Ceisteanna Parlaiminte

Departmental Bodies

Patricia Ryan

247. Deputy Patricia Ryan asked the Minister for Finance the current status of the Disabled Drivers' Medical Board of Appeal; if a new Board has been appointed; when outstanding appeals will be heard; and if he will make a statement on the matter. [54191/22]

Ukraine War

Catherine Murphy

248. Deputy Catherine Murphy asked the Minister for Finance if his Department and all bodies under his Department’s aegis have reviewed their estates' portfolio in the context of identifying unoccupied buildings that may be suitable for use in the context of meeting the accommodation needs of persons arriving in Ireland from Ukraine. [54216/22]

Ukraine War

Catherine Murphy

249. Deputy Catherine Murphy asked the Minister for Finance the number and type of unused and or unoccupied buildings in his Department’s estates’ portfolio and all bodies under his Department’s aegis. [54234/22]

National Asset Management Agency

David Cullinane

250. Deputy David Cullinane asked the Minister for Finance his views on a matter raised in correspondence (details supplied) regarding apartments held by NAMA in need of remediation; if he will seek an explanation from NAMA; and if he will make a statement on the matter. [54258/22]

Departmental Reviews

Emer Higgins

251. Deputy Emer Higgins asked the Minister for Finance if he will provide an update on his Department's retail banking review; the outstanding work to be completed in respect of this; the timeline for when it will be completed and published; and if he will make a statement on the matter. [54277/22]

Energy Prices

Brendan Griffin

252. Deputy Brendan Griffin asked the Minister for Finance when the temporary business energy support scheme will open for applications; and if he will make a statement on the matter. [54299/22]

Energy Prices

Paul Murphy

253. Deputy Paul Murphy asked the Minister for Finance the estimated number of data centres that will benefit from the temporary business energy support scheme; and if they will be included in the reported potential extension of the scheme past February 2023 (details supplied); and if he will make a statement on the matter. [54093/22]

Insurance Coverage

Brendan Griffin

254. Deputy Brendan Griffin asked the Minister for Finance if his attention has been drawn to the insurance difficulties facing activity and adventure providers; the measures that his Department is taking to address these challenges; if there is an overall trend, upward or downward, for premiums in this sector; and if he will make a statement on the matter. [54319/22]

Tax Data

Ivana Bacik

255. Deputy Ivana Bacik asked the Minister for Finance the number of persons, expressed as a percentage of the total workforce, who were in the highest income tax bracket in Ireland in each of the years 2012 to 2021 and to date in 2022; and if he will make a statement on the matter. [54337/22]

Electric Vehicles

Ged Nash

256. Deputy Ged Nash asked the Minister for Finance the incentives, if any, that will be provided to companies and workers who require company vehicles, to move to EVs, especially in view of the impact of changes to the BIK regime on such workers; and if he will make a statement on the matter. [54338/22]

Crime Prevention

Mattie McGrath

257. Deputy Mattie McGrath asked the Minister for Finance the number of drug seizures which were seized on entry into Ireland in 2022; the location of such seizures; if he is concerned regarding the level of drugs entering the country; the efforts that are being taken to clamp down on drugs entering the country; and if he will make a statement on the matter. [54366/22]

Tax Reliefs

Michael Lowry

258. Deputy Michael Lowry asked the Minister for Finance the steps that are being taken to appease the concerns raised by an organisation (details supplied) regarding the uplift to section 481 for the film, television, and animation tax credit, which provides an additional financial incentive to productions based outside counties Dublin, Wicklow, and Cork, and has helped to preserve the better regional spread achieved by those in the media production industry since its introduction; the measures that can be introduced by his Department to alleviate the concerns raised by the organisation should the uplift to the Section 481 not be extended beyond its 2023 expiry date; and if he will make a statement on the matter. [54455/22]

Legislative Measures

Robert Troy

259. Deputy Robert Troy asked the Minister for Finance the date in 2014 that section 126 (2b) of the Tax Consolidation Act 1977 was amended; if there was a regulatory impact assessment carried out in advance of the amendment; and the rationale for the amendment. [54456/22]

