett

66. Deputy Richard Boyd Barrett asked the Minister for Finance the actions he will take to stop banks charging interest on Covid-19 mortgage breaks; and if he will make a statement on the matter. [16318/20]

Covid-19 Pandemic Supports

Bernard Durkan

68. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he expects the proposed European Covid-19 rescue fund to be applied across the European Union; if it will be proportional to the extent to which each country has been affected by the virus in terms of economic and financial cost or by another mechanism; the degree to which this is likely to affect the case of Ireland; and if he will make a statement on the matter. [16429/20]

Covid-19 Pandemic Supports

Bernard Durkan

69. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which the mutualisation of debt arising from the Covid-19 crisis is likely to occur throughout Europe; and if he will make a statement on the matter. [16430/20]

Covid-19 Pandemic Supports

Bernard Durkan

70. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he expects to be in a position to improve the case of Ireland in the context of likely benefit from the multibillion euro Covid-19 related rescue fund of the European Commission; and if he will make a statement on the matter. [16431/20]

Covid-19 Pandemic

Bernard Durkan

71. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he expects the economy here to recover from the Covid-19 crisis, with particular reference to those sectors most severely impacted; and if he will make a statement on the matter. [16432/20]

State Aid

Bernard Durkan

72. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he expects European state aid rules to be relaxed to facilitate the provision of vital infrastructure such as housing, health and education facilities and support services; and if he will make a statement on the matter. [16444/20]

Brexit Issues

Bernard Durkan

73. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he continues to review the impact of Brexit on various aspects of the economy here; and if he will make a statement on the matter. [16446/20]

Interest Rates

Bernard Durkan

74. Deputy Bernard J. Durkan asked the Minister for Finance the degree to which lending rates of interest here can be brought in line with those applicable in other eurozone countries in view of the commitment by Ireland to the Single Market and the need to ensure that consumers here receive equal treatment to their counterparts throughout Europe; and if he will make a statement on the matter. [16447/20]

Financial Services Sector

Bernard Durkan

75. Deputy Bernard J. Durkan asked the Minister for Finance the degree to which he continues to monitor the activities of investment or vulture funds here with a view to ensuring fair and equitable treatment of consumers; and if he will make a statement on the matter. [16448/20]

Banking Sector

Bernard Durkan

76. Deputy Bernard J. Durkan asked the Minister for Finance the degree to which he continues to engage with the pillar banks with a view to ensuring that their customers are treated in accordance with banking rules and regulations here and in the EU, with particular reference to the rates of interest charged to customers and the manner in which repossessions of family homes and-or commercial properties are governed; and if he will make a statement on the matter. [16449/20]

Code of Conduct on Mortgage Arrears

Bernard Durkan

77. Deputy Bernard J. Durkan asked the Minister for Finance the reason the lending agencies are allowed to continue with the applications on their own internal mechanisms when dealing with customers who have arrears and that regularly state that the alternative proposals put forward do not comply with their own instruments, which are totally controlled by the banks without regard for alternatives a person might put forward; and if he will make a statement on the matter. [16450/20]

Economic Competitiveness

Bernard Durkan

78. Deputy Bernard J. Durkan asked the Minister for Finance the degree to which he expects the economy here to retain or increase its competitiveness on European or world markets; and if he will make a statement on the matter. [16451/20]

Economic Policy

Bernard Durkan

79. Deputy Bernard J. Durkan asked the Minister for Finance the direction from which he expects to see the greatest challenges to the economy here in the future; and if he will make a statement on the matter. [16452/20]

Covid-19 Pandemic Supports

Mairéad Farrell

80. Deputy Mairéad Farrell asked the Minister for Finance the tax treatment of the temporary wage subsidy scheme and the pandemic unemployment payment; the means by which the liability will be calculated; the way in which the Revenue Commissioners plan to collect same; the tax treatment in instances in which liabilities due exceed unused tax credits for 2020; and if he will make a statement on the matter. [16346/20]

Corporation Tax

Mairéad Farrell

81. Deputy Mairéad Farrell asked the Minister for Finance if his attention has been drawn to the new OECD report on corporate tax statistics published on 8 July 2020 (details supplied); his plans to enact measures to stop businesses registered here engaging in corporate tax abuse from availing of Covid-19 financial supports; and if he will make a statement on the matter. [16347/20]

