Ceisteanna Parlaiminte

Taxi Regulations

Martin Kenny

70. Deputy Martin Kenny asked the Minister for Finance the support his Department plans to provide for taxi drivers to ensure they are not at risk of losing their SPSV licence due to the VAT liability created by platforms using the ‘reverse charge’ mechanism; and if he will make a statement on the matter. [25801/24]

Taxi Regulations

Martin Kenny

71. Deputy Martin Kenny asked the Minister for Finance if he has discussed with Revenue the provision of updated guidance on the VAT rates for drivers using platforms operating a reverse charge model; and if he will make a statement on the matter. [25802/24]

Tax Data

Pearse Doherty

72. Deputy Pearse Doherty asked the Minister for Finance if the special assignee relief programme is in the tax base, under the stability programme update, in each of the years 2025, 2026, 2027, 2028 and 2029, respectively, and the amount in the base for each of those years. [25835/24]

Tax Data

Pearse Doherty

73. Deputy Pearse Doherty asked the Minister for Finance for a full list of current tax expenditures and reliefs currently in operation; and if each tax expenditure is in the tax base, under the stability programme update, in each of the years 2025, 2026, 2027, 2028 and 2029 respectively, and the amount in the base in each of those years, in tabular form. [25836/24]

Tax Data

Pearse Doherty

74. Deputy Pearse Doherty asked the Minister for Finance the current regime with respect to the taxation of carried interest paid to private equity managers; and the revenue raised by tax-carried interest at rates of 20%, 33% and 40%, respectively. [25838/24]

Tax Data

Pearse Doherty

75. Deputy Pearse Doherty asked the Minister for Finance the number of non-domiciled individuals who have availed of the remittance basis of foreign income and gains in each of the years 2019, 2020, 2021, 2022 and 2023; the number of individuals who availed of this basis for more than three years; and if such figures are not recorded, whether he has any concerns that the remittance basis of foreign income and gains with respect to non-domiciled individuals is undermining equity within the taxation system. [25841/24]

Tax Data

Pearse Doherty

76. Deputy Pearse Doherty asked the Minister for Finance if the rent tax credit is in the tax base, under the stability programme update, in each of the years 2025, 2026, 2027, 2028 and 2029, respectively, and the amount in the base for each of those years. [25852/24]

Tax Data

Pearse Doherty

77. Deputy Pearse Doherty asked the Minister for Finance the number of private renters deemed eligible for the rent tax credit under the allocation provided for it in Budget 2024. [25853/24]

EU Meetings

Denis Naughten

61. Deputy Denis Naughten asked the Minister for Finance the number of formal and informal Council of the European Union meetings that have been held since 27 June 2020 under the remit of his Department; and the number of formal and informal meetings, respectively held virtually and the corresponding number held in person; if he or his predecessor attended each meeting, or a Minister of State or ambassador represented the Government; and if he will make a statement on the matter. [25669/24]

Flexible Work Practices

Denis Naughten

62. Deputy Denis Naughten asked the Minister for Finance if his Department and each body and agency under the remit of his Department has achieved the Government-mandated public sector remote working target of 20%; when this was achieved in each instance; the current percentage of staff working remotely; and if he will make a statement on the matter. [25687/24]

Tax Reliefs

Pauline Tully

63. Deputy Pauline Tully asked the Minister for Finance if his attention has been drawn to the effective erosion of the tax reliefs available under the disabled drivers and disabled passengers scheme where a disabled person wants to purchase a fully electric vehicle, as VRT is already discounted on the purchase of these vehicles effectively reducing the amount a disabled person can reclaim under the disabled drivers and disabled passengers scheme by roughly 50%; and if he will consider reviewing the disabled drivers and disabled passengers scheme to enable those purchasing a fully electric vehicle to be able to avail of the full maximum reliefs available currently which range from €10,000 to €48,000 on top of the VRT exemption. [25700/24]

Tax Code

Seán Sherlock

165. Deputy Sean Sherlock asked the Minister for Finance if an issue in relation to the exclusion of a person (details supplied) from the help-to-buy scheme will be examined and addressed. [24916/24]