Tax Clearance Certificates

Ged Nash

260. Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to the fact that the Revenue Commissioners are currently writing to carers, widow’s pensioners, people on invalidity pensions and other DSP recipients, with no other income sources requesting them to complete income tax return before 31 October 2022 and 16 November 2022 for previous years 2019, 2020 and 2021 due to PAYE underpayments (details supplied) and if he will make a statement on the matter. [54488/22]

Tax Code

Michael Collins

261. Deputy Michael Collins asked the Minister for Finance if it is envisaged that farmers who own their own land on the edge of a town, within the town boundary, will be liable for the proposed 3% land tax (details supplied); and if he will make a statement on the matter. [54492/22]

Tax Code

David Stanton

262. Deputy David Stanton asked the Minister for Finance further to Parliamentary Question Nos. 239 and 240 of 25 October 2022, the number of first stage appeals and second-stage appeals that were upheld, failed and refused in respect of VRT calculations in each of the years 2020 and 2021 and to date in 2022, in tabular form. [54504/22]

Departmental Data

Pa Daly

263. Deputy Pa Daly asked the Minister for Finance the monthly number of automatic licence renewals to date in 2022, in tabular form. [54507/22]

Departmental Data

Pa Daly

264. Deputy Pa Daly asked the Minister for Finance the monthly number of automatic off-licence renewals to date in 2022, in tabular form; and if he will make a statement on the matter. [54508/22]

Tax Collection

Rose Conway-Walsh

265. Deputy Rose Conway-Walsh asked the Minister for Finance the total revenue collected from non-tax residents on eligible earnings such as rental income in Ireland in each of the years 2011 to 2021 and to date in 2022, in tabular form; and if he will make a statement on the matter. [54511/22]

Energy Prices

Rose Conway-Walsh

266. Deputy Rose Conway-Walsh asked the Minister for Finance further to Parliamentary Question No. 241 of 25 October 2022, if multinational corporations, including those with global revenue above €750 million, will be eligible for the maximum €10,000 energy grant; if multiple subsidiaries of the same company can each make applications for the energy grant up to the maximum of €10,000; and if he will make a statement on the matter. [54512/22]

Tax Reliefs

Emer Higgins

267. Deputy Emer Higgins asked the Minister for Finance if a 50% discount on VRT for new cars for taxi-driving would increase the number of taxis. [54565/22]

Tax Reliefs

Emer Higgins

268. Deputy Emer Higgins asked the Minister for Finance if he will outline the regulations concerning VRT for taxi vehicles; and the way in which these rules integrate with EU laws. [54566/22]

Departmental Data

Richard Bruton

269. Deputy Richard Bruton asked the Minister for Finance if there is a record kept of properties which have come into the possession of mortgage holding institutions, which have not been sold or rented, or of properties which are held by an official assignee in a bankruptcy case, which have not been sold or rented; and if such properties have been made the target of any public policy initiative to bring them back into use. [54621/22]

House Prices

Neale Richmond

270. Deputy Neale Richmond asked the Minister for Finance his views that non-EU property investors are having an adverse impact on Ireland's property market; his plans to address same; and if he will make a statement on the matter. [54628/22]

Tax Code

Marian Harkin

271. Deputy Marian Harkin asked the Minister for Finance if he will consider increasing the VAT turnover threshold from the current €37,500 to at least €50,000, given the increase in the cost of services and the increased cost of living; and if he will make a statement on the matter. [54640/22]

Departmental Schemes

Claire Kerrane

272. Deputy Claire Kerrane asked the Minister for Finance if he has plans to make changes to broaden access to support under the disabled driver's scheme, and in particular accessing a primary medical certificate, given the lack of any other mobility supports to individuals; if he will consider looking at the Disabled Drivers and; Disabled Passengers (Tax Concessions) Regulations 1994; and if he will make a statement on the matter. [54673/22]

Departmental Schemes

Claire Kerrane

273. Deputy Claire Kerrane asked the Minister for Finance if his attention has been drawn to concerns raised by the Ombudsman's report entitled 'Grounded: Unequal access for people with disabilities to personal transport schemes - a commentary by the Ombudsman'; his views on whether the medical criteria in order to obtain a primary medical certificate are excessively restrictive; if he plans to act in relation to this; and if he will make a statement on the matter. [54674/22]

