Ceisteanna Parlaiminte

Primary Medical Certificates

Emer Higgins

221. Deputy Emer Higgins asked the Minister for Finance to reconsider the exclusion of persons with single upper-limb amputations from eligibility for the primary medical certificate. [16293/24]

Tax Reliefs

Alan Farrell

222. Deputy Alan Farrell asked the Minister for Finance further to Parliamentary Question No. 272 of 20 March 2024, the reasons the relief on capital gains tax and capital acquisitions tax for landowners who have leased their land for the production of solar energy was not extended to landowners who have leased their land for the production of wind energy; and if he will make a statement on the matter. [16305/24]

Tax Code

Cian O'Callaghan

223. Deputy Cian O'Callaghan asked the Minister for Finance if the Government plans to introduce any tax relief, or a reduction in local property tax, for residents who are also paying management fees; and if he will make a statement on the matter. [16383/24]

Tax Data

Alan Kelly

224. Deputy Alan Kelly asked the Minister for Finance the estimated revenue that would be raised to the end of January 2025 by tapering personal PAYE and earned income tax credit at a rate of 2% per €1,000 for individuals' income between €180,000 and €300,000, effective from 1 May 2024. [16407/24]

Tax Exemptions

Michael Ring

225. Deputy Michael Ring asked the Minister for Finance if he will confirm that rent paid by the State to individual landlords for the housing of refugees is tax free; if he will compare this situation to similar payments to hotels, guesthouses, charities, and local community groups; and if he will make a statement on the matter. [16499/24]

Banking Sector

Joe McHugh

226. Deputy Joe McHugh asked the Minister for Finance if a company (details supplied) is signed up to the contingent reimbursement model code; if the company has an Irish banking licence; and if he will make a statement on the matter. [16500/24]

Housing Schemes

Robert Troy

227. Deputy Robert Troy asked the Minister for Finance if the eligibility for help to buy in the case of a person (details supplied) will be reviewed. [16519/24]

Tax Exemptions

Denis Naughten

228. Deputy Denis Naughten asked the Minister for Finance if he will increase accessibility to therapeutic services by extending the VAT exemption to counsellors and psychotherapists; and if he will make a statement on the matter. [16591/24]

Tax Exemptions

Fergus O'Dowd

229. Deputy Fergus O'Dowd asked the Minister for Finance to respond to proposals raised in respect of extending the VAT exemption to counsellors and psychotherapists in Ireland (details supplied); and if he will make a statement on the matter. [16595/24]

Tax Code

Jennifer Murnane O'Connor

230. Deputy Jennifer Murnane O'Connor asked the Minister for Finance if he will cancel the increases in excise duty on petrol and diesel scheduled for August and October of this year, given the cost-of-living pressures facing households, and their impact on trade for businesses and road users; and if he will make a statement on the matter. [16602/24]

Currency Circulation

Jennifer Murnane O'Connor

231. Deputy Jennifer Murnane O'Connor asked the Minister for Finance if establishments and organisations are entitled to refuse to take cash; if there are steps being taken to ensure consumers can continue to use cash in transactions; if there are plans to put such an entitlement to use cash on a statutory basis; how his Department proposes to protect the role of cash in the Irish society and economy in the future; and if he will make a statement on the matter. [16603/24]

Covid-19 Pandemic Supports

Jennifer Murnane O'Connor

232. Deputy Jennifer Murnane O'Connor asked the Minister for Finance the changes that are being considered to the debt warehousing scheme to support private businesses availing of the scheme; and if he will make a statement on the matter. [16605/24]

Tax Exemptions

Neasa Hourigan

233. Deputy Neasa Hourigan asked the Minister for Finance his plans to extend the VAT exemption to counsellors and psychotherapists accredited by the Irish Association for Counselling and Psychotherapy; and if he will make a statement on the matter. [16618/24]

Departmental Reports

Ivana Bacik

234. Deputy Ivana Bacik asked the Minister for Finance the timeline for publishing the updated report on the funding landscape for housing delivery; and if he will make a statement on the matter. [16628/24]

Departmental Reviews

Ivana Bacik

235. Deputy Ivana Bacik asked the Minister for Finance the progress in reviewing the Ireland Strategic Investment Fund funding programme, which allocated an additional €400 million for equity-based housing investments; and if he will make a statement on the matter. [16657/24]

