Ceisteanna Parlaiminte

Irish Real Estate Fund

Pearse Doherty

189. Deputy Pearse Doherty asked the Minister for Finance the value of the property and real estate investment held by all funds domiciled here; and the gross value and proportion of the total asset value figures of the amount that relates to residential and commercial properties. [27628/19]

Irish Real Estate Fund

Pearse Doherty

190. Deputy Pearse Doherty asked the Minister for Finance the value of all assets held by IREFs; and the gross value terms and proportion of the total asset value terms of the amount that relates to residential and commercial properties. [27629/19]

Irish Real Estate Fund

Pearse Doherty

191. Deputy Pearse Doherty asked the Minister for Finance the number of IREFs domiciled here; the number registered as ICAV structures, QIAIFs, RIAIFs and UCITS, respectively, in tabular form; and the percentage share of IREFs in each of the fund categories or corporate structures listed. [27630/19]

Irish Collective Asset Management Vehicles

Pearse Doherty

192. Deputy Pearse Doherty asked the Minister for Finance the number of qualifying investor alternative investment funds QIAIFs registered as ICAVs; the percentage this comprises of total QIAIFs; the gross value of the QIAIFs that are registered as ICAVs; and the percentage of this value of total QIAIFs value. [27631/19]

Irish Collective Asset Management Vehicles

Pearse Doherty

193. Deputy Pearse Doherty asked the Minister for Finance the number of alternative investment funds, AIFs, registered as ICAVs; the percentage this comprises of total AIFs; the gross value of the AIFs that are registered as ICAVs; and the percentage of this value of total AIFs value. [27632/19]

Summer Economic Statement

Pearse Doherty

203. Deputy Pearse Doherty asked the Minister for Finance the breakdown of the €600 million for discretionary revenue-raising measures in the summer economic statement, including, in the case of non-indexation, the revenue associated with each tax credit or threshold; and if he will make a statement on the matter. [27909/19]

Disabled Drivers and Passengers Scheme

Pearse Doherty

210. Deputy Pearse Doherty asked the Minister for Finance the reason a person (details supplied) in County Donegal is no longer exempt from car tax under the disabled drivers and passengers scheme; and if he will make a statement on the matter. [28026/19]

Revenue Commissioners Staff

Pearse Doherty

211. Deputy Pearse Doherty asked the Minister for Finance the level of recruitment planned by the Revenue Commissioners in 2019 at each grade level separate from recruitment that will be required to deal with Brexit issues; the number of persons expected to retire; if recruitment will be sufficient to replace persons who are retiring in each county by grade, in tabular form; and if he will make a statement on the matter. [28093/19]

Summer Economic Statement

Pearse Doherty

213. Deputy Pearse Doherty asked the Minister for Finance if annexe 1 on page 38 of the summer economic statement is a hypothetical scenario; if he plans to introduce the measures outlined; and if he will make a statement on the matter. [28147/19]

General Government Debt

Pearse Doherty

214. Deputy Pearse Doherty asked the Minister for Finance the reason a discrepancy exists in the statement of the general Government balance between table 6 on page 27 of the summer economic statement, in which the nominal general Government balance is listed as €1.4 billion, and the stability programme update 2019 which states the general Government balance as €1.235 billion; and if he will make a statement on the matter. [28148/19]

Stability Programme Data

Pearse Doherty

215. Deputy Pearse Doherty asked the Minister for Finance the breakdown of the €605 million resources not allocated which are listed in table 10 of the stability programme update 2019; and if there has been a change regarding this unallocated spend in the summer economic statement. [28149/19]

Universal Social Charge Yield

Pearse Doherty

48. Deputy Pearse Doherty asked the Minister for Finance the revenue collected as a result of the USC in each of the past five years; the estimated revenue to be collected in 2019; and if he will make a statement on the matter. [27356/19]

Bond Markets

Pearse Doherty

130. Deputy Pearse Doherty asked the Minister for Finance if all funds raised through the sale of green bonds will be spent directly on NDP-listed green spending totalling €23 billion in view of the fact that proceeds from green bond sales will be held in the central fund. [26094/19]