Insurance Coverage

Ruairí Ó Murchú

82. Deputy Ruairí Ó Murchú asked the Minister for Finance the plans in place to assist companies in the leisure and entertainment industries, community groups and community facilities that cannot obtain public liability insurance or in cases in which they receive a quote, it is prohibitively expensive. [16466/20]

Covid-19 Pandemic Supports

Michael Fitzmaurice

83. Deputy Michael Fitzmaurice asked the Minister for Finance the funds that can be borrowed from Europe from the Covid-19 fund to bridge the deficit due to the Covid-19 crisis; and if he will make a statement on the matter. [16467/20]

Tax Reliefs

Brendan Griffin

90. Deputy Brendan Griffin asked the Minister for Finance the tax exemption cut-off age for a young farmer (details supplied); and if he will make a statement on the matter. [16222/20]

Tax Code

Fergus O'Dowd

91. Deputy Fergus O'Dowd asked the Minister for Finance if matters raised in correspondence by a person (details supplied) regarding the reduction or removal of VAT on medical grade masks for the term of the Covid-19 pandemic will receive a response; and if he will make a statement on the matter. [16150/20]

Banking Sector Staff

Paul McAuliffe

92. Deputy Paul McAuliffe asked the Minister for Finance the steps he will take in respect of the situation of persons (details supplied). [16242/20]

Covid-19 Pandemic Supports

Alan Kelly

275. Deputy Alan Kelly asked the Minister for Finance if seasonal tourism businesses will be able to avail of the temporary wage subsidy scheme; and if he will make a statement on the matter. [15202/20]

Tax Code

David Cullinane

276. Deputy David Cullinane asked the Minister for Finance his views on the ring-fencing of the sugar tax to tackle obesity; and if he will make a statement on the matter. [15480/20]

Covid-19 Pandemic Supports

Imelda Munster

277. Deputy Imelda Munster asked the Minister for Finance his plans in relation to travel management companies and other business travel companies and the extension of the temporary wage subsidy scheme; and if he will make a statement on the matter. [15512/20]

Help-To-Buy Scheme

Matt Carthy

278. Deputy Matt Carthy asked the Minister for Finance his plans to amend the help-to-buy scheme for persons who build their own home in order that the reckonable limits apply to the cost of the home rather than the loan to value, LTV, rate in view of the fact that the current conditions discriminate against rural dwellers who build on their own land; and if he will make a statement on the matter. [15700/20]

Banking Sector

Johnny Guirke

279. Deputy Johnny Guirke asked the Minister for Finance if banks have continued to accrue interest on accounts availing of the Covid-19 repayment holiday period without an obligation to do so; the measures he plans to take to motivate and incentivise banks to reimburse such interest to customers; and if he will make a statement on the matter. [15880/20]

Covid-19 Pandemic Supports

Jennifer Whitmore

280. Deputy Jennifer Whitmore asked the Minister for Finance if the temporary wage subsidy scheme will be expanded to include seasonal restaurants and other businesses open during summer months when tourism is at its peak; and if he will make a statement on the matter. [15918/20]

Covid-19 Pandemic Supports

Pa Daly

281. Deputy Pa Daly asked the Minister for Finance the position regarding seasonal employers who have requested inclusion in the temporary wage subsidy scheme but who have been denied due to the fact their businesses were not operational by the cut-off date of 29 February 2020. [15998/20]

Mortgage Lending

Thomas Pringle

282. Deputy Thomas Pringle asked the Minister for Finance the actions he has taken or proposes to take regarding persons who have been refused the drawdown of mortgages by the pillar banks as a result of being in receipt of the Covid-19 payment; and if he will make a statement on the matter. [14683/20]

Value Added Tax

Michael Healy-Rae

283. Deputy Michael Healy-Rae asked the Minister for Finance if the VAT rate on sun cream (details supplied) will be removed; and if he will make a statement on the matter. [14713/20]

