Ceisteanna Parlaiminte

Tax Exemptions

Thomas Pringle

209. Deputy Thomas Pringle asked the Minister for Finance whether he would consider implementing plans to remove VAT on factor 50 sun cream in order to encourage people to use it, in the context of the growth in skin cancer in the country and the important preventative role it can play; and if he will make a statement on the matter. [22441/24]

Tax Exemptions

Catherine Connolly

210. Deputy Catherine Connolly asked the Minister for Finance his plans to remove sun cream factor 50 from VAT, in order to encourage people to use it in the context of the growth in skin cancer in the country and the important preventative role sun cream can play; and if he will make a statement on the matter. [22445/24]

Tax Exemptions

Niall Collins

211. Deputy Niall Collins asked the Minister for Finance if he will consider a reduction in VAT on safety clothing (details supplied); and if he will make a statement on the matter. [22481/24]

Tax Credits

Pearse Doherty

212. Deputy Pearse Doherty asked the Minister for Finance the number of applications for the mortgage interest tax credit that were rejected on the grounds that an applicant does not have a sufficient income tax liability. [22485/24]

Tax Credits

Pearse Doherty

213. Deputy Pearse Doherty asked the Minister for Finance the number of applications for the mortgage interest tax credit that were rejected on the grounds that an applicant does not have a sufficient income tax liability despite their mortgage interest costs being higher in 2023 compared with 2022. [22486/24]

Tax Credits

Pearse Doherty

214. Deputy Pearse Doherty asked the Minister for Finance the number of applications for the mortgage interest tax credit that were unable to receive the full 20% relief under the credit on the grounds that an applicant does not have a sufficient income tax liability despite their mortgage interest costs being higher in 2023 compared with 2022. [22487/24]

Tax Credits

Pearse Doherty

215. Deputy Pearse Doherty asked the Minister for Finance the number of successful claims to date under the mortgage interest tax credit relief. [22488/24]

Tax Credits

Pearse Doherty

216. Deputy Pearse Doherty asked the Minister for Finance the value of money disbursed to date under the mortgage interest tax credit. [22489/24]

Tax Exemptions

Niall Collins

217. Deputy Niall Collins asked the Minister for Finance if stamp duty exemptions can be granted to those who start farming at 35 years of age, if working full time; if conditions (details supplied) will suffice for an exemption and other reliefs; and if he will make a statement on the matter. [22663/24]

EU Directives

Catherine Connolly

218. Deputy Catherine Connolly asked the Minister for Finance the details of his engagement at EU level with regard to revising the EU energy tax directive to require the aviation industry to pay excise duty and carbon tax on jet fuel; and if he will make a statement on the matter. [22674/24]

Primary Medical Certificates

Pauline Tully

219. Deputy Pauline Tully asked the Minister for Finance the number of persons who appealed to the Disabled Drivers Medical Board of Appeal since it was re-established and were successful in overturning the rejection of their initial application; and if he will make a statement on the matter. [22722/24]

Tax Data

Louise O'Reilly

220. Deputy Louise O'Reilly asked the Minister for Finance further to Parliamentary Question No. 237 of 14 April 2024, how many companies had failed to engage with the Revenue Commissioners as of 15 May 2024 under the debt warehousing scheme; the total tax debt owed by this cohort; the breakdown of this information, by division and by NACE economic sector, in tabular form; and if he will make a statement on the matter. [22723/24]

Tax Yield

Rose Conway-Walsh

221. Deputy Rose Conway-Walsh asked the Minister for Finance the total tax revenue as a share of GNI* since 2016; total projected tax revenue as a share of GNI* out to 2027, in tabular form; and if he will make a statement on the matter. [22734/24]

Fiscal Data

Rose Conway-Walsh

222. Deputy Rose Conway-Walsh asked the Minister for Finance the total net debt and general Government debt each year since 2006, in tabular form; and if he will make a statement on the matter. [22735/24]

Financial Services

Carol Nolan

223. Deputy Carol Nolan asked the Minister for Finance if he will outline the legal requirements financial institutions have to follow in terms of direct debit payments; and if he will make a statement on the matter. [22738/24]

National Minimum Wage

Pearse Doherty

224. Deputy Pearse Doherty asked the Minister for Finance if his Department has estimated the increased revenue through income tax, USC and PRSI receipts as a result of planned increases in the minimum wage towards a living wage; if so, to provide estimates; and if he will make a statement on the matter. [22744/24]