Tax Forms

Patricia Ryan

166. Deputy Patricia Ryan asked the Minister for Finance if he will clarify, with regard to claiming back medical expenses, when and why the MED 1 form used for this purpose was discontinued; the reason medical expenses can only be claimed online, which seriously disadvantages people who may not be computer literate, particularly older people and those with literacy issues; and if he will consider reinstating the form or a similar alternative. [25320/24]

Tax Code

Paul Murphy

167. Deputy Paul Murphy asked the Minister for Finance further to Parliamentary Question No. 290 of 23 May 2024, the reason there is a delay in Revenue resolving an issue in relation to taxation of further education and training staff in comparison to staff in compulsory education; if he will request an urgent outcome to these discussions referenced; and if he will make a statement on the matter. [24582/24]

Budget 2024

Catherine Murphy

168. Deputy Catherine Murphy asked the Minister for Finance the expected net effect of carryover measures carried over for 2025 as a result of Budget 2024 measures; the way in which it is accounted for in the budgetary stance projections; and if he will make a statement on the matter. [24614/24]

Tax Code

Catherine Murphy

169. Deputy Catherine Murphy asked the Minister for Finance the estimated total cost of introducing a financial transactions tax in 2025; and if he will make a statement on the matter. [24615/24]

Tax Yield

Catherine Murphy

170. Deputy Catherine Murphy asked the Minister for Finance the expected revenue yield from 15% minimum effective corporate tax rate for large firms if successfully implemented; and if he will make a statement on the matter. [24616/24]

Tax Exemptions

Róisín Shortall

171. Deputy Róisín Shortall asked the Minister for Finance further to Parliamentary Question No. 16 of 17 April 2024, the reason the VAT exemption for counsellors and psychotherapists will not apply until the Counsellors and Psychotherapists Registration Board is opened; the reasons this cannot be implemented ahead of registration; and if he will make a statement on the matter. [24650/24]

Insurance Coverage

Jennifer Whitmore

172. Deputy Jennifer Whitmore asked the Minister for Finance if he is aware that there is a lack of insurance cover available to cover children's activity and sporting summer camps (details supplied); if he plans to engage with this sector on this issue; and if he will make a statement on the matter. [24661/24]

Departmental Data

Carol Nolan

173. Deputy Carol Nolan asked the Minister for Finance to provide details of any anti-racism or unconscious bias training and presentations made available to staff in his Department during the period 2021 to date; the content of such training and presentations; the provider of any such training and presentations and the costs incurred for each event; if attendance at such training and presentations is mandatory or voluntary for staff; and if he will make a statement on the matter. [24669/24]

Legislative Measures

Carol Nolan

174. Deputy Carol Nolan asked the Minister for Finance if his Department will be prioritising the progression of any specific pieces of legislation prior to the Dáil summer recess; and if he will make a statement on the matter. [24701/24]

Tax Code

Pearse Doherty

175. Deputy Pearse Doherty asked the Minister for Finance if the tax revenue projections from 2025 in the Stability Programme Update incorporate indicative tax packages in each of the years from 2025; and if so, to outline their annual value and cumulative value from year to year. [24768/24]

Primary Medical Certificates

Holly Cairns

176. Deputy Holly Cairns asked the Minister for Finance if he will consider expanding the criteria for the primary health care certificate to include persons with a single upper body amputation; if there are plans to update the criteria more broadly to reflect modern living and working conditions; and if he will make a statement on the matter. [24809/24]

Primary Medical Certificates

Paul Murphy

177. Deputy Paul Murphy asked the Minister for Finance if the Government will amend the rules to primary medical certificates to allow blind people to qualify. [24822/24]

Official Engagements

Alan Kelly

178. Deputy Alan Kelly asked the Minister for Finance if he has spoken formally with his Turkish counterpart in the past six months. [24882/24]

Pension Provisions

Michael Creed

179. Deputy Michael Creed asked the Minister for Finance the current situation regarding a claim for a pension by a person in County Cork (details supplied). [24921/24]

Departmental Correspondence

Steven Matthews

180. Deputy Steven Matthews asked the Minister for Finance further to Parliamentary Question No. 171 of 28 May 2024, if his attention has been drawn to a case (details supplied) which appears to contradict the assertion that there is no market capacity issue; the actions he will take to address this concern; and if he will make a statement on the matter. [24935/24]