Interest Rates

Paul Kehoe

274. Deputy Paul Kehoe asked the Minister for Finance if he is considering any measures to specifically mitigate the impact of recent and future ECB rate increases on homeowners with variable or tracker mortgages who will be facing increasing mortgage repayments in the midst of a cost-of-living crisis; and if he will make a statement on the matter. [54708/22]

Tax Code

Duncan Smith

275. Deputy Duncan Smith asked the Minister for Finance if there are any plans by Government to incorporate protection for cohabiting couples under inheritance laws; if he is aware of any similar schemes in other EU countries; and if he will make a statement on the matter. [54709/22]

Energy Prices

Fergus O'Dowd

276. Deputy Fergus O'Dowd asked the Minister for Finance his views on concerns raised from a local business (details supplied) in respect of concerns on the 40% cap on the proposed TBESS; and if he will make a statement on the matter. [54763/22]

Pension Levy

Duncan Smith

277. Deputy Duncan Smith asked the Minister for Finance if a company is liable for the pensions levy when paying a pension out of its own company funds. [54815/22]

Departmental Reports

Mairéad Farrell

278. Deputy Mairéad Farrell asked the Minister for Finance further to Parliamentary Question No. 169 of 6 October 2022, if he will provide an update on the retrieval of said document; and if he will make a statement on the matter. [54828/22]

Banking Sector

Róisín Shortall

279. Deputy Róisín Shortall asked the Minister for Finance his views on the need to keep bank charges at an affordable level for customers, given the financial pressures facing the public; and if he will make a statement on the matter. [54858/22]

Energy Prices

Kathleen Funchion

280. Deputy Kathleen Funchion asked the Minister for Finance if his attention has been drawn to concerns raised by butchery businesses that rely heavily on refrigeration to operate their companies, in order to comply with the highest standards of food safety and hygiene, food production, processing, manufacturing and packaging, which all require a large amount of electricity; the steps that his Department has taken to ensure that more butchery businesses are not forced to close due to already high energy costs; and if he will make a statement on the matter. [54896/22]

Tax Code

Michael Ring

281. Deputy Michael Ring asked the Minister for Finance if he will reconsider the BIK rate change coming into effect in January 2023, in view of the impact that it will have on employees who have no choice but to use a company car, particularly in view of the current cost-of-living crisis; and if he will make a statement on the matter. [54934/22]

Tax Code

Gino Kenny

282. Deputy Gino Kenny asked the Minister for Finance if he will review tax increases for BIK tax on company cars (details supplied). [54986/22]

Financial Services

Jennifer Whitmore

283. Deputy Jennifer Whitmore asked the Minister for Finance if he will review the case of (details supplied); and if he will make a statement on the matter. [54988/22]

Departmental Bodies

Richard O'Donoghue

284. Deputy Richard O'Donoghue asked the Minister for Finance if the disabled drivers’ medical board of appeal has been reinstated at the National Rehabilitation University Hospital, Dún Laoghaire, County Dublin; and if he will make a statement on the matter. [55018/22]

Tax Code

Réada Cronin

285. Deputy Réada Cronin asked the Minister for Finance if homeowners subject to payment of both service charges to an owner's management company and liability for payment of LPT to a local authority could be allowed by his Department to off-set service charges against LPT until their estate is taken-in-charge by the local authority (details supplied); and if he will make a statement on the matter. [55026/22]

Tax Code

Mark Ward

286. Deputy Mark Ward asked the Minister for Finance if he will provide an update on the increases to benefit-in-kind charges for company cars; the rationale for the increases; and if he will make a statement on the matter. [55029/22]

Budget 2023

Patrick Costello

287. Deputy Patrick Costello asked the Minister for Finance if his Department will undertake an impact analysis indexed to prices, to illustrate the impact of measures on households in real terms, rather than nominal terms, thereby addressing the inaccurate analysis that lone parents will be better-off following Budget 2023. [55041/22]