Tax Exemptions

Bríd Smith

236. Deputy Bríd Smith asked the Minister for Finance if he plans to provide a pre-registration VAT exempt status for qualified and accredited members of an organisation (details supplied) and seek to rectify the inequities arising from the delay in establishing the statutory register; if he accepts that this proposal aligns with established practices and ensures that fair treatment prevails in the interim; and if he will make a statement on the matter. [16688/24]

Tax Exemptions

Brendan Griffin

237. Deputy Brendan Griffin asked the Minister for Finance for clarification on a matter (details supplied); and if he will make a statement on the matter. [16689/24]

Tax Exemptions

Catherine Connolly

238. Deputy Catherine Connolly asked the Minister for Finance his plans to grant VAT exemption to counsellors and psychotherapists; and if he will make a statement on the matter. [16704/24]

Tax Exemptions

Ged Nash

239. Deputy Ged Nash asked the Minister for Finance if he will address the anomaly that sees a VAT exemption applied to the services of psychologists but not to suitably qualified psychotherapists and counsellors (details supplied); and if he will make a statement on the matter. [16745/24]

Housing Schemes

Brendan Griffin

105. Deputy Brendan Griffin asked the Minister for Finance if recipients of the croí cónaithe home renovation grant scheme who are first-time homeowners will also be eligible for the help-to-buy-scheme, given that a new housing unit is being delivered but with the relative increased expense of renovation versus greenfield development in some cases; and if he will make a statement on the matter. [15696/24]

Pension Provisions

Richard Bruton

106. Deputy Richard Bruton asked the Minister for Finance if he has considered relaxing the rules on pension drawdown to permit drawdown for certain purposes which might contribute to positive ageing, such as home adaptations, installation of technology, or caring support; and if he will make a statement on the matter. [15929/24]

Tax Yield

Pearse Doherty

107. Deputy Pearse Doherty asked the Minister for Finance the nominal value of VAT collected with respect to petrol and diesel in each of the years 2017 to 2023, respectively.; and if he will make a statement on the matter. [15936/24]

Tax Exemptions

Michael Healy-Rae

108. Deputy Michael Healy-Rae asked the Minister for Finance if farmers who are actively farming will be exempt from the residential zone tax (details supplied); and if he will make a statement on the matter. [15949/24]

Fuel Prices

Pearse Doherty

1. Deputy Pearse Doherty asked the Minister for Finance if he will cancel the increases in excise duty on petrol and diesel scheduled for August and October of this year, given the cost-of-living pressures facing households, and their impact on trade for businesses in the Border region; and if he will make a statement on the matter. [15273/24]

International Sanctions

Pearse Doherty

2. Deputy Pearse Doherty asked the Minister for Finance if he has engaged or will engage with fellow members of Economic and Financial Affairs Council, ECOFIN, to secure financial and economic sanctions against the State of Israel in response to flagrant violations of international law committed by the State of Israel in Gaza and the occupied territories of Palestine; and if he will make a statement on the matter. [15274/24]

Fuel Prices

Danny Healy-Rae

3. Deputy Danny Healy-Rae asked the Minister for Finance if his attention has been drawn to the serious implications of the recent increase in fuel prices on motorists, hauliers, commercial business, farmers and especially rural communities, where people do not have any alternative options but to use their cars. [15418/24]

Mortgage Interest Rates

Pearse Doherty

4. Deputy Pearse Doherty asked the Minister for Finance the value of money disbursed under the mortgage interest tax credit to date, together with the number of successful applicants; the number of applicants who have received a partial credit; the number of applicants who were rejected on the grounds that they had an insufficient income tax liability; and if he will consider amending the credit to ensure struggling mortgage holders experiencing an increase in their mortgage costs can receive the full credit. [15275/24]

Tax Code

Richard Bruton

5. Deputy Richard Bruton asked the Minister for Finance if he has considered how the tax system might make a better contribution towards adjustment to a longer and more fruitful retirement through supporting rightsizing, early release of pension savings in certain circumstances, more flexibility in continued working from employers, better recognition of family carers and in other ways; and if he will make a statement on the matter. [15262/24]

Fuel Prices

Ged Nash

6. Deputy Ged Nash asked the Minister for Finance if he will consider deferring the planned excise duty increase on petrol and diesel due for August; and if he will make a statement on the matter. [15013/24]