Bond Markets

Pearse Doherty

131. Deputy Pearse Doherty asked the Minister for Finance the projected timeline for the sale of green bonds; and the projected target for sales in order to finance green capital spending. [26095/19]

Bond Markets

Pearse Doherty

132. Deputy Pearse Doherty asked the Minister for Finance the amount raised through the sale of green bonds to date; and the value and maturity date of each in tabular form. [26096/19]

Tax Code

Pearse Doherty

148. Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer if the entry point to the higher rate of income tax was increased to €50,000 for single earners and €100,000 for couples who are both working and equivalent change for taxpayer units with one partner in work; and if he will make a statement on the matter. [26771/19]

Tax Code

Pearse Doherty

149. Deputy Pearse Doherty asked the Minister for Finance the work carried out to date on the issue of merging USC and PRSI; his plans to progress the issue; and if he will make a statement on the matter. [26772/19]

Credit Unions

Pearse Doherty

150. Deputy Pearse Doherty asked the Minister for Finance if he has considered an exemption for the credit union movement from the move towards 100% payment of regulatory costs by the industry in view of the social and volunteer ethos of the movement; and if he will make a statement on the matter. [26773/19]

Tax Reliefs Data

Pearse Doherty

68. Deputy Pearse Doherty asked the Minister for Finance the tax reliefs or schemes that are due to end in the next 12 months; the annual cost of the relief or scheme in tabular form; and if he will make a statement on the matter. [25936/19]

Knowledge Development Box

Pearse Doherty

69. Deputy Pearse Doherty asked the Minister for Finance the number of companies by size, that is SME or larger companies, that have availed of the knowledge development box tax scheme to date; the cost to the Exchequer by these categories; and if he will make a statement on the matter. [25937/19]

Tax Reliefs Data

Pearse Doherty

70. Deputy Pearse Doherty asked the Minister for Finance the estimated cost increasing to each of €3, €5 and €10 million the lifetime gains eligible for the entrepreneur relief 10% CGT rate. [25938/19]

Universal Social Charge Data

Pearse Doherty

71. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of abolishing the additional 3% USC rate payable by some self-employed taxpayers. [25939/19]

Tax Reliefs Data

Pearse Doherty

72. Deputy Pearse Doherty asked the Minister for Finance if he has considered the introduction of an industrial or commercial site conversion tax relief; and if he will make a statement on the matter. [25940/19]

Tax Credits

Pearse Doherty

73. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of indexing personal, PAYE and married person tax credits based on forecasts available such as the stability programme update with price inflation and wage inflation in each of the next five years; and if he will make a statement on the matter. [25974/19]

Tax Credits

Pearse Doherty

74. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of indexing the threshold at which a worker enters the lower and higher rate of tax based on forecasts available such as the stability programme update to wage and price inflation. [25975/19]

Income Data

Pearse Doherty

24. Deputy Pearse Doherty asked the Minister for Finance his plans to increase the threshold for entry to the higher rate of tax to €50,000; the estimated cost of this measure; and if he will make a statement on the matter. [25823/19]

Budget Measures

Pearse Doherty

31. Deputy Pearse Doherty asked the Minister for Finance when the review of betting tax changes made in budget 2019 will be completed; and if he will make a statement on the matter. [25529/19]

Licensed Moneylenders

Pearse Doherty

47. Deputy Pearse Doherty asked the Minister for Finance his plans to tackle the high cost of moneylenders through legislative means; and if he will make a statement on the matter. [25525/19]

Tax Code

Pearse Doherty

52. Deputy Pearse Doherty asked the Minister for Finance when the Revenue Commissioners will complete its review of flat rate expenses regimes in place; the way in which he will ensure that changes are politically proofed; and if he will make a statement on the matter. [25526/19]

Tax Compliance

Pearse Doherty

69. Deputy Pearse Doherty asked the Minister for Finance if he is satisfied that REITs and IREFs are paying a fair share of tax; and if he will make a statement on the matter. [25527/19]