Primary Medical Certificates

Robert Troy

288. Deputy Robert Troy asked the Minister for Finance when the medical criteria for the primary medical certificate is expected to be updated. [55137/22]

Fuel Prices

Éamon Ó Cuív

289. Deputy Éamon Ó Cuív asked the Minister for Finance if the rates paid under the fuel grant for disabled drivers will be reviewed in light of the increasing costs of fuel; and if he will make a statement on the matter. [55297/22]

Revenue Commissioners

Paul Donnelly

290. Deputy Paul Donnelly asked the Minister for Finance the number of full-time staff by rank in the large cases-high wealth individuals’ division within Revenue Commissioners as of 1 November 2022; the number of vacancies by rank; and when these vacancies will be filled in tabular form. [55340/22]

Housing Schemes

Pádraig Mac Lochlainn

291. Deputy Pádraig Mac Lochlainn asked the Minister for Finance his plans to apply the 'fresh start’ principle to the help-to-buy scheme, similar to the local authority home loan scheme; and if he will make a statement on the matter. [55342/22]

Banking Sector

Holly Cairns

292. Deputy Holly Cairns asked the Minister for Finance the steps that he is taking to support community banking. [55432/22]

Tax Code

Neale Richmond

293. Deputy Neale Richmond asked the Minister for Finance his views on whether the benefit-in-kind for electric vehicles category A should be for cars with zero emissions, category B should be 1-59g/km and so on, in order to encourage more electric vehicles on the road; and if he will make a statement on the matter. [55445/22]

Tax Code

Duncan Smith

294. Deputy Duncan Smith asked the Minister for Finance if his Department has carried-out an impact assessment of the financial implications of introducing BIK for electric vehicles; and if he will make a statement on the matter. [55456/22]

Tax Code

Duncan Smith

295. Deputy Duncan Smith asked the Minister for Finance if his Department has carried-out an impact assessment of the financial implications of increasing interest rates on BIK, in view of the current inflation and fuel crises; and if he will make a statement on the matter. [55457/22]

Post Office Network

Bríd Smith

296. Deputy Bríd Smith asked the Minister for Finance if his Department is reconsidering allowing post offices to become community banks, permitting them to provide all financial services and facilities that banks currently do but with increased advantages and value for communities and ensuring the survival of these important service providers into the future; and if he will make a statement on the matter. [55463/22]

Departmental Staff

Catherine Murphy

297. Deputy Catherine Murphy asked the Minister for Finance the number of officials in his Department who have undertaken the Harvard Business School advanced management programme in the past ten years to date; the grade of each official; and the cost for each attendee in tabular form. [55481/22]

Vehicle Registration Tax

Matt Shanahan

298. Deputy Matt Shanahan asked the Minister for Finance his views on a matter (details supplied); and if he will make a statement on the matter. [55596/22]

Student Accommodation

Michael McNamara

299. Deputy Michael McNamara asked the Minister for Finance the reason that students who are staying in "digs" type accommodation as opposed to students who are staying in Residential Tenancies Board-registered accommodation are not entitled to the recently announced tax credit for student accommodation given that the parents of these students and some of the students are taxpayers; and if he will make a statement on the matter. [55635/22]

Budget 2023

Emer Higgins

172. Deputy Emer Higgins asked the Minister for Finance if he will reconsider the BIK changes introduced in Budget 2023 which will have a huge impact on workers during the cost-of-living crisis. [53902/22]

Energy Prices

Pádraig O'Sullivan

173. Deputy Pádraig O'Sullivan asked the Minister for Finance if he will make provision for small group water schemes (details supplied) in the temporary business energy support scheme; and if he will make a statement on the matter. [53912/22]

Departmental Bodies

Willie O'Dea

174. Deputy Willie O'Dea asked the Minister for Finance when he expects to appoint the new members of the Disabled Drivers Medical Board of Appeals to be appointed; and if he will make a statement on the matter. [53934/22]

Energy Prices

Paul Murphy

175. Deputy Paul Murphy asked the Minister for Finance if he will remove data centres from eligibility for the temporary business energy support scheme; and if he will make a statement on the matter. [53847/22]