Revenue Commissioners

Paul Kehoe

181. Deputy Paul Kehoe asked the Minister for Finance how many audits have been carried out by the Revenue Commissioners on persons (details supplied) in the past four years; and if he will make a statement on the matter. [24958/24]

Tax Code

John Lahart

182. Deputy John Lahart asked the Minister for Finance if he will examine the hospitality VAT rate given restaurants and cafés are struggling to survive (details supplied); and if he will make a statement on the matter. [24985/24]

Vehicle Registration Tax

John Lahart

183. Deputy John Lahart asked the Minister for Finance if he will consider the example of New Zealand where all vehicles using the road have a requirement to be registered; and if he will make a statement on the matter. [24986/24]

Revenue Commissioners

Róisín Shortall

184. Deputy Róisín Shortall asked the Minister for Finance to respond to matters raised in correspondence (details supplied); if arrangements can be made to facilitate general practices operated by registered charities, given the immediate implications of not finding a resolution; if he will urgently engage with the Revenue Commissioners in respect of this matter; and if he will make a statement on the matter. [25052/24]

Departmental Contracts

Catherine Murphy

185. Deputy Catherine Murphy asked the Minister for Finance the number of contracts awarded by his Department to a company (details supplied) to carry out work on behalf of his Department in the years of 2023 and to date in 2024, in tabular form. [25109/24]

Fiscal Data

Rose Conway-Walsh

186. Deputy Rose Conway-Walsh asked the Minister for Finance to provide details on the reason why the stability programme update is projecting the increase of gross debt in nominal terms despite running a general government surplus; and if he will make a statement on the matter. [25161/24]

Tax Data

Patrick Costello

187. Deputy Patrick Costello asked the Minister for Finance for an update on the implementation of each of the recommendations outlined in the 2022 Commission on Taxation and Welfare Report: Foundations for the Future; and if he will make a statement on the matter. [25166/24]

Banking Sector

Patrick Costello

188. Deputy Patrick Costello asked the Minister for Finance for his view on the potential to introduce a windfall tax on Irish banks given their increasing profit margin; and if he will make a statement on the matter. [25167/24]

Primary Medical Certificates

Richard Bruton

189. Deputy Richard Bruton asked the Minister for Finance if he has set a deadline for when the final proposals on the review of the primary medical certificate for motor and fuel tax concessions will be brought to Government; and if he will make a statement on the matter. [25272/24]

Overseas Development Aid

Rose Conway-Walsh

190. Deputy Rose Conway-Walsh asked the Minister for Finance to outline the level of both voted and non-voted overseas development aid contained within the SPU projections; and if he will make a statement on the matter. [25280/24]

Revenue Commissioners

Michael Lowry

191. Deputy Michael Lowry asked the Minister for Finance his response to concerns from a company (details supplied) that were refused a refund on VAT items that previously qualified; when an updated guidance document will issue on all outstanding information and VAT claims received by the Revenue Commissioners; will the Revenue Commission now process a VAT refund for the attached claim; and if he will make a statement on the matter. [25282/24]

Tax Exemptions

Michael Lowry

192. Deputy Michael Lowry asked the Minister for Finance if he will consider raising the tax exemption for persons of pension age to account for inflation and the rising cost of living (details supplied); and if he will make a statement on the matter. [25283/24]

Revenue Commissioners

Louise O'Reilly

193. Deputy Louise O'Reilly asked the Minister for Finance further to Parliamentary Question Nos. 237 of 14 May 2024 and 220 of 21 May 2024, how many companies had failed to engage with the Revenue Commissioners as of 31 May 2024 to date 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. [25295/24]

Tax Code

Pearse Doherty

194. Deputy Pearse Doherty asked the Minister for Finance the projected revenue raised from legislated increases in the carbon tax in each year from 2025 to 2030 relative to the rate of €56 per tonne in 2024, for example, the revenue raised from the new rate of carbon tax in 2026 relative to a rate of €56 per tonne. [25313/24]

