Ceisteanna Parlaiminte

Departmental Bodies

Verona Murphy

289. Deputy Verona Murphy asked the Minister for Finance if he will provide an update on the Disabled Drivers Medical Board of Appeal; if he has formally appointed the five new board members; if confirmation has been received from the National Rehabilitation Hospital that it will host the board; when the board will be permitted to resume clinics and hearings; and if he will make a statement on the matter. [47270/23]

Tax Data

Ivana Bacik

290. Deputy Ivana Bacik asked the Minister for Finance the number of households which have paid the vacant homes tax in 2023. [47277/23]

Tax Credits

Michael Healy-Rae

291. Deputy Michael Healy-Rae asked the Minister for Finance if he will examine the way tax credits are set up for couples who are not married but who are living together and have children (details supplied); and if he will make a statement on the matter. [47287/23]

Tax Data

Alan Dillon

292. Deputy Alan Dillon asked the Minister for Finance how much projected tax liability the State will generate on the back of a proposal to prohibit income being mandated to GP partnerships or employers, meaning that any GMS income will need to be declared as income by the individual GMS list holder in their tax return from January 2024; and if he will make a statement on the matter. [47315/23]

Artificial Intelligence

Holly Cairns

293. Deputy Holly Cairns asked the Minister for Finance to detail any ongoing or previous use of artificial intelligence within his Department; and if he will make a statement on the matter. [47335/23]

Tax Code

Cian O'Callaghan

294. Deputy Cian O'Callaghan asked the Minister for Finance if he is planning to review the chargeable excess tax and standard fund threshold regime; and if he will make a statement on the matter. [47418/23]

Insurance Coverage

Bríd Smith

295. Deputy Bríd Smith asked the Minister for Finance if he will consider establishing a national insurance company to cover the costs of flooding damage and other associated costs, especially when so many are currently unable to obtain insurance to protect against flooding damage; and if he will make a statement on the matter. [47431/23]

Tax Code

Steven Matthews

296. Deputy Steven Matthews asked the Minister for Finance the position regarding proposed changes for January 2024 in the way the Revenue Commissioners treat general medical services income within general practitioner partnerships; if he is concerned that this will impact the number of GPs operating; if his attention has been drawn to the concerns of GPs in how this change is to be administered; and if he will make a statement on the matter. []

Tax Yield

Jim O'Callaghan

297. Deputy Jim O'Callaghan asked the Minister for Finance the tax yield from the gambling levy for the years 2019, 2020, 2021, 2022 and 2023 to date, in tabular form; and if he will make a statement on the matter. [47480/23]

Tax Yield

Jim O'Callaghan

298. Deputy Jim O'Callaghan asked the Minister for Finance the total tax yield from the gambling sector for the years 2019, 2020, 2021, 2022 and 2023 to date, in tabular form; and if he will make a statement on the matter. [47481/23]

Housing Policy

Michael Collins

299. Deputy Michael Collins asked the Minister for Finance if, considering that the average cost of a house in Ireland is currently estimated at €305,000, and recognising that prices vary significantly in cities like Cork and Dublin, he will provide a breakdown of the approximate income levels that individuals or families would need to afford a home in these high-cost areas; to provide similar insights for other regions with varying housing costs across the country; and if he will make a statement on the matter. [47485/23]

Tax Code

Cathal Crowe

300. Deputy Cathal Crowe asked the Minister for Finance if he will factor overall household income, including all earners in a family unit, for the purposes of calculating lower and higher rates of taxation; and if he will make a statement on the matter. [47538/23]

Tax Data

Éamon Ó Cuív

301. Deputy Éamon Ó Cuív asked the Minister for Finance whether there are new proposals for treating the income of doctors who are in partnerships together; the details of these proposals and the reason for them; and if he will make a statement on the matter. [47575/23]

Tax Credits

Mairéad Farrell

302. Deputy Mairéad Farrell asked the Minister for Finance if parents who are currently renting themselves and also paying the rent for their children in student accommodation will receive the tax credit once for the accommodation in which they are based, or twice to include the student accommodation; and if he will make a statement on the matter. [47594/23]