Energy Prices

Louise O'Reilly

176. Deputy Louise O'Reilly asked the Minister for Finance if Approved Housing Bodies are eligible to apply for support under the temporary business energy support scheme. [54047/22]

Tax Credits

Seán Sherlock

177. Deputy Sean Sherlock asked the Minister for Finance the reason that a person (details supplied) in County Cork is not eligible to claim the incapacitated childcare credit given that they have two children in their care though fostering services who are both incapacitated. [54061/22]

Tax Exemptions

Réada Cronin

178. Deputy Réada Cronin asked the Minister for Finance if homeowners awaiting the 'taking-in-charge' of estates, the process of which is taking an inordinately long period of time, can be exempt from paying local property tax until it is completed; and if he will make a statement on the matter. [54065/22]

Primary Medical Certificates

Robert Troy

179. Deputy Robert Troy asked the Minister for Finance if he will outline in full the qualifying criteria for a primary medical certificate. [54082/22]

Bus Services

Robert Troy

68. Deputy Robert Troy asked the Minister for Finance if he will clarify whether a recipient of the State pension can qualify for the €500 renters' allowance which was announced in Budget 2023. [53642/22]

Fuel Prices

Michael Lowry

69. Deputy Michael Lowry asked the Minister for Finance his views regarding the additional measures that he will implement to support persons and operations of the freight industry in response to the concerns raised by persons and operations in the freight industry about the increasing cost of fuel (details supplied); the measures that are being taken to alleviate the current fuel price crisis; and if he will make a statement on the matter. [53669/22]

Tax Reliefs

Cian O'Callaghan

70. Deputy Cian O'Callaghan asked the Minister for Finance the number of homeowners availing of the rent-a-room relief scheme each year since its introduction in 2001, in tabular form; and if he will make a statement on the matter. [53761/22]

Tax Code

Peter Burke

237. Deputy Peter Burke asked the Minister for Finance if he has reviewed the taxation system which may act as an obstacle to increasing (the development of solar energy aimed at farmers and persons with suitable land for leasing and renting in order to meet Ireland’s climate goals) activity in the sector; and if he will make a statement on the matter. [52903/22]

Tax Code

Ged Nash

238. Deputy Ged Nash asked the Minister for Finance if the review under quarter 3 of 2022 of the Housing for All plan on the fiscal treatment of landlords was undertaken; if the Government plans to give landlords a tax relief under the recommendations of the working group; and if he will make a statement on the matter. [53379/22]

Tax Code

David Stanton

239. Deputy David Stanton asked the Minister for Finance if he has considered VRT charges on imported vehicles, allowing appeals to be finalised before any VRT fee is paid; and if he will make a statement on the matter. [53499/22]

Tax Code

David Stanton

240. Deputy David Stanton asked the Minister for Finance the number of appeals that have been lodged in respect of VRT calculations on imported vehicles in 2021 and to date in 2022; and if he will make a statement on the matter. [53500/22]

Tax Code

Rose Conway-Walsh

241. Deputy Rose Conway-Walsh asked the Minister for Finance if multinational corporations including those with global revenue above €750 million will be eligible for the maximum €10,000 energy grant; if multiple subsidiaries of the same company can each make applications for the energy grant up to the maximum of €10,000; and if he will make a statement on the matter. [52696/22]

Tax Data

Rose Conway-Walsh

242. Deputy Rose Conway-Walsh asked the Minister for Finance the total revenue collected from non-tax resident landlords on their rental income in Ireland each year since 2011, in tabular form; and if he will make a statement on the matter. [52765/22]

Departmental Staff

Mary Lou McDonald

243. Deputy Mary Lou McDonald asked the Minister for Finance the number of persons working in his Department’s press office, communications team and social media team in tabular form. [52780/22]

Primary Medical Certificates

Aengus Ó Snodaigh

244. Deputy Aengus Ó Snodaigh asked the Minister for Finance the reason that there is no appeals mechanism for the refusal of an application for a primary medical certificate; when will he reinstate the disabled drivers' medical board of appeal at the National Rehabilitation Hospital, Dún Laoghaire; and his views on same. [52839/22]