Departmental Programmes

Jennifer Whitmore

195. Deputy Jennifer Whitmore asked the Minister for Finance to provide details of the ISIF funding for the Greystones media campus; what safeguards were put in place to ensure that the development progressed in line with commitments; what conditions were placed on the allocation of these funds; if he has had contact with the developers in relation to the delays in construction; and if he will make a statement on the matter. [25336/24]

Departmental Data

Richard Bruton

196. Deputy Richard Bruton asked the Minister for Finance if he will outline the number of payments made under the Help to Buy Scheme and their average value to date for each county, in tabular form. [25420/24]

Housing Schemes

Niall Collins

197. Deputy Niall Collins asked the Minister for Finance further to Parliamentary Question No. 183 of 7 December 2023, if any further consideration has been given to this issue; and if he will make a statement on the matter. [25436/24]

Departmental Contracts

Catherine Murphy

198. Deputy Catherine Murphy asked the Minister for Finance if he will provide a schedule of all contracts they have and/or had with a company in the past 25 years to date (details supplied); the agreed contract cost; the ultimate contract cost including extras, design changes, conciliation, claims etc; project name/title; and the name of the body responsible for the delivery of projects where responsibility has been devolved. [25474/24]

Universal Social Charge

Jackie Cahill

199. Deputy Jackie Cahill asked the Minister for Finance if a person is in receipt of a medical card, do they pay a lower rate of universal social charge; and if he will make a statement on the matter. [25496/24]

Tax Code

Seán Canney

200. Deputy Seán Canney asked the Minister for Finance the reason recycled plastic water drinking troughs are not included in the list of components that a farmer can reclaim VAT on; and if he will make a statement on the matter. [25508/24]

Tax Code

Bernard Durkan

201. Deputy Bernard J. Durkan asked the Minister for Finance the status of any debt for local property tax owed in the case of a person (details supplied) given there was a delay in her receiving a PPS number following the death of her spouse; and if he will make a statement on the matter. [25515/24]

Tax Data

Pearse Doherty

202. Deputy Pearse Doherty asked the Minister for Finance if the residential premises rental income relief is in the tax base, under the stability programme update, in each of the years 2025, 2026 and 2027, respectively; and the amount in the base for each of those years. [25520/24]

Tax Data

Catherine Murphy

203. Deputy Catherine Murphy asked the Minister for Finance the amount of income received from the betting levy in 2023 and for the first five months of 2024, in tabular form. [25530/24]

Tax Credits

Catherine Murphy

204. Deputy Catherine Murphy asked the Minister for Finance the full-year cost if the single person child carer credit increased by €200. [25531/24]

Tax Data

Peadar Tóibín

158. Deputy Peadar Tóibín asked the Minister for Finance the amount collected in fuel tax in each of the past ten years and to date in 2024, by fuel type, and in monetary value. [24438/24]

Fiscal Policy

Rose Conway-Walsh

159. Deputy Rose Conway-Walsh asked the Minister for Finance the level of impact built into the revenue projections in the stability programme update from OECD Pillar 2; and if he will make a statement on the matter. [24511/24]

Fiscal Policy

Rose Conway-Walsh

160. Deputy Rose Conway-Walsh asked the Minister for Finance the level of impact if any built into the revenue projections in the stability programme update from OECD Pillar 1; and if he will make a statement on the matter. [24512/24]

Primary Medical Certificates

Bernard Durkan

161. Deputy Bernard J. Durkan asked the Minister for Finance when a review to an entitlement to a primary medical certificate will be undertaken in the case of a person (details supplied); and if he will make a statement on the matter. [24555/24]

Tax Data

Thomas Pringle

55. Deputy Thomas Pringle asked the Minister for Finance the expected revenue yield from an increase in the vacant homes tax to ten times the annual local property tax rate in a full year; and if he will make a statement on the matter. [24141/24]

Tax Data

Thomas Pringle

56. Deputy Thomas Pringle asked the Minister for Finance the expected revenue yield from an increase in the residential zoned land tax to 5% of the land’s annual value in a full year; and if he will make a statement on the matter. [24142/24]

Departmental Data

Rose Conway-Walsh

57. Deputy Rose Conway-Walsh asked the Minister for Finance if he will provide a list of expenditure items that are derived from sources other than the central fund, and as such, do not impact on the net expenditure figures, in tabular form; and if he will make a statement on the matter. [24395/24]