Defective Building Materials

Pearse Doherty

7. Deputy Pearse Doherty asked the Minister for Finance for an update regarding the issue of mortgageability as it relates to homeowners affected by defective concrete blocks, including his Department's engagement with the Department of Finance and the proposal of bridging finance products by the banking sector under the enhanced defective concrete block scheme; and if he will make a statement on the matter. [15231/24]

Tax Reliefs

Pearse Doherty

8. Deputy Pearse Doherty asked the Minister for Finance if he is concerned that the benefit-in-kind exemption for employer contributions to PRSAs, legislated through section 22 of Finance Act 2022, is facilitating aggressive tax planning; if his Department received recommendations from an organisation (details supplied) in June 2022 warning that such a risk would materialise; and if he will make a statement on the matter. [15232/24]

Departmental Reviews

Marian Harkin

9. Deputy Marian Harkin asked the Minister for Finance for an update on the review of the disabled drivers scheme; and the new criteria being considered line with international best practice. [15225/24]

Inflation Rate

Alan Farrell

10. Deputy Alan Farrell asked the Minister for Finance his views on the progress in reducing inflation; and if he will make a statement on the matter. [15224/24]

Tax Code

Richard Boyd Barrett

11. Deputy Richard Boyd Barrett asked the Minister for Finance if, following the recent film industry stakeholder forum, he is planning any future changes to section 481 the film tax credit to ensure greater security of employment and incomes for workers in the film industry; and if he will make a statement on the matter. [15245/24]

Legislative Process

Darren O'Rourke

12. Deputy Darren O'Rourke asked the Minister for Finance the status of the Future Ireland Fund and Infrastructure, Climate and Nature Fund Bill 2024; the reason for restricting access to the climate and nature fund until 2026; the process by which projects may apply for the fund; the expected timeline for decision-making and the intervals at which funds can be applied for or if they will be on a rolling basis; and if he will make a statement on the matter. [15183/24]

Tax Yield

Brendan Griffin

13. Deputy Brendan Griffin asked the Minister for Finance the total tax take from fuel in 2023, broken down by category; how this figure compares with the estimated amount of total tax take from fuel as set out in Budget 2023 in October 2022; the total estimated tax take from fuel for 2024 as set out in Budget 2024 in October 2023, with a breakdown of each category; the estimated and actual figures for Quarter 1 2024; how much additional tax the planned excise increases in August are estimated to generate by year end; how much the recent excise increases on 1 April 2024 will generate by year end; if the planned August increase will be scrapped in light of the overall tax take performance and the negative impact of excise increases on individual motorists and the wider economy; and if he will make a statement on the matter. [15213/24]

Tax Data

Paul Murphy

14. Deputy Paul Murphy asked the Minister for Finance if the projection for corporate tax revenue in 2024 and 2025 is €24.5 billion and €25.8 billion (details supplied) respectively; the estimated gross trading profit before taxation in 2024 and 2025; to provide a monetary breakdown of projected total capital allowances and deductions before taxation in 2024 and 2025; and if he will make a statement on the matter. [15248/24]

Financial Services

Pearse Doherty

15. Deputy Pearse Doherty asked the Minister for Finance to provide an update on consideration of changes to legislation to address the inability of consumers to make complaints to the Financial and Services Pensions Ombudsman with respect to vulture funds as a result of gaps in their regulation. [15234/24]

Climate Action Plan

Darren O'Rourke

16. Deputy Darren O'Rourke asked the Minister for Finance his views on whether tax policy on luxury emissions can play a more active role in incentivising climate action; and if he will make a statement on the matter. [15184/24]

Insurance Industry

Ruairí Ó Murchú

17. Deputy Ruairí Ó Murchú asked the Minister for Finance to provide an update on the work of the Office for the Promotion of Competition in the Insurance Market, particularly in relation to reducing the cost of public liability insurance; to outline his Department’s recent engagement with insurance companies, including new insurance companies, about the high cost of public liability insurance; and if he will make a statement on the matter. [15158/24]

Departmental Reviews

Pádraig O'Sullivan

18. Deputy Pádraig O'Sullivan asked the Minister for Finance when the new primary medical certificate criteria will be introduced; if he can provide any update on the process; and if he will make a statement on the matter. [15285/24]

Tax Reliefs

Thomas Gould

19. Deputy Thomas Gould asked the Minister for Finance the number of people who claimed mortgage interest tax relief last year; and the average payment. [15219/24]