Tax Credits

Mairéad Farrell

303. Deputy Mairéad Farrell asked the Minister for Finance if students who are currently paying for student accommodation but are not currently in employment and paying tax through that employment can avail of the renter's tax credit; and if so, how this will function; and if he will make a statement on the matter. [47595/23]

Tax Credits

Mairéad Farrell

304. Deputy Mairéad Farrell asked the Minister for Finance if the change in the renter's tax credit which allows for students living in digs accommodation to avail of the tax credit requires the landlord to be registered with the RTB; and if he will make a statement on the matter. [47596/23]

Tax Exemptions

Michael Creed

305. Deputy Michael Creed asked the Minister for Finance if he will clarify the situation regarding the income tax free allowance for retired pensioners; if this has increased in recent years; and if he will make a statement on the matter. [47601/23]

Ministerial Staff

Catherine Murphy

306. Deputy Catherine Murphy asked the Minister for Finance the number of statements of interests for the purposes of section 19 filed by his special advisers in 2020, 2021, 2022 and to date in 2023; and if he will provide a schedule of same. [47646/23]

Tax Credits

Mairéad Farrell

307. Deputy Mairéad Farrell asked the Minister for Finance if it is the case that PhD research students are excluded from the new student renters' credit; if so, if he can outline the rationale for this; and if he will make a statement on the matter. [47666/23]

Tax Credits

Noel Grealish

308. Deputy Noel Grealish asked the Minister for Finance if the rent tax credit can be claimed by a single person who is renting a property for themselves and, at the same time, in respect of their child, for whom the parent is paying for rental accommodation while the child is a full-time student; and if he will make a statement on the matter. [47703/23]

Departmental Advertising

Robert Troy

309. Deputy Robert Troy asked the Minister for Finance to provide a breakdown of the advertising spend of his Department and agencies under the remit of his Department, by national media outlet and local newspaper outlet, for each of the years 2020 to 2022, in tabular form. [47731/23]

Tax Credits

Paul Murphy

310. Deputy Paul Murphy asked the Minister for Finance how he will ensure that all tenants are able to avail of the tax credit given that they are not responsible for landlords registering with the RTB (details supplied); if he will make certain that there are no negative impacts to tenants; and if he will make a statement on the matter. [47750/23]

Tax Data

Louise O'Reilly

311. Deputy Louise O'Reilly asked the Minister for Finance if he will provide a breakdown of tax liabilities warehoused by companies in the NGO sector under the debt warehousing scheme, and for these NGOs to be subdivided into the sector they are operating in; and for this information to be provided in tabular form. [47754/23]

Tax Data

Louise O'Reilly

312. Deputy Louise O'Reilly asked the Minister for Finance if he will provide a breakdown of tax liabilities warehoused by sporting organisations and clubs under the debt warehousing scheme, and for these sporting organisations and clubs to be subdivided by sport; and for this information to be provided in tabular form. [47755/23]

Tax Data

Louise O'Reilly

313. Deputy Louise O'Reilly asked the Minister for Finance the volume of tax liabilities warehoused under the debt warehousing scheme that Revenue has determined uncollectible for any reason, including liquidation, examinership, cessation of trading, bankruptcy or other, in tabular form; to provide a breakdown of the amount of tax lost per division and per sector; and if he will make a statement on the matter. [47756/23]

Tax Data

Louise O'Reilly

314. Deputy Louise O'Reilly asked the Minister for Finance the number of customers who had their warehouse status under the debt warehousing scheme revoked due to persistent non-compliance issues; the volume of debt concerned and being pursued by Revenue; and if he will make a statement on the matter. [47757/23]

Official Engagements

Matt Carthy

315. Deputy Matt Carthy asked the Minister for Finance the engagements his Department, or any agency or body under his direction, has had with the Government of Israel, any state body of the Government of Israel, or any engagement within or with Israel, in 2021, 2022 and to date in 2023; and if he will make a statement on the matter. [47806/23]