Tax Data

Bernard Durkan

225. Deputy Bernard J. Durkan asked the Minister for Finance to indicate the breakdown of phased payment arrangements entered into by the Revenue Commissioners as part of its debt warehousing scheme, by number of years for each industry, in tabular form; and if he will make a statement on the matter. [22807/24]

Public Expenditure Policy

Rose Conway-Walsh

226. Deputy Rose Conway-Walsh asked the Minister for Finance to outline the criteria that must be met in order allow expenditure from the proposed infrastructure, climate and nature fund; and if he will make a statement on the matter. [19843/24]

Tax Reliefs

Michael Ring

227. Deputy Michael Ring asked the Minister for Finance the reason the help-to-buy scheme does not apply to first-time purchasers when buying a second-hand property; if this can be reviewed; if he will consider reviewing the scheme to include second-hand properties; and if he will make a statement on the matter. [22830/24]

Tax Reliefs

Mairéad Farrell

228. Deputy Mairéad Farrell asked the Minister for Finance if he is aware of the situation in relation to the difference in tax treatment of travel and subsistence payments for those working in further education and training (FET) and those working in the secondary education sector (details supplied); the reason for the difference in tax treatment with respect to these payments; and if he will make a statement on the matter. [22845/24]

Primary Medical Certificates

Fergus O'Dowd

229. Deputy Fergus O'Dowd asked the Minister for Finance when he expects the Disabled Drivers Medical Board appeals board to clear the backlog of appellants; the average waiting time for current appellants; and if he will make a statement on the matter. [22863/24]

Tax Data

Duncan Smith

230. Deputy Duncan Smith asked the Minister for Finance to provide an estimate of the Exchequer contribution made by the pharmaceutical industry in Ireland, including corporation, payroll taxes and other relevant Exchequer contribution; and if he will make a statement on the matter. [22933/24]

Economic Growth

Bernard Durkan

231. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he remains satisfied that economic progress continues in line with expectations and best practice; and if he will make a statement on the matter. [22981/24]

Tax Code

Bernard Durkan

232. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he continues to be reassured that taxation changes in respect of corporation profits tax are not structured in a way to undermine this economy; and if he will make a statement on the matter. [22982/24]

Foreign Direct Investment

Bernard Durkan

233. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he remains convinced that Ireland continues to be an attractive foreign direct investment location; and if he will make a statement on the matter. [22983/24]

Tax Code

Bernard Durkan

234. Deputy Bernard J. Durkan asked the Minister for Finance the degree to which he remains satisfied that EU competition rules are not set to invade the competency of national governments to retain control of tax policy; and if he will make a statement on the matter. [22984/24]

Tax Reliefs

Bernard Durkan

235. Deputy Bernard J. Durkan asked the Minister for Finance the extent of the different types of tax reliefs available to both PAYE employees and self-employed persons; and if he will make a statement on the matter. [22985/24]

Financial Services

Bernard Durkan

236. Deputy Bernard J. Durkan asked the Minister for Finance if investment funds operating or intending to operate here will be brought under the aegis of the Central Bank; and if he will make a statement on the matter. [22986/24]

Economic Data

Bernard Durkan

237. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he remains satisfied that this economy continues to perform well when considered in the overall European context; and if he will make a statement on the matter. [22987/24]

Inflation Rate

Bernard Durkan

238. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he remains confident that budgetary measures taken here are adequately focused in order to discourage inflation, self-generated or imported; and if he will make a statement on the matter. [22988/24]

Tax Code

Bernard Durkan

239. Deputy Bernard J. Durkan asked the Minister for Finance if he remains satisfied that the taxation system in Ireland is sufficiently broadly based to avoid dependency on any one sector to such an extent that it might become a threat to the economy; and if he will make a statement on the matter. [22989/24]

Enterprise Policy

Bernard Durkan

240. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which working capital continues to be made available to the farming and business sectors, with particular reference to smaller enterprises; and if he will make a statement on the matter. [22990/24]

Gambling Sector

Marc Ó Cathasaigh

148. Deputy Marc Ó Cathasaigh asked the Minister for Finance what sanctions are used for businesses operating a gaming business without a gaming licence (as per Revenue's register of gaming licences); and if he will make a statement on the matter. [22250/24]

Gambling Sector

Marc Ó Cathasaigh

149. Deputy Marc Ó Cathasaigh asked the Minister for Finance how many prosecutions have taken place of gaming establishments operating without a licence (as per the revenue.ie register of gaming licences) since 2019, per year and per county, in tabular form; and if he will make a statement on the matter. [22252/24]