Financial Services Regulation

Pearse Doherty

134. Deputy Pearse Doherty asked the Minister for Finance the estimated saving that would accrue from moving the entire cost of regulation of the financial sector onto the industry with the exception of credit unions; and if he will make a statement on the matter. [24863/19]

Tax Code

Pearse Doherty

152. Deputy Pearse Doherty asked the Minister for Finance if he will consider introducing a super tax on insurance companies in the form of a surcharge on corporation tax or by other means; and if he will make a statement on the matter. [25514/19]

Property Tax Data

Pearse Doherty

153. Deputy Pearse Doherty asked the Minister for Finance the estimated number of new households which would pay the local property tax, LPT, if the exemptions for properties built in 2013 ceased and if all residential properties built since 2013 were included; and if he will make a statement on the matter. [25551/19]

Mortgage Repayments

Pearse Doherty

146. Deputy Pearse Doherty asked the Minister for Finance if payments made by direct debit to new owners require a written mandate from the borrower authorising such direct debits with regard to the transfer of mortgages; if this permission has been sought in all cases; his views on whether banks are correct to release payments from the account of a borrower without such permission; and if he will make a statement on the matter. [23309/19]

Tracker Mortgages

Pearse Doherty

147. Deputy Pearse Doherty asked the Minister for Finance if a bank (details supplied) will contact all customers with similar cases immediately and provide similar additional compensation or redress further to a media report; and if he will make a statement on the matter. [23342/19]

Tax Data

Pearse Doherty

162. Deputy Pearse Doherty asked the Minister for Finance the value of investments in property or property-related assets here held by investment funds domiciled here by types of funds and types of investments, for example, offices and apartments; and the gross value and percentage of gross total for each type of fund, in tabular form. [23757/19]

Tax Data

Pearse Doherty

163. Deputy Pearse Doherty asked the Minister for Finance the value of investments in property or property-related assets held by investment funds not domiciled here by types of funds and types of investments, for example, offices and apartments; and the gross value and percentage of gross total for each type of fund, in tabular form. [23758/19]

Tax Data

Pearse Doherty

164. Deputy Pearse Doherty asked the Minister for Finance the property-related tax incentives that are available for all types of investment funds here by type of fund; and if he will make a statement on the matter. [23759/19]

Tax Data

Pearse Doherty

165. Deputy Pearse Doherty asked the Minister for Finance the tax received annually in each year since 2008 from all types of investment funds holding property or property-related assets or holding shares and units in property or property-related assets by type of funds; and the gross total and percentage of the gross total in tabular form. [23760/19]

Tax Reliefs Costs

Pearse Doherty

167. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of decreasing the floor at which the diesel rebate scheme becomes available to hauliers to 85 cent before VAT; and if he will make a statement on the matter. [23817/19]

Central Bank of Ireland Staff

Pearse Doherty

170. Deputy Pearse Doherty asked the Minister for Finance the contact he or the Central Bank has had with authorities in New Zealand regarding investigations into the behaviour of the incoming Governor of the Central Bank; and if he will make a statement on the matter. [23886/19]

EU Issues

Pearse Doherty

178. Deputy Pearse Doherty asked the Minister for Finance his views on the statement of the EU Commission in COM(2019) 507 final (details supplied); his plans to remedy the issue; and if he will make a statement on the matter. [24190/19]

Excise Duties Reliefs

Pearse Doherty

179. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be accrued if the excise duty exemption on aviation fuel was ended; and if he will make a statement on the matter. [24215/19]

Excise Duties Reliefs

Pearse Doherty

180. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be accrued if the excise duty exemption on aviation fuel was ended with an exception for domestic flights; and if he will make a statement on the matter. [24216/19]

Central Bank of Ireland Staff

Pearse Doherty

183. Deputy Pearse Doherty asked the Minister for Finance the fees paid to the recruiters appointed to run the selection process for the role of Governor of the Central Bank; the cost of the process; and if he will make a statement on the matter. [24291/19]

Central Bank of Ireland Staff

Pearse Doherty

184. Deputy Pearse Doherty asked the Minister for Finance the composition of the interview panel used in the interview process for the role of Governor of the Central Bank; and if he will make a statement on the matter. [24292/19]