Official Engagements

Matt Carthy

316. Deputy Matt Carthy asked the Minister for Finance the engagements his Department, or any agency or body under his direction, has had with the Palestinian Authority, any organ of the Palestinian Authority, or any engagement within, or with organisations in, the occupied Palestinian territory, in the years 2021, 2022 and to date in 2023; and if he will make a statement on the matter. [47824/23]

Tax Credits

Éamon Ó Cuív

317. Deputy Éamon Ó Cuív asked the Minister for Finance whether, in circumstances where a parent is in rented accommodation and has a son/daughter in third level education also renting in a different property, he intends increasing the maximum tax credit for renting to double the proposed limit of €750; and if he will make a statement on the matter. [47842/23]

Business Regulation

Louise O'Reilly

318. Deputy Louise O'Reilly asked the Minister for Finance if, given that it has been stated that Irish contract law allows for a shop or other business to place a sign saying, for example, 'card only' (details supplied), and that the act of displaying this sign constitutes a contract binding on the customer, he will outline the grounds of "Irish contract law", specifically, legislation and articles, on which his interpretation is based. [47853/23]

Banking Sector

Ged Nash

319. Deputy Ged Nash asked the Minister for Finance for an update on the implementation of the recommendations of the banking review; if has considered the merits of establishing a review group to oversee the project; and if he will make a statement on the matter. [47856/23]

Financial Services

Carol Nolan

320. Deputy Carol Nolan asked the Minister for Finance to clarify what protections are in place for persons who feel they are not being treated fairly by so-called 'vulture funds' (details supplied); and if he will make a statement on the matter. [47865/23]

Budget 2024

Cian O'Callaghan

321. Deputy Cian O'Callaghan asked the Minister for Finance if he will provide a scenario analysis post-budget 2024 for a person who is a first-time buyer, single and earning €35,000 per year, and how budget 2024 affects them in housing terms; and if he will make a statement on the matter. [47919/23]

Tax Code

Claire Kerrane

322. Deputy Claire Kerrane asked the Minister for Finance if consideration has been given to adjusting the flat-rate VAT scheme for farmers (details supplied); if he has engaged with the Minister for Agriculture, Food and the Marine on the scheme; and if he will make a statement on the matter. [47999/23]

Departmental Contracts

Réada Cronin

323. Deputy Réada Cronin asked the Minister for Finance if his Department engages a company (details supplied); if so, the duration and nature of the work; the cost of same to the Exchequer; and if he will make a statement on the matter. [48011/23]

Tax Code

Michael Healy-Rae

324. Deputy Michael Healy-Rae asked the Minister for Finance the reason VAT cannot be claimed back on calf feeders under the TAMS grant (details supplied); and if he will make a statement on the matter. [48089/23]

EU Funding

Éamon Ó Cuív

325. Deputy Éamon Ó Cuív asked the Minister for Finance the annual contribution to the EU by the Exchequer in each of the past ten years, including an estimate of the contribution forecast for the whole of 2023; the income from the EU to the Exchequer in each of these years, including an estimate for this year; whether it is expected that Ireland's net contribution to the EU will increase in the coming ten years; and if he will make a statement on the matter. [48304/23]

Departmental Contracts

Thomas Pringle

326. Deputy Thomas Pringle asked the Minister for Finance the number and details of contracts currently held by his Department with a company (details supplied); and if he will make a statement on the matter. [48309/23]

Tax Code

Barry Cowen

327. Deputy Barry Cowen asked the Minister for Finance to provide details on the position taken by Ireland in the European Union's decision to support the OECD's July 2023 Safe Harbour on UTPR; and the analysis considered in taking that position; and if he will make a statement on the matter. [48353/23]

Financial Services

Ged Nash

328. Deputy Ged Nash asked the Minister for Finance his views on a matter (details supplied); if his officials briefed him and-or his immediate predecessor on reported claims made by the senior official; when was he briefed by officials on these concerns; what action he took to address these concerns; if he plans to address these issues by means of amending legislation; and if he will make a statement on the matter. [48368/23]

Financial Services

Ged Nash

329. Deputy Ged Nash asked the Minister for Finance to confirm how many enforcement actions the Central Bank has taken against Russian individuals or entities who are on the EU sanctions list since the current sanctions regime became operational in 2022, and who have a presence in the Irish financial services system vis a vis ‘Section 110’ Special Purpose Vehicles; how many live investigations are ongoing; and if he will make a statement on the matter. [48377/23]