Covid-19 Pandemic Supports

Frankie Feighan

284. Deputy Frankie Feighan asked the Minister for Finance if a matter relating to the temporary wage subsidy scheme (details supplied) will be investigated with the Revenue Commissioners; if contact will be made with the company in order to resolve the issue; and if he will make a statement on the matter. [14727/20]

Ministerial Responsibilities

Alan Kelly

285. Deputy Alan Kelly asked the Minister for Finance if he will provide a copy of the departmental briefings received by him and each Minister of State at his Department on taking up their roles; and if he will make a statement on the matter. [14803/20]

Covid-19 Pandemic Supports

David Cullinane

286. Deputy David Cullinane asked the Minister for Finance further to Parliamentary Question No. 63 of 30 June 2020, the way in which he can reconcile the fact that dividing an annual salary paid monthly by 52 results in a higher number than if it is calculated in accordance with the guidance for average revenue net weekly pay, ANRWP; and if a review will be conducted of payments made through the temporary wage subsidy scheme to ensure that no underpayments occurred. [14813/20]

Insurance Industry Regulation

Alan Kelly

287. Deputy Alan Kelly asked the Minister for Finance his plans to introduce better regulation of the insurance industry. [14908/20]

Ministerial Responsibilities

Seán Sherlock

288. Deputy Sean Sherlock asked the Minister for Finance the delegated functions assigned to the Minister of State with responsibility for financial services, credit unions and insurance; and the date those delegated functions come into effect. [15043/20]

Covid-19 Pandemic Supports

Seán Sherlock

289. Deputy Sean Sherlock asked the Minister for Finance if he will extend the Covid-19 payments beyond August 2020. [15065/20]

Covid-19 Pandemic Supports

Chris Andrews

290. Deputy Chris Andrews asked the Minister for Finance whether a company that has placed employees on the temporary wage subsidy scheme and submitted a questionnaire to the Revenue Commissioners but has not lost 25% of turnover will not have to pay anything back to the Revenue Commissioners on behalf of the employees; whether the employees will receive a tax bill at year end as a result of being on the scheme; and if he will make a statement on the matter. [15085/20]

Banking Licences

Neale Richmond

291. Deputy Neale Richmond asked the Minister for Finance the number of applications that were received for banking licences here in each of the years 2015 to 2019, inclusive, and to date in 2020; and if he will make a statement on the matter. [15106/20]

Banking Licences

Neale Richmond

292. Deputy Neale Richmond asked the Minister for Finance the number of new banking licences that were issued here in each of the years 2015 to 2019, inclusive, and to date in 2020; and if he will make a statement on the matter. [15107/20]

Financial Services Sector

Neale Richmond

293. Deputy Neale Richmond asked the Minister for Finance the status of the roll-out of the Ireland for Finance strategy; and if he will make a statement on the matter. [15108/20]

Covid-19 Pandemic Supports

Brendan Griffin

294. Deputy Brendan Griffin asked the Minister for Finance if he will expand the temporary wage subsidy scheme to include seasonal workers who had not returned to work by the deadline in March 2020 and who face little prospect of employment for the remainder of 2020 unless covered by the scheme; and if he will make a statement on the matter. [15155/20]

Covid-19 Pandemic Supports

Brendan Griffin

295. Deputy Brendan Griffin asked the Minister for Finance if the top-up payment paid to a staff member under the temporary wage subsidy scheme is a tax-deductible expense for the business owner in view of the fact that the business owner is currently paying income tax or corporation tax on the top-up; and if he will make a statement on the matter. [15164/20]

Value Added Tax

Brendan Griffin

296. Deputy Brendan Griffin asked the Minister for Finance his options in respect of a reduction of the 13% VAT rate currently applicable to the hospitality sector; if he cannot lower this rate below 5%; if that is the case, the reason therefor; if he has had contact with the European Commission regarding potential VAT reductions in the economy; and if he will make a statement on the matter. [15165/20]

Value Added Tax

Brendan Griffin

297. Deputy Brendan Griffin asked the Minister for Finance the amounts generated by the 23% VAT rate in each year since 2012, in tabular form; if he has considered reducing the rate in order to stimulate businesses, particularly in the retail sector; and if he will make a statement on the matter. [15166/20]