Tax Credits

Richard Bruton

20. Deputy Richard Bruton asked the Minister for Finance if he has considered the extent of unclaimed tax allowances and other benefits; if he would consider establishing a cross-Government initiative to promote better take-up of such benefits; and if he will make a statement on the matter. [15263/24]

Banking Sector

Barry Cowen

21. Deputy Barry Cowen asked the Minister for Finance the measures he is putting in place so that future banking changes are managed in a controlled, fair and transparent manner for consumers; and if he will make a statement on the matter. [14273/24]

Banking Sector

Cormac Devlin

22. Deputy Cormac Devlin asked the Minister for Finance the status of the National Payments Strategy; and if he will make a statement on the matter. [14271/24]

Banking Sector

Seán Haughey

23. Deputy Seán Haughey asked the Minister for Finance his plans to extend the powers of the Central Bank in relation to the regulation of ATMs; and if he will make a statement on the matter. [14267/24]

Tax Credits

Barry Cowen

24. Deputy Barry Cowen asked the Minister for Finance how many rent tax credit claims have been made as of 31 March 2024, or the latest date available; and if he will make a statement on the matter. [14272/24]

Vacant Properties

Paul Murphy

25. Deputy Paul Murphy asked the Minister for Finance if he is planning any further taxation measures to address the problem of vacant and derelict properties; and if he will make a statement on the matter. [15246/24]

Fuel Prices

Peadar Tóibín

26. Deputy Peadar Tóibín asked the Minister for Finance if his Department has undertaken any study on the fluctuation in the price of petrol and diesel in each of the past ten years. [15071/24]

Business Supports

James O'Connor

27. Deputy James O'Connor asked the Minister for Finance if he has plans for a range of supports to help the hospitality industry, including VAT reductions, to help businesses in difficulties and incentivise customers to support local outlets; and if he will make a statement on the matter. [15243/24]

Tax Code

Pearse Doherty

28. Deputy Pearse Doherty asked the Minister for Finance if he or his Department are considering increasing the rate of and threshold for the 10% stamp duty with respect to the bulk purchase of residential property; and if he will make a statement on the matter. [15235/24]

Tax Yield

Peadar Tóibín

29. Deputy Peadar Tóibín asked the Minister for Finance the amount taken in corporation tax in each of the past 18 months, in tabular form. [15072/24]

Tax Code

Denise Mitchell

30. Deputy Denise Mitchell asked the Minister for Finance if he or his Department are considering increasing the rate of and threshold for the 10% stamp duty with respect to the bulk purchase of residential property; and if he will make a statement on the matter. [15242/24]

Fuel Prices

Pádraig O'Sullivan

31. Deputy Pádraig O'Sullivan asked the Minister for Finance if he will detail the estimated cost to the Exchequer of the reinstatement of fuel excise relief in April 2024; and the estimated cost of the reinstatement in August 2024; and if he will make a statement on the matter. [15286/24]

General Government Debt

Seán Haughey

32. Deputy Seán Haughey asked the Minister for Finance if he will report on his Department's latest assessment of public indebtedness in Ireland. [14266/24]

Business Supports

Matt Shanahan

33. Deputy Matt Shanahan asked the Minister for Finance the changes that are being considered to the debt warehousing scheme to support private businesses availing of the scheme; and if he will make a statement on the matter. [5746/24]

Tax Reliefs

Willie O'Dea

34. Deputy Willie O'Dea asked the Minister for Finance if he will report on the mortgage interest tax relief scheme and its operation to date in 2024. [14268/24]

Tax Yield

Brendan Griffin

35. Deputy Brendan Griffin asked the Minister for Finance the total tax take from the restaurant sector in 2023, broken down by category; how this figure compares with the estimated amount of total tax take from the restaurant sector as set out in Budget 2023 in October 2022; the total estimated tax take from the restaurant sector for 2024, with a breakdown of each category; how much additional tax the increased VAT rate of 13.5% for the entire year is estimated to generate by year end; if he is concerned with the closure of restaurants nationwide; if estimated tax take figures need to be revised as a result; if he is reconsidering the reintroduction of the 9% VAT rate; and if he will make a statement on the matter. [15214/24]