Financial Services

Louise O'Reilly

330. Deputy Louise O'Reilly asked the Minister for Finance what options are available where lending institutions refuse to lend to a mortgage applicant where the applicant concerned has cystic fibrosis. [48391/23]

Tax Reliefs

Cian O'Callaghan

331. Deputy Cian O'Callaghan asked the Minister for Finance if he will consider extending the bike-to-work scheme for people who are self-employed in the interest of meeting our climate targets; and if he will make a statement on the matter. [48394/23]

Tax Reliefs

Pádraig O'Sullivan

332. Deputy Pádraig O'Sullivan asked the Minister for Finance if a scheme (details supplied) will be reviewed to address an anomaly; and if he will make a statement on the matter. [48430/23]

Revenue Commissioners

Emer Higgins

333. Deputy Emer Higgins asked the Minister for Finance the number of Revenue Commissioners staff assigned to anti-smuggling activities, across all areas of illicit trade, in each of the past ten years. [48611/23]

Tax Code

Seán Canney

334. Deputy Seán Canney asked the Minister for Finance if he intends to amend the tax treatment of interest-free loans from parents to their children; and if he will make a statement on the matter. [48624/23]

Departmental Contracts

Thomas Pringle

335. Deputy Thomas Pringle asked the Minister for Finance the number and details of contracts currently held by his Department with a company (details supplied); and if he will make a statement on the matter. [48657/23]

Departmental Contracts

Thomas Pringle

336. Deputy Thomas Pringle asked the Minister for Finance the number and details of contracts currently held by his Department with a company (details supplied); and if he will make a statement on the matter. [48690/23]

Departmental Contracts

Thomas Pringle

337. Deputy Thomas Pringle asked the Minister for Finance the number and details of contracts currently held by his Department with a company (details supplied); and if he will make a statement on the matter. [48706/23]

Financial Services

James Browne

338. Deputy James Browne asked the Minister for Finance if a financial institution can request a letter stating that an individual is not a politically exposed person. [48730/23]

Primary Medical Certificates

Ged Nash

140. Deputy Ged Nash asked the Minister for Finance if he has plans to review the medical criteria for the provision of a primary medical certificate; and if he will make a statement on the matter. [47080/23]

Business Supports

Jim O'Callaghan

141. Deputy Jim O'Callaghan asked the Minister for Finance the number of businesses in each county that successfully applied for inclusion under the temporary business energy support scheme; the estimated value or worth of the support in each county, in tabular form; and if he will make a statement on the matter. [47099/23]

Tax Reliefs

Jim O'Callaghan

142. Deputy Jim O'Callaghan asked the Minister for Finance how many homebuyers have availed of the help-to-buy scheme since July 2020, by county, in tabular form; and if he will make a statement on the matter. [47102/23]

Tax Credits

Jim O'Callaghan

143. Deputy Jim O'Callaghan asked the Minister for Finance how many taxpayers are currently claiming the rent tax credit, by county, in tabular form. [47129/23]

Tax Yield

Paul Donnelly

144. Deputy Paul Donnelly asked the Minister for Finance the estimated yield if the 8% USC rate were increased by a further 0.75%. [47144/23]

EU Bodies

Catherine Murphy

145. Deputy Catherine Murphy asked the Minister for Finance if he will provide an update on the bid to host the EU Anti-Money Laundering Association; if he has established a dedicated team of officials to work on delivering the bid; the number of occasions that they have met since their establishment; if he and or his officials has engaged any external consultancy to augment the work of the officials in the context of developing the bid; and if he and or his officials have engaged with the EU Council and the European Parliament in respect of the bid and the bid process. [47170/23]

Tax Appeals Commission

Matt Shanahan

146. Deputy Matt Shanahan asked the Minister for Finance for a breakdown of the number of determinations arrived at for the years 2020 to 2022, by each individual tax appeals commissioner. [47173/23]