Tax Code

Brendan Griffin

298. Deputy Brendan Griffin asked the Minister for Finance the amount generated by alcohol excise duty in each year since 2012, in tabular form; if he has considered reducing the rate in order to stimulate businesses, particularly in the hospitality sector; and if he will make a statement on the matter. [15167/20]

Value Added Tax

Chris Andrews

299. Deputy Chris Andrews asked the Minister for Finance if he will address a matter (details supplied) relating to custom duties and VAT on the importation of medical devices and protective equipment in order to help in the fight against Covid-19; and if he will make a statement on the matter. [15207/20]

Value Added Tax

Brendan Griffin

300. Deputy Brendan Griffin asked the Minister for Finance his views on correspondence in respect of the VAT rate (details supplied); and if he will make a statement on the matter. [15227/20]

Value Added Tax

Brendan Griffin

301. Deputy Brendan Griffin asked the Minister for Finance if he will consider temporarily reducing VAT on retail (details supplied); and if he will make a statement on the matter. [15233/20]

Covid-19 Pandemic Supports

Danny Healy-Rae

302. Deputy Danny Healy-Rae asked the Minister for Finance if he will address a matter relating to the temporary wage subsidy scheme (details supplied); and if he will make a statement on the matter. [15249/20]

State Bodies

Catherine Murphy

303. Deputy Catherine Murphy asked the Minister for Finance the number of vacancies by job title in the Office of the Financial Services and Pensions Ombudsman as of 3 July 2020; and the estimated full-year cost of filling those vacancies, in tabular form. [15263/20]

Covid-19 Pandemic Supports

John Brady

304. Deputy John Brady asked the Minister for Finance the reason a company (details supplied) is permitted to make staff redundant while availing of the temporary wage subsidy scheme; if this can be suspended until all options are assessed, that is, to give business a chance to recover after Covid-19; and if he will make a statement on the matter. [15295/20]

Tax Credits

Paul McAuliffe

305. Deputy Paul McAuliffe asked the Minister for Finance if he is considering the introduction of a tax credit to allow persons to buy digital technologies to assist them to work remotely. [15369/20]

Credit Unions

Michael Healy-Rae

306. Deputy Michael Healy-Rae asked the Minister for Finance if a series of matters will be examined in relation to credit unions (details supplied); and if he will make a statement on the matter. [15391/20]

Covid-19 Pandemic Supports

Pa Daly

307. Deputy Pa Daly asked the Minister for Finance the reason the temporary wage subsidy scheme cannot be amended to allow those seasonal businesses that were not yet fully operational on 29 February 2020, but which would have been fully operational since March or April 2020, to avail of the scheme in order that they can return to work; and if he will make a statement on the matter. [15408/20]

Covid-19 Pandemic Supports

Richard Boyd Barrett

308. Deputy Richard Boyd Barrett asked the Minister for Finance the way in which those self-employed persons now on Covid-19 payments will be taxed in 2020 and into 2021; and the way in which their tax credits will be applied for this tax year and the next; and if he will make a statement on the matter. [15417/20]

Vehicle Registration Tax

Richard Boyd Barrett

309. Deputy Richard Boyd Barrett asked the Minister for Finance the methods by which VRT on imported cars are calculated; the mechanism there is for appeal in circumstances in which an error has clearly been made; and if he will make a statement on the matter. [15474/20]

Vehicle Registration Tax

Colm Burke

310. Deputy Colm Burke asked the Minister for Finance if immediate action will be taken to eliminate the backlog in the vehicle registration process in County Cork; and if he will make a statement on the matter. [15525/20]

Personal Injury Claims

Joe O'Brien

311. Deputy Joe O'Brien asked the Minister for Finance if his attention has been drawn to personal injuries claims being taken on the basis of persons claiming to have contracted Covid-19 in specific premises; if there is a clear plan to ensure business are not unfairly held liable in these circumstances; and if he will make a statement on the matter. [15699/20]

Value Added Tax

Gary Gannon

312. Deputy Gary Gannon asked the Minister for Finance if yoga studios will be included in the reduced VAT rate group of 9%, matching the reduced rate enjoyed by other sporting facilities and activities; and if he will make a statement on the matter. [15855/20]