Primary Medical Certificates

Aengus Ó Snodaigh

245. Deputy Aengus Ó Snodaigh asked the Minister for Finance if an applicant must meet criteria (details supplied) to be granted a primary medical certificate. [52840/22]

Primary Medical Certificates

Aengus Ó Snodaigh

246. Deputy Aengus Ó Snodaigh asked the Minister for Finance if a newly-granted holder of a primary medical certificate can qualify for tax relief under the disabled drivers' and disabled passengers' scheme in relation to adaptations carried out on a vehicle to make it accessible for their use in advance of them being granted the certificate; and if he will make a statement on the matter. [52842/22]

Tax Code

Peter Burke

247. Deputy Peter Burke asked the Minister for Finance if his Department has reviewed the tax treatment of the rental income received by landowners involved in solar energy in comparison to land leased for other types of farming such as dairy. [52904/22]

Tax Code

Peter Burke

248. Deputy Peter Burke asked the Minister for Finance if his Department will review the tax treatment of rental income received by landowners and farmers who rent land for the development of solar energy; if his Department has considered a more equitable system to tax this land use in comparison to land leased for other agricultural endeavours; and if he will make a statement on the matter. [52905/22]

Legal Tender

Róisín Shortall

249. Deputy Róisín Shortall asked the Minister for Finance the current position regarding coinage and bank notes as legal tender in the State; if shops, restaurants, pubs, cinemas and traders in general are legally allowed to refuse to accept cash payment and state they are card only; if there have been any recent legislative changes in this regard; and if he will make a statement on the matter. [53007/22]

Tax Code

Brendan Griffin

250. Deputy Brendan Griffin asked the Minister for Finance if he will provide clarification in relation to benefit-in-kind on company cars (details supplied); and if he will make a statement on the matter. [53028/22]

Tax Data

Patrick Costello

251. Deputy Patrick Costello asked the Minister for Finance the amount raised by each local authority since the introduction of the local property tax, by year, amount eligible to raise before local-adjustment factor and amount raised in tabular form. [53038/22]

Tax Data

Patrick Costello

252. Deputy Patrick Costello asked the Minister for Finance the amount of money raised by the local property tax each year since its introduction by local authority in tabular form. [53039/22]

Tax Code

Pádraig O'Sullivan

253. Deputy Pádraig O'Sullivan asked the Minister for Finance if the agriculture sector will be exempt from the concrete levy due to the nature of its business and the large quantities of concrete that are required for large buildings and farmyards; and if he will make a statement on the matter. [53045/22]

Tax Code

Matt Carthy

254. Deputy Matt Carthy asked the Minister for Finance if he has considered altering the 50% limit of agricultural land which may be leased for the purposes of generating solar energy while maintaining access to capital acquisitions tax relief; if he has considered doing so specifically with a view to increasing the limit, in line with the position of the Department of Agriculture, Food and the Marine regarding the single farm payment, or specifically with a view to seeing the calculation of land reflective of the resulting reduction in agricultural production, rather than the amount of land which is leased; and if he will make a statement on the matter. [53133/22]

Tax Code

Colm Burke

255. Deputy Colm Burke asked the Minister for Finance the way that farmers are to be included in the temporary business energy support scheme; when they can expect to benefit from the scheme; and if he will make a statement on the matter. [53149/22]

Financial Services

Catherine Murphy

256. Deputy Catherine Murphy asked the Minister for Finance if he has engaged with banks and or the Central Bank in respect of the timeframes that the banks have set for borrowers to draw down mortgages once approval has been sanctioned; if his attention has been drawn to the issue for borrowers facing interest rate increases on loans that cannot be drawn down due to building works on properties not being completed in time in order to satisfy a bank to release borrowings. [53154/22]

Official Engagements

Alan Kelly

257. Deputy Alan Kelly asked the Minister for Finance if he had a bilateral meeting with the US Federal Reserve Board Chairperson, Mr Jerome Powell during his recent visit to Washington DC. [53188/22]

