Ceisteanna Parlaiminte

Commissions of Investigation

Catherine Murphy

186. Deputy Catherine Murphy asked the Minister for Finance if his attention has been drawn to aspects of the Commission of Investigation into companies (details supplied) in the context that it is concern expressed regarding the definition of capital loss as used by the Special Liquidator; his views on whether the definition is inconsistent with the concept of prudence, a requirement of European Union company law and that it gives the Special Liquidator an opportunity to withhold from the Commission certain preferential loans to connected parties that are loss making for the taxpayer; and if he has received a copy of a letter dated 23 October 2015 that the Special Liquidator wrote to the Commission on this matter. [45215/22]

State Savings Schemes

Noel Grealish

187. Deputy Noel Grealish asked the Minister for Finance if he will outline the agreement or legislation underpinning the arrangement that An Post is the sole distributor of State savings on behalf of the National Treasury Management Agency; if there are any plans to extend the arrangements to other regulated financial entities; and if he will make a statement on the matter. [45225/22]

Budget 2023

Niamh Smyth

188. Deputy Niamh Smyth asked the Minister for Finance if he is considering a 0% VAT rate for the newspaper industry ahead of Budget 2023 (details supplied); and if he will make a statement on the matter. [45245/22]

Tax Data

Richard O'Donoghue

189. Deputy Richard O'Donoghue asked the Minister for Finance the amount of excise tax collected in each quarter of 2020 and 2021 and for the first half of 2022, in tabular form. [45298/22]

Irish Bank Resolution Corporation

Catherine Murphy

190. Deputy Catherine Murphy asked the Minister for Finance the amount expended by a corporation (details supplied) on the use of private investigator companies historically; if he will provide a schedule of the PI companies that were engaged; the fees paid to each of them; and if they produced a report for him and or the management of the corporation. [45302/22]

Tax Data

Bríd Smith

191. Deputy Bríd Smith asked the Minister for Finance the estimated revenue from an annual levy on the profits in the residential building sector, similar to the proposed levy in the UK in light of the Grenfell disaster, at rates of 5%, 10% and 15% respectively in tabular form; and if he will make a statement on the matter. [45305/22]

Departmental Staff

Denis Naughten

192. Deputy Denis Naughten asked the Minister for Finance the number of persons within his Department who received the special leave with pay for Covid-19 up to 1 July 2022; the number of workers who have availed of this payment for an extended period of 12 weeks or more; the number of persons who availed of the special leave with pay for COVID-19 since 1 July 2022; the number of such persons who have been in receipt of this payment in excess of 14 days; and if he will make a statement on the matter. [45317/22]

Budget 2023

Colm Burke

193. Deputy Colm Burke asked the Minister for Finance if consideration will be given to retaining the 9% VAT rate for the hospitality and tourism sector beyond 28 February 2023; and if he will make a statement on the matter. [45336/22]

Tax Code

Marian Harkin

194. Deputy Marian Harkin asked the Minister for Finance if the Revenue Commissioners have paused the use of the seize and release procedure and section 144 (2) of the Finance Act 2001 as amended to demand and / or offer on-the-spot roadside cash payment of compromise penalties in exchange for the restoration of vehicles seized for alleged VRT offences; if so, the reason; and if he will make a statement on the matter. [45348/22]

Real Estate Investment Trusts

Pearse Doherty

159. Deputy Pearse Doherty asked the Minister for Finance his analysis of the causes of the reduction in tax paid by Irish Real Estate Funds; and his views on whether amending the corporation tax applied to the profits made by IREFs could remedy these developments. [44358/22]

Tax Data

Darren O'Rourke

160. Deputy Darren O'Rourke asked the Minister for Finance the tax and other revenue that are paid to the State from the operations of the Corrib gas field in each of the years 2017 to 2021 and to date in 2022; and if he will make a statement on the matter. [44367/22]

Budget 2023

Mary Butler

161. Deputy Mary Butler asked the Minister for Finance if he will consider issues facing Irish charities, community and voluntary groups and social enterprises raised in correspondence in budgetary context (details supplied); and if he will make a statement on the matter. [44395/22]

Tax Collection

Seán Canney

162. Deputy Seán Canney asked the Minister for Finance if he will consider changing the rules surrounding the repayment of income tax to ensure that persons who have overpaid tax for years can receive their tax back for more than the statutory limitation period of four years and ensure that a level playing field exists for members of the public given that the Revenue Commissioners can pursue underpaid tax going back for years and impose stiff penalties on top of the amounts accrued; and if he will make a statement on the matter. [44488/22]

Tax Code

Richard Boyd Barrett

163. Deputy Richard Boyd Barrett asked the Minister for Finance the rationale for the taxation of social welfare maternity benefit; and if he will make a statement on the matter. [44529/22]

Departmental Staff

Catherine Murphy

164. Deputy Catherine Murphy asked the Minister for Finance the number of persons employed in his Department that have a formal agreement to work from home one day per week, two days per week and five days per week; his Department’s policy in respect of facilitating requests by persons to work from home; and the number of persons that have made requests to work from home in 2021 and to date in 2022, that have been declined. [44579/22]

Tax Yield

Darren O'Rourke

165. Deputy Darren O'Rourke asked the Minister for Finance the estimated full-year yield that would be generated by establishing three new income tax bands of 49% on earnings between €125,000 and €185,000, 57% on earnings between €185,001 and €242,500 and 66% on earnings over €242,501. [44605/22]

Revenue Commissioners

Darren O'Rourke

166. Deputy Darren O'Rourke asked the Minister for Finance the estimated full-year cost in 2023 if the number of dog teams within the Revenue Commissioners increased to 42. [44606/22]

Tax Reliefs

Ged Nash

167. Deputy Ged Nash asked the Minister for Finance the cost to the Exchequer of increasing the remote working from home relief from €3.20 per day to €5 per day; and if he will make a statement on the matter. [44705/22]

Tax Reliefs

Paul Murphy

168. Deputy Paul Murphy asked the Minister for Finance if his attention has been drawn to the fact that under the tax rules landlords are only allowed to deduct the mortgage interest as an expense if they are registered with the Residential Tenancies Board (details supplied); if any of the Dáil Deputies who were not registered with the Board deducted the mortgage interest; if so, if the Revenue Commissioners are examining the matter. [44757/22]

Departmental Policies

Michael Healy-Rae

169. Deputy Michael Healy-Rae asked the Minister for Finance if he will address a matter (details supplied); and if he will make a statement on the matter. [44776/22]