Revenue Commissioners

Johnny Guirke

313. Deputy Johnny Guirke asked the Minister for Finance if his attention has been drawn to the fact that the Revenue Commissioners are issuing letters to many SMEs which claimed the Covid-19 restart grants informing them that their business accounts will be audited; the reason for such actions; and if he will make a statement on the matter. [15881/20]

Banking Sector

Pearse Doherty

314. Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the fact that the accrual and charging of interest accrued during the moratorium period for mortgage payment breaks issued in the context of Covid-19 was not required under EBA guidelines in advance of his meeting with an organisation (details supplied) and five retail banks on 11 May 2020; and if he will make a statement on the matter. [15900/20]

Covid-19 Pandemic Supports

Cathal Crowe

315. Deputy Cathal Crowe asked the Minister for Finance if he will clarify the situation regarding the rumoured tax bill at the end of the year for those on the temporary wage subsidy scheme. [15967/20]

Mortgage Lending

Cathal Crowe

316. Deputy Cathal Crowe asked the Minister for Finance if guidance will be issued to banks regarding mortgage applications from persons whose income has been protected by their employer via the temporary wage subsidy scheme but are being refused regardless. [15969/20]

Covid-19 Pandemic Supports

Cormac Devlin

317. Deputy Cormac Devlin asked the Minister for Finance if the temporary wage subsidy scheme will be reviewed to ensure payments being made to employees are subject to the usual PAYE system rather than allowing potentially significant tax liabilities to develop; and if he will make a statement on the matter. [16103/20]

Public Inquiries

Peadar Tóibín

318. Deputy Peadar Tóibín asked the Minister for Finance the number of tribunals, public investigations and commissions of investigations in process; the length of time each has been underway; when each will conclude; the cost to date of each; and the estimated cost of each at completion. [16134/20]

Tax Reliefs

Brendan Griffin

142. Deputy Brendan Griffin asked the Minister for Finance his views on a matter regarding consanguinity relief (details supplied); and if he will make a statement on the matter. [14254/20]

Help-To-Buy Scheme

Réada Cronin

143. Deputy Réada Cronin asked the Minister for Finance if he will revisit the help-to-buy scheme in terms of its loan-to-value ratio borrowing requirement being 70% when such threshold precludes significant numbers from accessing the scheme; and if he will make a statement on the matter. [14510/20]

Mortgage Lending

Mary Butler

144. Deputy Mary Butler asked the Minister for Finance the position regarding the reported refusal by a bank (details supplied) to allow a first-time buyer to draw down a mortgage in August 2020 should the person who has been professional disaffected by the pandemic continue to be in receipt of the pandemic unemployment payment, when the house is built and ready for occupancy; his views on whether this reported anomaly could potentially pose a widespread problem for first-time buyers in their dealings with banks and lending institutions going forward; and if he will make a statement on the matter. [13721/20]

Mortgage Lending

Richard Boyd Barrett

145. Deputy Richard Boyd Barrett asked the Minister for Finance the action he will take regarding the fact that many banks are refusing to allow persons in receipt of the temporary wage subsidy scheme who have been approved for mortgages to draw down those mortgages while in receipt of the subsidy; and if he will make a statement on the matter. [13731/20]

Disabled Drivers and Passengers Scheme

Paul Kehoe

146. Deputy Paul Kehoe asked the Minister for Finance the status of the processing of the revised claim for fuel grant for members of the drivers and passengers with disabilities scheme; if the case of a person (details supplied) will be addressed; and if he will make a statement on the matter. [13756/20]

Tax Reliefs

Brendan Griffin

147. Deputy Brendan Griffin asked the Minister for Finance if relief is available on donations to reconstruct a building (details supplied); and if he will make a statement on the matter. [13759/20]

Value Added Tax

Michael Healy-Rae

148. Deputy Michael Healy-Rae asked the Minister for Finance when a decision will be made regarding the VAT rate for the hospitality and tourism sector in view of the current crisis the sector faces; and if he will make a statement on the matter. [13772/20]

Revenue Commissioners

Pádraig O'Sullivan

149. Deputy Pádraig O'Sullivan asked the Minister for Finance when the office of the Revenue Commissioners in Cork will reopen to the public; and if he will make a statement on the matter. [13783/20]