Tax Code

Seán Canney

258. Deputy Seán Canney asked the Minister for Finance if he intends to increase the benefit-in-kind by 40% which will reduce the income for workers who need a company vehicle to carry out their duty; and if he will make a statement on the matter. [53189/22]

Tax Code

Holly Cairns

259. Deputy Holly Cairns asked the Minister for Finance his views on extending the tax credits for renters to include persons renting social housing and meet the financial threshold. [53272/22]

Tax Code

Paul Kehoe

260. Deputy Paul Kehoe asked the Minister for Finance if he is considering any changes to the level of inheritance tax; and if he will make a statement on the matter. [53454/22]

Tax Reliefs

Aengus Ó Snodaigh

261. Deputy Aengus Ó Snodaigh asked the Minister for Finance the process by which a percentage of the section 481 tax relief for film production can be obtained up front in advance of production; and the way that this is calculated by headings (details supplied) in tabular form. [53459/22]

Tax Reliefs

Aengus Ó Snodaigh

262. Deputy Aengus Ó Snodaigh asked the Minister for Finance the work that has been undertaken to ensure that section 481 tax relief complies with both the culture test and industry development test required under European Union state aid rules; and the engagement between his Department and the European Commission on this matter since 2012. [53460/22]

Tax Code

Cathal Crowe

263. Deputy Cathal Crowe asked the Minister for Finance if he will consider requesting the Revenue Commissioners to streamline and simplify the online filing of form 11s to include a method to automatically calculate the preliminary tax due to the person, along with an option to either accept this or enter a different amount if they wish (details supplied); and if he will make a statement on the matter. [53510/22]

Tax Reliefs

Eoin Ó Broin

264. Deputy Eoin Ó Broin asked the Minister for Finance the amount of tax revenue foregone through tax reliefs related to airplane leasing by income tax, corporation tax, capital gains tax, value added tax, gift and inheritance tax, stamp duty and other relevant tax relief in each of the years 2010 to 2019 and to date in 2022, in tabular form; and if he will make a statement on the matter. [53572/22]

Tax Reliefs

Eoin Ó Broin

265. Deputy Eoin Ó Broin asked the Minister for Finance if the analysis and reasoning behind the tax reliefs in the aviation leasing sector will be provided; and if he will make a statement on the matter. [53573/22]

Fuel Prices

Colm Burke

204. Deputy Colm Burke asked the Minister for Finance the action that is being taken by his Department to help keep down the cost of diesel and petrol which is used by the commercial sector, in view of the fact that the suppliers now appear to be operating on a far higher profit margin than any time over the past 20 years; and if he will make a statement on the matter. [52523/22]

Financial Services

Brendan Griffin

205. Deputy Brendan Griffin asked the Minister for Finance the reason that mortgage holders whose mortgages were sold by mainstream banks are now subjected to punitive interest rates by the mortgage purchaser without the option to switch providers; and if he will make a statement on the matter. [52482/22]

Covid-19 Pandemic Unemployment Payment

Seán Sherlock

206. Deputy Sean Sherlock asked the Minister for Finance the number of recipients of the pandemic unemployment payment who will be expected to pay back tax this year and in 2023, by county, in tabular form. [52492/22]

Financial Services

Paul Murphy

207. Deputy Paul Murphy asked the Minister for Finance if he will provide details in relation to the regulation of companies (details supplied); if his attention has been drawn to the fact that these companies have increased the interest rates on lifetime loans by 1.37 %, from 4.82 % to 6.19 %; his views in relation to this dramatic increase in interest rates; and if he will make a statement on the matter. [52507/22]

Fuel Prices

Niall Collins

208. Deputy Niall Collins asked the Minister for Finance his views on a matter (details supplied); and if he will make a statement on the matter. [52562/22]

Budget 2023

Róisín Shortall

69. Deputy Róisín Shortall asked the Minister for Finance if private nursing homes will be eligible to apply for the €1.25 billion temporary business energy support scheme, announced in Budget 2023; and if he will make a statement on the matter. [52441/22]

Tax Reliefs

Robert Troy

70. Deputy Robert Troy asked the Minister for Finance if he will outline any supports or tax reliefs available to assist patients who have to avail of hearing aids. [52088/22]