Tax Exemptions

Michael Healy-Rae

163. Deputy Michael Healy-Rae asked the Minister for Finance if exceptions can be made with regard to the vacant property tax (details supplied); and if he will make a statement on the matter. [23559/24]

Middle East

Bríd Smith

164. Deputy Bríd Smith asked the Minister for Finance if he will outline, given his powers to freeze, seize or otherwise impose restrictive measures on assets for the purpose of combating terrorism under the Criminal Justice (Terrorist Offences) Act 2005, and that the construction of settlements in the West Bank meets the definition of terrorist activity under that Act, as it is carried out with the intention of seriously destabilising or destroying the fundamental political, constitutional, economic or social structures of a state or an international organisation, the measures he intends to impose to prevent the financing of organisations carrying out terrorist activity in the West Bank; and if he will make a statement on the matter. [23622/24]

Tax Exemptions

Brendan Griffin

165. Deputy Brendan Griffin asked the Minister for Finance if lands that have received business tax relief for fixed terms will be exempted from the residential lands zoned tax; and if he will make a statement on the matter. [23731/24]

Tax Data

Ged Nash

166. Deputy Ged Nash asked the Minister for Finance the number of disposals of a business by a parent to a child in the years 2020 to 2023 inclusive; the number of disposals of companies valued at over €10 million for each of the relevant years where the business is being transferred to the next generation of children; his plans to introduce a new €10 million cap on the retirement relief capital gains tax exemption; the estimated number of businesses/individuals will be impacted by the planned changes in the first year of the new regime; and if he will make a statement on the matter. [23824/24]

Tax Exemptions

Jim O'Callaghan

167. Deputy Jim O'Callaghan asked the Minister for Finance further to Parliamentary Question No. 244 of 14 May 2024, under the Value-Added Tax (Refund of Tax) (No. 15) Order 1981 (people with disabilities can claim a VAT refund on aids and appliances that help them carry out daily activities at home or at work), if the Government has any plans to review the process by which this tax refund is claimed; and if he will make a statement on the matter. [23920/24]

Housing Schemes

Pádraig O'Sullivan

168. Deputy Pádraig O'Sullivan asked the Minister for Finance if he will address concerns in correspondence (details supplied); if there are any suitable schemes available to this person; and if he will make a statement on the matter. [23922/24]

Mortgage Interest Rates

Cian O'Callaghan

169. Deputy Cian O'Callaghan asked the Minister for Finance if there is a customer/economic impact assessment for an interest rate scheme (details supplied); if this assessment is required for new schemes entering the market; and if he will make a statement on the matter. [23925/24]

Tax Exemptions

Richard Bruton

170. Deputy Richard Bruton asked the Minister for Finance if he has received a submission to extend a VAT exemption to counsellors and psychotherapists; and if he will make a statement on the matter. [23935/24]

Insurance Coverage

Steven Matthews

171. Deputy Steven Matthews asked the Minister for Finance if his attention has been drawn to concerns of sports/recreation clubs regarding the lack of insurance cover available to cover children's summer camps (details supplied); if he plans to engage with this sector on this issue; and if he will make a statement on the matter. [23976/24]

State Bodies

Mattie McGrath

172. Deputy Mattie McGrath asked the Minister for Finance to explain the arrangement that NAMA/Nalm had with a company (details supplied) in relation to a hotel; and if he will make a statement on the matter. [24109/24]

State Bodies

Mattie McGrath

173. Deputy Mattie McGrath asked the Minister for Finance to provide an explanation on transactions (details supplied); and if he will make a statement on the matter. [24110/24]

Housing Schemes

Michael Healy-Rae

147. Deputy Michael Healy-Rae asked the Minister for Finance if, with regard to the help to buy scheme, someone qualifies for the scheme for all criteria but has inherited a property, whether they can still avail of the scheme as they never purchased a house or built a house before; and if he will make a statement on the matter. [23399/24]

Departmental Expenditure

Rose Conway-Walsh

148. Deputy Rose Conway-Walsh asked the Minister for Finance the breakdown of projected non-voted current expenditure for 2024 and 2025 including a breakdown central funds, in tabular form; and if he will make a statement on the matter. [23401/24]