Tax Code

Ged Nash

36. Deputy Ged Nash asked the Minister for Finance if he will commit to a review in 2024 of the remittance basis of tax and the domicile levy; and if he will make a statement on the matter. [15014/24]

Tax Yield

Cormac Devlin

37. Deputy Cormac Devlin asked the Minister for Finance for an overview of tax receipts to date in 2024; and if he will make a statement on the matter. [14270/24]

Flexible Work Practices

Ruairí Ó Murchú

38. Deputy Ruairí Ó Murchú asked the Minister for Finance if he will provide an update on the survey that was carried out related to cross Border workers and the issues they face in relation to working from home, income tax and social protection; if his Department has had any recent engagement with the Assembly or the British Government on this issue; and if he will make a statement on the matter. [15157/24]

Banking Sector

Willie O'Dea

39. Deputy Willie O'Dea asked the Minister for Finance how he proposes to protect the role of cash in our society and economy in the future; and if he will make a statement on the matter. [14269/24]

Departmental Reviews

Catherine Connolly

40. Deputy Catherine Connolly asked the Minister for Finance for a status update on his Department's work to develop a new scheme to replace the disabled drivers and disabled passengers scheme with a modern, fit-for-purpose vehicle adaptation scheme as recommended by the National Disability Inclusion Strategy Transport Working Group; the number of meetings held by the senior officials group to date, and the dates of same; and if he will make a statement on the matter. [14380/24]

Tax Credits

Alan Farrell

41. Deputy Alan Farrell asked the Minister for Finance to provide an update on the number of people who have claimed the renters tax credit, in 2023 and 2024 respectively; and if he will make a statement on the matter. [15223/24]

Housing Schemes

Catherine Connolly

42. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 110 of 1 February 2024, his plans for the phasing out of the help-to-buy scheme; and if he will make a statement on the matter. [14379/24]

Fuel Prices

Danny Healy-Rae

56. Deputy Danny Healy-Rae asked the Minister for Finance if consideration will be given to the recent fuel price increase and future planned increases in the cost of petrol and diesel, and the impact this will have on motorists and businesses. [15419/24]

Departmental Schemes

Paul Murphy

57. Deputy Paul Murphy asked the Minister for Finance if he will ensure that a response is provided to an email in relation to the disabled drivers scheme (details supplied); and if he will make a statement on the matter. [15540/24]

Fuel Prices

Pearse Doherty

271. Deputy Pearse Doherty asked the Minister for Finance if he is concerned that a marked gap in the price of petrol and diesel in the South compared to the North that will result from scheduled increases in excise duty this year could pose a threat to the trade and viability of firms and petrol stations in Border counties; and if he will make a statement on the matter. [13598/24]

EU Agreements

Matt Carthy

272. Deputy Matt Carthy asked the Minister for Finance the Irish contribution or projected to the EU Multiannual Financial Framework in the years 2013 through the end of this MFF in 2027, in tabular form; and if he will make a statement on the matter. [13640/24]

EU Agreements

Matt Carthy

273. Deputy Matt Carthy asked the Minister for Finance the total or projected Irish receipts from the European Union under the EU Multiannual Financial Framework in the year 2013 through the end of this MFF in 2027; and if he will make a statement on the matter. [13641/24]

Insurance Industry

Seán Canney

274. Deputy Seán Canney asked the Minister for Finance if he will examine the system by which genuine claims for compensation for damage to vehicles due to pot holes on our public roads are being declined by a company (details supplied) without any recourse to appeal by the vehicle owner and the dismissive attitude of the company; and if he will make a statement on the matter. [13651/24]

Illicit Trade

Michael Healy-Rae

275. Deputy Michael Healy-Rae asked the Minister for Finance the real efforts that are being made to curtail the awful practice of smuggling drugs into Ireland (details supplied); and if he will make a statement on the matter. [13671/24]

Financial Irregularities

Pearse Doherty

276. Deputy Pearse Doherty asked the Minister for Finance following the Trilogue agreement on EU level anti-money laundering legislation, whether he will amend S.I. No. 308 of 2023 to allow greater access for civil society and others to the register of beneficial ownership; and if he will make a statement on the matter. [13681/24]

Tax Data

Pearse Doherty

277. Deputy Pearse Doherty asked the Minister for Finance the revenue generated by restricting the remittance basis of taxation with respect to non-domiciled individuals to a lifetime limit of two, three and five years respectively; and if he will make a statement on the matter. [13708/24]