Tax Yield

Pearse Doherty

57. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised from the introduction of a wealth tax of 0.5%, 1% and 2%, respectively, on assets of €1 million in value and above with no exemptions in tabular form. [22474/19]

Tax Yield

Pearse Doherty

58. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised from the introduction of a wealth tax of 0.5%, 1% and 2%, respectively, on assets of €1 million in value and above with an exemption of €250,000 per child in tabular form. [22475/19]

Tax Yield

Pearse Doherty

59. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised from the introduction of a wealth tax of 0.5%, 1% and 2%, respectively, on assets of €1 million in value and above with exemptions for farmers in tabular form. [22476/19]

Help-To-Buy Scheme Eligibility

Pearse Doherty

60. Deputy Pearse Doherty asked the Minister for Finance if the definition of "first-time buyer" for the purposes of the help-to-buy scheme is planned to cover cases in which a person has previously legally purchased a home but never held a beneficial interest in it, such as in a case in which the person acted as a trustee; and if he will make a statement on the matter. [22479/19]

Tax Data

Pearse Doherty

137. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering the personal, PAYE and earned income credits by 1.43% per €1,000 on an individual income between €100,000 and €170,000 per year, resulting in no entitlement to these tax credits when income is in excess of €170,000, based on the latest individualised income figures available to the Revenue Commissioners. [21398/19]

Tax Data

Pearse Doherty

138. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000, based on the latest individualised income figures available to the Revenue Commissioners. [21399/19]

Tax Data

Pearse Doherty

139. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2% per €1,000 on individual income between €100,000 and €150,000 per year, resulting in no entitlement to these tax credits when income is in excess of €150,000, based on the latest individualised income figures available to the Revenue Commissioners. [21400/19]

Tax Data

Pearse Doherty

140. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 5% per €1,000 on individual income between €100,000 and €120,000 per year, resulting in no entitlement to these tax credits when income is in excess of €120,000, based on the latest individualised income figures available to the Revenue Commissioners. [21401/19]

Tax Data

Pearse Doherty

141. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 5% per €1,000 on individual income between €100,000 and €120,000 per year resulting in no entitlement to these tax credits when income is in excess of €120,000 in addition to a USC rate of 2%, 3%, 4%, 5%, 6% and 7%, respectively, in excess of €120,000, based on the latest individualised income figures available to the Revenue Commissioners. [21402/19]

Tax Data

Pearse Doherty

142. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000 in addition to a USC rate of 2%, 3%, 4%, 5%, 6% and 7%, respectively, in excess of €140,000, based on the latest individualised income figures available to the Revenue Commissioners. [21403/19]

Tax Data

Pearse Doherty

143. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2% per €1,000 on individual income between €100,000 and €150,000 per year resulting in no entitlement to these tax credits when income is in excess of €150,000 in addition to a USC rate of 2%, 3%, 4%, 5%, 6% and 7%, respectively, in excess of €150,000, based on the latest individualised income figures available to the Revenue Commissioners. [21404/19]

Tax Data

Pearse Doherty

144. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE credit and earned income credit from income in excess of €80,000, a reduced credit by 5% per €1,000 for gross income between €80,000 and €100,000 and a 0% credit on gross income in excess of €100,000, based on the latest individualised income figures available to the Revenue Commissioners. [21405/19]

Tax Data

Pearse Doherty

145. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised through introducing a third rate of income tax (details supplied) on all income over €100,000, based on the latest individualised income figures available to the Revenue Commissioners. [21406/19]

Tax Credits

Pearse Doherty

152. Deputy Pearse Doherty asked the Minister for Finance the progress made on introducing a simplified process by which small and medium enterprises can avail of the research and development tax credit; and if he will make a statement on the matter. [21534/19]

Property Tax Data

Pearse Doherty

154. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of abolishing the local property tax and replacing the funding with central funds; and if he will make a statement on the matter. [21604/19]

Tax Data

Pearse Doherty

155. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by adding 50c of duty to a packet of 20 cigarettes with proportionate increases on other tobacco products. [21605/19]