Departmental Expenditure

Rose Conway-Walsh

149. Deputy Rose Conway-Walsh asked the Minister for Finance the breakdown of projected non-voted current expenditure for 2024 and 2025, in tabular form; and if he will make a statement on the matter. [23402/24]

Departmental Expenditure

Rose Conway-Walsh

150. Deputy Rose Conway-Walsh asked the Minister for Finance the details of capital resources outlined in the stability programme update; and if he will make a statement on the matter. [23403/24]

Departmental Expenditure

Rose Conway-Walsh

151. Deputy Rose Conway-Walsh asked the Minister for Finance the details on non-tax revenue as outlined in the stability programme update; and if he will make a statement on the matter. [23404/24]

Tax Data

Matt Shanahan

152. Deputy Matt Shanahan asked the Minister for Finance the details of the latest understandings regarding the number of businesses and the outstanding debt that remains within the debt warehousing scheme that relate to businesses that have still not engaged with revenue; and if he will make a statement on the matter. [23235/24]

Tax Data

Rose Conway-Walsh

153. Deputy Rose Conway-Walsh asked the Minister for Finance the methodology for calculating tax revenue projections in the Stability Programme Update, making particular reference to whether tax revenue projections are carried out on a no-policy change basis, or if it is assuming adjustments to credits and bands in line with inflation; and if he will make a statement on the matter. [23424/24]

Tax Code

Brendan Griffin

154. Deputy Brendan Griffin asked the Minister for Finance if he will consider a reversal of changes to benefit-in-kind treatment of workers, particularly in respect of sales representatives and other similar position holders, whose primary use of company cars is for the sole purpose of carrying out their roles; if he sees a distinction between the use of company cars to travel to work versus travelling as part of work; if he will declare the total additional revenue generated for the State in 2023 following the recent changes made to benefit-in-kind rules in respect of company cars; how this compares with the additional revenue generated from unbudgeted increases in revenues from fuel excise and all other fuel related taxes in 2023; and if he will make a statement on the matter. [23432/24]

Departmental Advertising

Carol Nolan

155. Deputy Carol Nolan asked the Minister for Finance the total costs incurred by his Department from 2019 to date relating to the placing of advertisements in online/digital media platforms; the names of the online platforms involved, in tabular form; and if he will make a statement on the matter. [23445/24]

Tax Credits

Pauline Tully

156. Deputy Pauline Tully asked the Minister for Finance if he will consider reviewing and simplifying the application procedure for SMEs to access and avail of the R&D tax credit for indigenous firms; and if he will make a statement on the matter. [23295/24]

Banking Sector

Pearse Doherty

157. Deputy Pearse Doherty asked the Minister for Finance his and his Department’s position on the call for a five-year moratorium on branch closures by an organisation (details supplied); the way this call can be accommodated with the Access to Cash Bill 2024. [23470/24]

Tax Data

Pearse Doherty

158. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 292 of 9 April 2024, the projected carbon tax annual revenue in each of the years 2024 to 2030 respectively, with respect to carbon tax increases in each of those years on a cumulative basis. [23480/24]

Tax Reliefs

Pearse Doherty

159. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 8 of 10 April 2024, if he has received correspondence from the Revenue Commissioners expressing concern regarding the BIK exemption for employer contributions to PRSAs, legislated through Section 22 of the Finance Act 2022, if he will share details of those concerns expressed; and the actions he is considering on foot of those concerns. [23484/24]

Insurance Industry

Pearse Doherty

160. Deputy Pearse Doherty asked the Minister for Finance the options he is considering to force further premium reductions in the insurance market; and if he will make a statement on the matter. [23485/24]

Tax Reliefs

Colm Burke

51. Deputy Colm Burke asked the Minister for Finance to clarify what measures are to be taken to ensure there is not a discrepancy between higher and lower paid workers as a result of a higher BIK being made available for electric cars, which may be more expensive, but simultaneously result in greater tax reliefs than for those with internal combustion engine models; what incentives are available and will be introduced for lower income workers to ensure that plug-in electric hybrid vehicles are more affordable for them; and if he will make a statement on the matter. [23015/24]