Tax Reliefs

Pearse Doherty

147. Deputy Pearse Doherty asked the Minister for Finance the estimated number of mortgages eligible for the mortgage interest relief scheme announced in budget 2024; and if he will make a statement on the matter. [47175/23]

Tax Reliefs

Pearse Doherty

148. Deputy Pearse Doherty asked the Minister for Finance the number of primary dwelling home mortgages with an outstanding balance of less than €80,000 at end-2022; and the estimated number of such mortgages that would otherwise have been eligible for the mortgage interest relief scheme announced in budget 2024, had the €80,000 outstanding balance limit not applied. [47177/23]

Tax Rebates

Bernard Durkan

149. Deputy Bernard J. Durkan asked the Minister for Finance if a tax refund recently given in the name of a person (details supplied) was correctly subjected to further taxation by way of PAYE, PRSI and USC; and if he will make a statement on the matter. [47205/23]

Departmental Consultations

Carol Nolan

64. Deputy Carol Nolan asked the Minister for Finance if his Department, or any body under the aegis of his Department, has facilitated in-person or remote briefings on any issue from organisations (details supplied) from 2021 to date; if so, the topic discussed; the fees paid to the organisations for these briefings; and if he will make a statement on the matter. [46752/23]

State Bodies

Michael Ring

65. Deputy Michael Ring asked the Minister for Finance when the Disabled Drivers Medical Board of Appeals can recommence its clinics, considering that there have been no clinics since November 2021 and that there are over 1,000 appellants on the waiting list to have their appeals dealt with; and if he will make a statement on the matter. [46802/23]

Tax Reliefs

Michael Creed

66. Deputy Michael Creed asked the Minister for Finance further to Parliamentary Question No. 104 of 18 October 2023, if he will specifically address the issue raised therein regarding the rationale for the €80,000 threshold; and if he will make a statement on the matter. [46842/23]

International Agreements

Joan Collins

67. Deputy Joan Collins asked the Minister for Finance if Ireland will be supporting the adoption of a United Nations tax convention under the proposal set out by the UN Secretary General (details supplied). [46844/23]

Tax Data

Louise O'Reilly

68. Deputy Louise O'Reilly asked the Minister for Finance the amount of debt still warehoused under the tax debt warehousing scheme; the amount of this debt per division; and if he will make a statement on the matter. [46867/23]

Tax Data

Louise O'Reilly

69. Deputy Louise O'Reilly asked the Minister for Finance the amount of tax revenue lost as a result of a company becoming insolvent that had tax debt warehoused under the tax debt warehousing scheme; the amount of tax revenue lost, in tabular form; to provide a breakdown, by amount of tax revenue lost per division; and if he will make a statement on the matter. [46868/23]

State Bodies

Cathal Crowe

187. Deputy Cathal Crowe asked the Minister for Finance for an update on the appointment of a new Disabled Drivers Medical Board of Appeal, given that there is no appeal function for decisions on primary medical certificates. [46174/23]

Tax Data

Thomas Gould

188. Deputy Thomas Gould asked the Minister for Finance the amount levied under the vacant homes tax to date in 2023; and the number of properties this has been levied against by county, in tabular form. [46139/23]

Revenue Commissioners

Carol Nolan

189. Deputy Carol Nolan asked the Minister for Finance if he will engage with the Revenue Commissioners to address concerns regarding the inadequate and inefficient operation of the automated import and automated export system, which is having a seriously adverse financial impact on haulage companies (details supplied); and if he will make a statement on the matter. [46196/23]

Tax Data

Ged Nash

190. Deputy Ged Nash asked the Minister for Finance the number of taxpayer units who may have either underpayments or overpayments for the 2021 and 2022 tax years, respectively, and who have not yet submitted a tax return; and if he will make a statement on the matter. [46222/23]

Housing Schemes

Seán Canney

191. Deputy Seán Canney asked the Minister for Finance if he will consider allowing one member of a couple to get their share of the help to buy scheme if their partner previously benefited in their own right; and if he will make a statement on the matter. [46231/23]