Gambling Sector

Marc Ó Cathasaigh

150. Deputy Marc Ó Cathasaigh asked the Minister for Finance if he is aware there are casinos operating in Waterford without gaming licences in 2024 (as per Revenue's register of gaming licences); and if he will make a statement on the matter. [22253/24]

Gambling Sector

Marc Ó Cathasaigh

151. Deputy Marc Ó Cathasaigh asked the Minister for Finance the details of sanctions taken against casinos or gaming premises operating without an annual or three-month gaming licence (as per the revenue.ie register of gaming licences) since 2019, per county, in tabular form; and if he will make a statement on the matter. [22247/24]

Gambling Sector

Marc Ó Cathasaigh

152. Deputy Marc Ó Cathasaigh asked the Minister for Finance how many gaming and casino businesses are currently operating without a licence in Ireland (as per the revenue.ie register of gaming licences); and if he will make a statement on the matter. [22248/24]

Gambling Sector

Marc Ó Cathasaigh

153. Deputy Marc Ó Cathasaigh asked the Minister for Finance how long gaming and casino businesses are allowed to operate without a licence in Ireland (as per the revenue.ie register of gaming licences) before prosecution; and if he will make a statement on the matter. [22249/24]

Gambling Sector

Marc Ó Cathasaigh

154. Deputy Marc Ó Cathasaigh asked the Minister for Finance the exemptions that are in place for businesses that wish to operate a gaming premises without a gaming licence (as per the revenue.ie register of gaming licences); how any such exemptions are assessed and monitored; and if he will make a statement on the matter. [22251/24]

Gambling Sector

Marc Ó Cathasaigh

155. Deputy Marc Ó Cathasaigh asked the Minister for Finance how many gaming machines are currently licensed for Waterford in 2024; and if he will make a statement on the matter. [22255/24]

Gambling Sector

Marc Ó Cathasaigh

156. Deputy Marc Ó Cathasaigh asked the Minister for Finance how many gaming machines were licensed in Waterford since 2019, per year, in tabular form; and if he will make a statement on the matter. [22256/24]

Gambling Sector

Marc Ó Cathasaigh

157. Deputy Marc Ó Cathasaigh asked the Minister for Finance the amount of revenue generated through gaming machines licence fees in Waterford gaming premises and casinos since 2019, per year, in tabular form; and if he will make a statement on the matter. [22257/24]

Universal Social Charge

Pearse Doherty

158. Deputy Pearse Doherty asked the Minister for Finance the estimated first- and full-year costs of reducing the first rate of USC from 0.5% to 0%, reducing the second rate of USC from 2% to 0% and increasing the threshold to the third rate of USC from €25,760 to €30,000. [22275/24]

Universal Social Charge

Pearse Doherty

159. Deputy Pearse Doherty asked the Minister for Finance the estimated first- and full-year costs of reducing the first rate of USC from 0.5% to 0%, reducing the second rate of USC from 2% to 1% percent and increasing the threshold to the third rate of USC from €25,760 to €27,880; and if he will make a statement on the matter. [22276/24]

Tax Exemptions

Willie O'Dea

160. Deputy Willie O'Dea asked the Minister for Finance if he will give consideration to increasing the annual exemption limits for tax purposes for people over the age of 65 years from €18,000 for a single person and €36,000 for a married couple, in view of the fact these exemptions have now been in place for a number of years; and if he will make a statement on the matter. [22295/24]

Insurance Industry

Pearse Doherty

161. Deputy Pearse Doherty asked the Minister for Finance to outline any consent to settle provisions within insurance law, whereby insurers are required to seek an insured’s approval before settling a third-party claim, in the context of reports that insurers are settling claims for amounts and reasons that are disputed by the insured; and if he will make a statement on the matter. [22299/24]

Insurance Industry

Niamh Smyth

23. Deputy Niamh Smyth asked the Minister for Finance the steps his Department is taking to assist with the increasing price of insurance premiums, despite the fact claims are going down. [22025/24]

Financial Services

Louise O'Reilly

232. Deputy Louise O'Reilly asked the Minister for Finance his views on individual savings account schemes; and if he will make a statement on the matter. [21224/24]

Insurance Coverage

Jennifer Murnane O'Connor

233. Deputy Jennifer Murnane O'Connor asked the Minister for Finance if there are plans for a State-backed thatched cottages insurance provision; and if he will make a statement on the matter. [21345/24]

Tax Code

Darren O'Rourke

234. Deputy Darren O'Rourke asked the Minister for Finance if there are plans to change the way VAT is applied to licenced taxi vehicles that are rented; and if he will make a statement on the matter. [21349/24]