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]