Vehicle Registration Tax

Paul Kehoe

52. Deputy Paul Kehoe asked the Minister for Finance when the VRT rules were last changed for crew carrier vehicles that can carry over five passengers; if he is aware of the implications of this extra cost on those involved in the construction industry transporting workers who may have no other transport options available to them; and if he will make a statement on the matter. [23045/24]

Tax Code

Robert Troy

53. Deputy Robert Troy asked the Minister for Finance to review the bands for inheritance tax in Budget 2025 (details supplied). [23205/24]

Tax Code

Brendan Griffin

54. Deputy Brendan Griffin asked the Minister for Finance if Ireland is an outlier in personal taxation on investments; if citizens from other EU countries have a tax advantage when investing in funds domiciled in Ireland, whereas Irish citizens are at a disadvantage, thereby making investment in property and pensions the only simple alternative to leaving money in low interest savings accounts; if the matter will be reviewed; and if he will make a statement on the matter. [23239/24]

Tax Exemptions

Cathal Berry

55. Deputy Cathal Berry asked the Minister for Finance if he will consider exempting psychotherapists and counsellors from the 13.5% VAT rate, in order to improve access to mental health services; and if he will make a statement on the matter. [23268/24]

Tax Yield

Brendan Griffin

56. Deputy Brendan Griffin asked the Minister for Finance the amount generated by the local property tax, per local authority area, in 2023; and if he will make a statement on the matter. [23298/24]

Tax Yield

Brendan Griffin

57. Deputy Brendan Griffin asked the Minister for Finance the number of individual properties registered for payment of the local property tax, per local authority area, in 2023; and if he will make a statement on the matter. [23299/24]

Tax Yield

Brendan Griffin

58. Deputy Brendan Griffin asked the Minister for Finance the amount generated by the local property tax per category of property valuation, per local authority area, in 2023; and if he will make a statement on the matter. [23300/24]

Tax Code

Brendan Griffin

59. Deputy Brendan Griffin asked the Minister for Finance if he will reconsider plans to reintroduce further excise increases on fuel later this year; if tax receipts from fuel are ahead of schedule to date in 2024; if so, by how much; if he will provide a breakdown of actual income versus projected income, per category; and if he will make a statement on the matter. [23302/24]

Tax Code

Richard Boyd Barrett

72. Deputy Richard Boyd Barrett asked the Minister for Finance if, given the urgency of boosting housing supply, he is considering further changes to the residential zoned land tax to accelerate activation of residential zoned land; and if he will make a statement on the matter. [22766/24]

Tax Reliefs

Jennifer Murnane O'Connor

73. Deputy Jennifer Murnane O'Connor asked the Minister for Finance the number of help-to-buy claims approved in Carlow since 1 July 2020, along with the number of applicants associated with these claims; and if he will make a statement on the matter. [22703/24]

Consumer Protection

Pearse Doherty

74. Deputy Pearse Doherty asked the Minister for Finance to outline the provision in insurance law with respect to consent to settle, whereby policyholders must provide consent where an insurer wishes to make a settlement with respect to a third-party claim; and if he will make a statement on the matter. [22789/24]

Tax Rebates

Robert Troy

75. Deputy Robert Troy asked the Minister for Finance if any changes have been made in relation to the VAT refund order for farmers in place since 1972; and if he will make a statement on the matter. [22685/24]

Tax Code

Richard Boyd Barrett

76. Deputy Richard Boyd Barrett asked the Minister for Finance if he is planning further taxation measures to address property speculation; and if he will make a statement on the matter. [22767/24]

Tax Credits

James O'Connor

77. Deputy James O'Connor asked the Minister for Finance the total number of rent tax credit claims made in Cork for each of the years 2022, 2023 and to date in 2024; and if he will make a statement on the matter. [22688/24]

EU Agreements

Matt Carthy

78. Deputy Matt Carthy asked the Minister for Finance for an update on negotiations at a European level regarding the Capital Markets Union; and if he will make a statement on the matter. [22781/24]

Banking Sector

Aindrias Moynihan

79. Deputy Aindrias Moynihan asked the Minister for Finance if he is aware of difficulties persons are having in securing bridging finance products from the banking sector to secure a new home for downsizing while they are awaiting sale of their current home; and if he will make a statement on the matter. [22720/24]