Mortgage Interest Relief Data

Pearse Doherty

156. Deputy Pearse Doherty asked the Minister for Finance the budgetary impact of freezing the phasing out of mortgage interest relief; and if he will make a statement on the matter. [21606/19]

Tax Reliefs Data

Pearse Doherty

157. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of restoring trade union tax relief at the level it was at before its abolition; and if he will make a statement on the matter. [21607/19]

Tax Credits

Pearse Doherty

158. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the earned income credit to the same level as the PAYE credit; and if he will make a statement on the matter. [21608/19]

Tax Credits

Pearse Doherty

159. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of introducing a tax relief of 8.33%, that is equivalent to one month's rent for rent paid by all renters not in receipt of other State assistance on a refundable basis. [21609/19]

Tax Credits

Pearse Doherty

160. Deputy Pearse Doherty asked the Minister for Finance the estimated overall cost or gain of decreasing the research and development credit to 15% and 20%, respectively, generally but increasing it to 30% for SMEs. [21610/19]

Tax Credits

Pearse Doherty

161. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the research and development credit for SMEs to 30%. [21611/19]

Property Tax Data

Pearse Doherty

162. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue which would yield from an annual vacant property tax of €2,000, €5,000 and €10,000, respectively. [21615/19]

Property Tax Data

Pearse Doherty

163. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a non-principal private residence charge of €400 on properties indicated as such by owners in LPT returns and including commercial landlords but excluding local authorities and approved housing bodies. [21617/19]

NAMA Operations

Pearse Doherty

165. Deputy Pearse Doherty asked the Minister for Finance the impact on the general Government balance of the transfer of the €2 billion National Asset Management Agency, NAMA, surplus for 2020 to the State. [21664/19]

NAMA Operations

Pearse Doherty

166. Deputy Pearse Doherty asked the Minister for Finance his plans for the €2 billion National Asset Management Agency, NAMA, surplus to be collected in 2020; the way in which he plans to use it; when he plans to use same; the way in which the transfer of funds will be administered; and the location of its transfer. [21665/19]

NAMA Operations

Pearse Doherty

167. Deputy Pearse Doherty asked the Minister for Finance if the anticipated payment of €2 billion from the National Asset Management Agency, NAMA, in 2020 has been factored into the debt projection in the stability programme update; if not, the way in which it would reduce debt as a quantum and a percentage of gross domestic product and gross national income; and if it is fractured in to show the way in which not using it for debt reduction would affect the debt figures. [21666/19]

Tax Code

Pearse Doherty

179. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by increasing capital gains tax by 3% on passive gains only excluding active gains through the sale of an active business for example. [21928/19]

Tax Code

Pearse Doherty

180. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by increasing capital gains tax by 3%. [21929/19]

Tax Code

Pearse Doherty

181. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would raised by introducing a wealth tax at a rate of 1% set at a personal threshold of €1 million of net wealth with no asset exemptions. [21932/19]

Tax Code

Pearse Doherty

182. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue the would be raised by introducing a wealth tax at a rate of 1% set at a personal threshold of €1 million of net wealth with no asset exemptions with a rising rate of 1% at each additional €500,000 wealth threshold (details supplied). [21933/19]

Tax Code

Pearse Doherty

183. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a wealth tax at a rate of 1% set a personal threshold of €1 million of net wealth with asset exemptions for voluntary pensions and farms. [21934/19]

Tax Code

Pearse Doherty

184. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a wealth tax at a rate of 1% set at a personal threshold of €1 million of net wealth with asset exemptions for voluntary pensions and farms with a rising rate of 1% at each additional €500,000 wealth threshold (details supplied). [21935/19]

Real Estate Investment Trusts

Pearse Doherty

185. Deputy Pearse Doherty asked the Minister for Finance the expected revenue from ending the capital gains tax exemption from the sale of property held within REITs. [21939/19]

Irish Real Estate Fund

Pearse Doherty

186. Deputy Pearse Doherty asked the Minister for Finance the expected revenue from ending the dividend withholding tax exemption for non-resident IREF shareholders from dividends related to the sale of property held within a IREF for five years. [21940/19]