Tax Credits

Michael Healy-Rae

192. Deputy Michael Healy-Rae asked the Minister for Finance the reason healthcare assistants cannot avail of the flat rate expenses the same as other occupations; and if he will make a statement on the matter. [46233/23]

State Bodies

Robert Troy

193. Deputy Robert Troy asked the Minister for Finance when the new national infrastructure firm will be established; the amount to be transferred into the fund each year; if there is a ceiling on the fund; how he will ensure the fund will be used efficiently; how projects will be prioritised from this fund; and how he will ensure these projects are rolled out and completed efficiently and in a timely manner. [46258/23]

Tax Code

Jennifer Whitmore

194. Deputy Jennifer Whitmore asked the Minister for Finance if he plans to review Ireland’s financial services tax regime, as encouraged by the Commission on Taxation and Welfare; if he plans to review the deemed disposal tax; and if he will make a statement on the matter. [46264/23]

Tax Code

Michael Ring

195. Deputy Michael Ring asked the Minister for Finance if he has plans to match the VAT threshold for a sector (details supplied) as has been done in other EU countries that have updated their regulations in support of the circular economy; and if he will make a statement on the matter. [46308/23]

Tax Code

Richard Boyd Barrett

196. Deputy Richard Boyd Barrett asked the Minister for Finance if there has been any reduction in the VAT rate applied to sports and fitness classes in Budget 2024; and if he will make a statement on the matter. [46309/23]

Tax Data

Aengus Ó Snodaigh

197. Deputy Aengus Ó Snodaigh asked the Minister for Finance further to Parliamentary Question No. 161 of 17 October 2023, to name the third party sources used to cost the zero-rating of VAT on e-books and audiobooks in Budget 2024; to provide the third party's estimate for household expenditure used to calculate the €3 million cost figure; and to comment on the due diligence, if any, undertaken by his Department of the third party in question and its figures. [46355/23]

Primary Medical Certificates

Seán Canney

198. Deputy Seán Canney asked the Minister for Finance when he expects to have the long awaited revised qualifying criteria for the primary medical certificate which will be fit for purpose; and if he will make a statement on the matter. [46406/23]

EU Funding

Catherine Murphy

199. Deputy Catherine Murphy asked the Minister for Finance if his Department has made funding applications for projects under the EU anti-fraud programme 2021, 2022 and to date in 2023; and if so, the applications that were approved, in tabular form. [46472/23]

State Bodies

Carol Nolan

200. Deputy Carol Nolan asked the Minister for Finance to provide details of all agencies and bodies under the aegis of his Department; if a dedicated Oireachtas email address is available for each; if not, if he will direct that such a dedicated email address be established to facilitate more efficient communication; and if he will make a statement on the matter. [46543/23]

Local Government Reform

Catherine Murphy

201. Deputy Catherine Murphy asked the Minister for Finance in the context of the Local Government Reform Act 2014, if he will provide a schedule of functions of his Department that have been devolved in full or in part, or are in the process of being devolved in full or in part; the date on which the devolutions commenced; and if he will indicate whether any function was returned to the Department subsequently. [46582/23]

Departmental Data

Carol Nolan

202. Deputy Carol Nolan asked the Minister for Finance the estimated proportion of corporation tax receipts that were spent on capital expenditure from 2015 to date; and if he will make a statement on the matter. [46591/23]

Departmental Data

Carol Nolan

203. Deputy Carol Nolan asked the Minister for Finance the total corporation tax receipts and the total tax receipts under all headings for each of the years 2010 to date, in tabular form; and if he will make a statement on the matter. [46592/23]

Departmental Data

Carol Nolan

204. Deputy Carol Nolan asked the Minister for Finance if a portion of corporation tax receipts were ring-fenced for capital expenditure from 2015 to date; and if he will make a statement on the matter. [46593/23]

Tax Code

Ivana Bacik

205. Deputy Ivana Bacik asked the Minister for Finance further to Parliamentary Question No. 432 of 11 September 2023, when the facility to set up a repeat rental notification at monthly intervals, including an instruction for remitting the NLWT to Revenue directly from the tenant's bank account, will be implemented. [46657/23]