Tax Data

Pearse Doherty

278. Deputy Pearse Doherty asked the Minister for Finance the number of non-domiciled individuals taxed on a remittance basis in each of the years 2020, 2021, 2022 and 2023. [13710/24]

Tax Credits

Pearse Doherty

279. Deputy Pearse Doherty asked the Minister for Finance to clarify eligibility for the mortgage interest tax credit with respect to cross-Border workers in particular in situations (details supplied); if such individuals may qualify for the mortgage interest tax credit; if not, if he agrees that this reflects an inherent inequity in the operation of the tax credit; and the measures he will consider to rectify it; and if he will make a statement on the matter. [13731/24]

Tax Code

Francis Noel Duffy

280. Deputy Francis Noel Duffy asked the Minister for Finance his views on the assertion that the new BIK thresholds and rules encourages drivers who are in possession of company cars to do additional unwanted mileage to ensure they receive maximum benefit under the new scheme; if this will be reviewed in light of the environmental impact of the change; and if he will make a statement on the matter. [13749/24]

Official Travel

Peadar Tóibín

281. Deputy Peadar Tóibín asked the Minister for Finance the amount spent by his Department on travel and accommodation costs associated with Ministerial visits abroad to date in 2024, in tabular form. [13805/24]

Departmental Properties

Peadar Tóibín

282. Deputy Peadar Tóibín asked the Minister for Finance the number of properties either owned or leased by his Department, which are currently vacant; the length of time the properties have been vacant for; and the location of the properties, in tabular form. [13823/24]

European Investment Bank

Rose Conway-Walsh

283. Deputy Rose Conway-Walsh asked the Minister for Finance the total loans drawn down by Ireland from the European Investment Bank in each of the past ten years in tabular form; to specify the purpose and amount of each loan; and if he will make a statement on the matter. [13839/24]

Vacant Properties

Ged Nash

284. Deputy Ged Nash asked the Minister for Finance the number of successful Living City Initiative applications made to renovate and refurbish properties in Limerick, Galway, Waterford and Kilkenny respectively in the years 2021, 2022 and 2023; the reasons Drogheda is not included in the initiative, given its population is significantly larger than that of Kilkenny; and if he will make a statement on the matter. [13848/24]

Vacant Properties

Cian O'Callaghan

285. Deputy Cian O'Callaghan asked the Minister for Finance the estimated number of properties that are eligible to pay the vacant homes tax; and if he will make a statement on the matter. [13955/24]

Tax Credits

Steven Matthews

286. Deputy Steven Matthews asked the Minister for Finance the position regarding the recommendations of the Budgetary Oversight Committee's Report on the Section 481 Film Tax Credit; what efforts are being made to ensure Irish performers have the same contract terms as international performers in similar roles; if he is conscious of the need for productions operating in Ireland to comply with the Copyright and Related Rights Act 2000 and European Copyright Directive in order to avail of the tax credit; and if he will make a statement on the matter. [13972/24]

Illicit Trade

Catherine Murphy

287. Deputy Catherine Murphy asked the Minister for Finance the number of times each of the customs cutter boats of the Revenue Commissioners have been deployed since the start of 2022 to date in 2024, in tabular form; the plans the Revenue Commissioners have to expand the fleet of interceptor craft; if the Revenue Commissioners have experienced difficulty in recruiting officers for marine operations; and if he will provide a schedule of the items seized at sea in 2023 and to date in 2024. [13978/24]

Tax Reliefs

Kathleen Funchion

288. Deputy Kathleen Funchion asked the Minister for Finance his plans to extend the help-to-buy scheme to second-hand homes; and if he will make a statement on the matter. [13993/24]

Tax Data

Marian Harkin

289. Deputy Marian Harkin asked the Minister for Finance to detail in percentage terms (in tabular form, on 1 January for the year 2014 and the years 2020 to 2024 inclusive), each of the following taxes/levies where relevant (excise, NORA, carbon tax, better energy) on the pump price of a litre of petrol and diesel. [14053/24]

Tax Code

Cian O'Callaghan

290. Deputy Cian O'Callaghan asked the Minister for Finance what financial supports are currently available for disabled drivers and passengers for vehicle modifications; what recommendations were made in relation to this from the Transport Working Group’s final report published in February 2023; when these recommendations will be implemented; and if he will make a statement on the matter. [14056/24]