Real Estate Investment Trusts

Pearse Doherty

187. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from introducing a minimum dividend withholding tax rate of 25% and of 30% on all dividends paid by REITs. [21941/19]

Irish Real Estate Fund

Pearse Doherty

188. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from introducing a minimum dividend withholding tax rate of 25% and 30%, respectively, on all dividends paid by IREFs. [21942/19]

Tax Data

Pearse Doherty

189. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that could have been raised if intangible assets onshore between 2015 and 2018 were taxed at the current 80% cap; and if he will make a statement on the matter. [21943/19]

Corporation Tax Regime

Pearse Doherty

190. Deputy Pearse Doherty asked the Minister for Finance the additional corporation tax that could be expected if the bailed out banks had applied to them a 25% limit on losses that could be carried forward in any year and a five year absolute limit in which such losses could be used; and if he will make a statement on the matter. [21946/19]

Corporation Tax Regime

Pearse Doherty

191. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised if the remaining action points under BEPS were implemented by the end of 2019. [21945/19]

Financial Services Sector

Pearse Doherty

192. Deputy Pearse Doherty asked the Minister for Finance the estimated additional revenue that would be raised by increasing the bank levy by each of 10 percentage points and by 10%; and if he will make a statement on the matter. [21948/19]

Financial Services Regulation

Pearse Doherty

193. Deputy Pearse Doherty asked the Minister for Finance the estimated saving that would accrue from moving the entire cost of regulation of the financial sector onto the industry; and if he will make a statement on the matter. [21949/19]

Pensions Data

Pearse Doherty

194. Deputy Pearse Doherty asked the Minister for Finance the estimated savings that would be made by reducing the maximum tax relief available on private pension contributions to percentage rates (details supplied). [21951/19]

Pensions Data

Pearse Doherty

195. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by reducing the earnings cap for pension contributions from €115,000 to €70,000, €65,000 and €60,000, respectively. [21952/19]

Pensions Data

Pearse Doherty

196. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised from reducing the standard fund threshold from €2 million to €1.3, €1.5 and €1.7 million, respectively. [21953/19]

Pensions Data

Pearse Doherty

197. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by reducing the tax free lump sum retirement limit from €200,000 to levels (details supplied). [21954/19]

Pensions Data

Pearse Doherty

198. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by reducing the earnings cap for pension contributions from €115,000 to €60,000. [21955/19]

VAT Rate Application

Pearse Doherty

116. Deputy Pearse Doherty asked the Minister for Finance his views on whether a correction to the record of Dáil Éireann is required regarding his replies on the issue of the historic treatment of food and food supplements for the purposes of VAT; and if he will make a statement on the matter. [20446/19]

Irish Real Estate Fund

Pearse Doherty

145. Deputy Pearse Doherty asked the Minister for Finance the value of property held by IREFs in each of the years 2016 to 2018 and to date in 2019. [19315/19]

Real Estate Investment Trusts

Pearse Doherty

146. Deputy Pearse Doherty asked the Minister for Finance the value of property held by REITs in each of the years 2016 to 2018 and to date in 2019. [19316/19]

Tax Data

Pearse Doherty

147. Deputy Pearse Doherty asked the Minister for Finance the effective corporate tax and capital gains tax rates for private limited and public limited companies in each of the years 2016 to 2018. [19320/19]

Irish Real Estate Fund

Pearse Doherty

148. Deputy Pearse Doherty asked the Minister for Finance the effective corporate tax and capital gains tax rates for IREFs in each of the years 2016 to 2018. [19321/19]

Real Estate Investment Trusts

Pearse Doherty

149. Deputy Pearse Doherty asked the Minister for Finance the effective corporate tax and capital gains tax rates for REITs in each of the years 2016 to 2018. [19322/19]

Real Estate Investment Trusts

Pearse Doherty

150. Deputy Pearse Doherty asked the Minister for Finance the definition of completed REITs which are subject to capital gains tax on developed assets sold within three years of completing development; if it refers to building structures such as roofs in place; and if not, if it refers to completed when furnished. [19323/19]