Housing Policy

Ged Nash

206. Deputy Ged Nash asked the Minister for Finance if he will consider a policy change to Government’s various assistance schemes for first-time buyers based on a policy matter (details supplied); and if he will make a statement on the matter. [46682/23]

National Vehicle and Driver File

Robert Troy

174. Deputy Robert Troy asked the Minister for Finance if he will address an anomaly in vehicle registration system (details supplied). [45877/23]

Tax Code

James Lawless

175. Deputy James Lawless asked the Minister for Finance to examine a matter (details supplied); and if he will make a statement on the matter. [45878/23]

Housing Schemes

Alan Dillon

176. Deputy Alan Dillon asked the Minister for Finance to outline the supports in place for a person who has been approved a mortgage but refused mortgage protection based on medical grounds (details supplied); and if he will make a statement on the matter. [45947/23]

State Claims Agency

Alan Kelly

177. Deputy Alan Kelly asked the Minister for Finance if his Department and all the agencies that report to his Department fully respect a judgment (details supplied) that was ruled on in March 2020. [45957/23]

Tax Credits

Carol Nolan

102. Deputy Carol Nolan asked the Minister for Finance to clarify the conditions that must be fulfilled for a person to claim carer's credits; what evidence is required or would be accepted to prove a person was a carer if, for example, they never applied for carers allowance but engaged in caring for a family member for a number of years; and if he will make a statement on the matter. [45388/23]

Departmental Legal Cases

Peadar Tóibín

103. Deputy Peadar Tóibín asked the Minister for Finance the number of legal cases taken against his Department in each of the past ten years and to date in 2023; and the costs associated with same in each of those years. [45396/23]

Budget 2024

Michael Creed

104. Deputy Michael Creed asked the Minister for Finance the rationale for the €80,000 threshold with regard to the introduction of mortgage interest relief in Budget 2024; and if he will make a statement on the matter. [45409/23]

Revenue Commissioners

Alan Kelly

105. Deputy Alan Kelly asked the Minister for Finance the number of additional WTE staff by grade that would be required if the Revenue Commissioners PAYE hotline was operated until 4.30pm between Mondays and Fridays. [45413/23]

Tax Code

Cian O'Callaghan

106. Deputy Cian O'Callaghan asked the Minister for Finance if he will engage with GPs who will be negatively affected by the recent guidelines issued by the Revenue Commissioners in relation to tax treatment; the steps he will take to support small GP practices and partnerships who are at risk of closing due to these guidelines; if he will work with the Department of Health to resolve this; and if he will make a statement on the matter. [45437/23]

Tax Code

Jackie Cahill

107. Deputy Jackie Cahill asked the Minister for Finance the reason the Revenue Commissioners plan to prohibit GMS income being mandated to partnerships or employers, and instead each GMS list holder will have to declare such income in their annual income individually as GPs; the rationale behind this decision; and if he will make a statement on the matter. [45441/23]

Insurance Coverage

Martin Browne

108. Deputy Martin Browne asked the Minister for Finance if any progress has been made to make insurance for thatched properties more affordable; if he will outline the meetings that have taken place between his Department and the insurance sector on the matter; if there are any further actions his Department considers may be open to it to address the high cost of insurance apart from promoting fire prevention initiatives among thatched property owners; and if he will make a statement on the matter. [45566/23]

Climate Action Plan

Jennifer Whitmore

109. Deputy Jennifer Whitmore asked the Minister for Finance the amount of funding set aside, from windfall taxes, for the Climate Action Fund for 2024-2026, as referenced in the Summer Economic Statement 2023, including the amount ringfenced for nature restoration; and if he will make a statement on the matter. [45633/23]

Climate Action Plan

Jennifer Whitmore

110. Deputy Jennifer Whitmore asked the Minister for Finance for a timeline for the drafting and introduction of the legislation establishing the Climate and Nature Fund, as detailed in the Budget 2024; and if he will make a statement on the matter. [45637/23]

Tax Code

Emer Higgins

111. Deputy Emer Higgins asked the Minister for Finance whether an employer can provide part of an employee's annual bonus as a voucher under the small benefit exemption; and if he will make a statement on the matter. [45647/23]