Tax Code

Pearse Doherty

291. Deputy Pearse Doherty asked the Minister for Finance to confirm if his Department received a submission in June 2022 from an organisation (details supplied) regarding the tax treatment of employer contributions to a PRSA; his views on the organisation’s view that “if the current BIK charge on employer PRSA contributions is removed and such contributions are no longer considered for tax purposes to be employee contributions, there is a risk that some companies could fund through tax deductible PRSA contributions at a level higher than they currently can to an OMA, given that PRSAs are not benefit limited like OMAs”; the reason the proposals provided by the organisation to address this risk were not implemented; and if he will make a statement on the matter. [14117/24]

Tax Data

Pearse Doherty

292. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue generated annually by carbon tax increases in each of the years 2025 to 2030 respectively, with respect to the carbon tax increases in each of those years and on a cumulative basis. [14119/24]

Financial Services

Peadar Tóibín

293. Deputy Peadar Tóibín asked the Minister for Finance what safeguards he and his office are looking at for people whose mortgages have been sold to a third party from the originator bank (details supplied); and if he is looking into this matter or has a plan to tackle this added expense on ordinary families. [14136/24]

Departmental Advertising

Jackie Cahill

294. Deputy Jackie Cahill asked the Minister for Finance if his Department uses community radio for advertising and public awareness campaigns; if not, the reason, given the vital role community radio often plays in the dissemination of information to local communities; if his Department will consider using community radio for public awareness campaigns in the future; and if he will make a statement on the matter. [14164/24]

Tax Code

Michael Healy-Rae

295. Deputy Michael Healy-Rae asked the Minister for Finance to make a statement regarding restoring the tourism VAT rate to 9% (details supplied). [14216/24]

Tax Code

Michael Healy-Rae

296. Deputy Michael Healy-Rae asked the Minister for Finance if he will consider reintroducing the VAT equalisation measure to stimulate car hire fleets and the possibility of pursuing a balanced approach to regulating the self-catering sector; and if he will make a statement on the matter. [14220/24]

Tax Reliefs

Catherine Connolly

297. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 142 of 1 February 2024, the status of the Disabled Drivers Medical Board of Appeal; the number of appeal hearings that have taken place since the Board recommenced its work; the number of outstanding appeals; and if he will make a statement on the matter. [14355/24]

Fiscal Data

Louise O'Reilly

298. Deputy Louise O'Reilly asked the Minister for Finance his views on forecasted data taken from the Central Statistics Office earnings, hours and employment costs survey and using 2024 forecasts of wage growth of 5% as projected by the Central Bank and inflation of 2.9% as projected by the ESRI, all of which indicate two consecutive years of real wage decline, 2023 and 2024, projecting that workers will be worse off by the end of 2024 than they were in 2020. [14404/24]

Tax Credits

Bernard Durkan

299. Deputy Bernard J. Durkan asked the Minister for Finance if the Revenue Commissioners can issue updated tax credit certificate/tax free allowances in the case of a person (details supplied); and if he will make a statement on the matter. [14417/24]

Tax Reliefs

Jackie Cahill

300. Deputy Jackie Cahill asked the Minister for Finance the way a person wishing to claim the favourite niece/nephew relief can meet the requirement to work the land of their aunt/uncle substantially on a full-time basis of at least five years prior to inheritance, on land that that has been zoned for development; and if he will make a statement on the matter. [14504/24]

Capital Expenditure Programme

Rose Conway-Walsh

301. Deputy Rose Conway-Walsh asked the Minister for Finance to outline the multiplier applied to public expenditure, particularly capital expenditure, by his Department to estimate economic growth in both GDP and GNI* terms when preparing economic projections, and use an example of how the multiplier is applied; and if he will make a statement on the matter. [14705/24]

Economic Growth

Rose Conway-Walsh

302. Deputy Rose Conway-Walsh asked the Minister for Finance to outline how the Department converts projected economic growth and government expenditure into numbers of people projected to be in employment when preparing economic projections; and if he will make a statement on the matter. [14706/24]

Economic Growth

Rose Conway-Walsh

303. Deputy Rose Conway-Walsh asked the Minister for Finance to outline how his Department converts projected economic growth and government expenditure into projected tax revenue when preparing economic projections; and if he will make a statement on the matter. [14707/24]