Ceisteanna Parlaiminte

Government Expenditure

Pearse Doherty

187. Deputy Pearse Doherty asked the Minister for Finance the annual gross increases in general expenditure required between 2020 and 2024 to reach the EU15 average level of general expenditure as a percentage of GDP; if he will provide these annual expenditure increases as a percentage of GDP and a percentage of GNI; and the impact on projected general government balance, in tabular form. [7101/19]

Government Expenditure

Pearse Doherty

188. Deputy Pearse Doherty asked the Minister for Finance the annual gross increases in general revenue required between 2020 to 2024 to reach the EU15 average level of general revenue as a percentage of GDP; if he will provide these annual revenue increases as a percentage of GDP and a percentage of GNI; and the impact on projected general government balance in tabular form. [7102/19]

Mortgage Data

Pearse Doherty

155. Deputy Pearse Doherty asked the Minister for Finance the number of mortgages affected by the overcharging carried out by a company (details supplied) on mortgages previously owned by a bank; the average amount overcharged; when the overcharging commenced; if property that was being overcharged at the time was repossessed; and if he will make a statement on the matter. [4945/19]

Tax Deduction Systems

Pearse Doherty

157. Deputy Pearse Doherty asked the Minister for Finance if some or all substitute teachers are being treated in their tax affairs by the Revenue Commissioners as being on a cumulative basis instead of a week-one basis; the reason this is the case in view of the average loss in tax on a monthly basis; when the matter will be resolved; when teachers will be refunded; and if he will make a statement on the matter. [4976/19]

VAT Payments

Pearse Doherty

158. Deputy Pearse Doherty asked the Minister for Finance his plans to waive the requirement for a VAT guarantee for SMEs importing from the UK post-Brexit; and if he will make a statement on the matter. [4982/19]

EU Investigations

Pearse Doherty

164. Deputy Pearse Doherty asked the Minister for Finance if other countries have made a claim on the money collected from a company (details supplied) in an escrow account following the EU Commission state aid decision; and if he will make a statement on the matter. [5197/19]

Tax Code

Pearse Doherty

166. Deputy Pearse Doherty asked the Minister for Finance the scope that exists to allow foster children who have been fostered for a long term by foster parents to avail of group A status under capital acquisitions tax, CAT, rules; and if he will make a statement on the matter. [5364/19]

General Government Debt

Pearse Doherty

167. Deputy Pearse Doherty asked the Minister for Finance the impact of a no-deal Brexit based on existing departmental analysis on general government balance projections from 2019 to 2024, or until the latest date available. [5381/19]

Mortgage Data

Pearse Doherty

169. Deputy Pearse Doherty asked the Minister for Finance the number of mortgage loans, that is, private dwelling homes and buy-to-let, respectively within each sale (details supplied) that were in arrears of at least one day, in arrears of over 90 days and in arrears of 720 days or over; and if he will make a statement on the matter. [5507/19]

Mortgage Data

Pearse Doherty

170. Deputy Pearse Doherty asked the Minister for Finance if an analysis has been carried out on the number and value of mortgages that will be owned by non-bank entities if sales processes already notified proceed by the nature of the entity (details supplied). [5508/19]

Tax Credits

Pearse Doherty

171. Deputy Pearse Doherty asked the Minister for Finance when a tax credit certificate will issue to a person (details supplied) in County Donegal; and if he will make a statement on the matter. [5512/19]

General Government Debt

Pearse Doherty

172. Deputy Pearse Doherty asked the Minister for Finance the level of pre-committed expenditure for 2020 to 2024, in tabular form; the portion this expenditure forms of general Government balance in each year; and if he will make a statement on the matter. [5536/19]

General Government Debt

Pearse Doherty

173. Deputy Pearse Doherty asked the Minister for Finance the predicted general government balance for 2019 to 2024 or the latest date available; and if he will make a statement on the matter. [5537/19]

Tax Code

Pearse Doherty

61. Deputy Pearse Doherty asked the Minister for Finance the status of the analysis of the impact of the increase in betting tax to date; when a report will issue; and if he will make a statement on the matter. [4770/19]

Insurance Data

Pearse Doherty

62. Deputy Pearse Doherty asked the Minister for Finance the payments made by motor insurers in each of the past five years by type of claims, that is, third party, comprehensive and so on; and if he will make a statement on the matter. [4780/19]

Tax Code

Pearse Doherty

67. Deputy Pearse Doherty asked the Minister for Finance if the flat rate expenses regime already identified as not meeting the required criteria under the Revenue Commissioners review of such schemes is to be further reviewed; if not, if they are scheduled to cease on 1 January 2020; and if he will make a statement on the matter. [4846/19]

Tax Data

Pearse Doherty

88. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 180 and 181 of 15 January 2019, the number of cases in which inappropriate use of section 949AG of the Taxes Consolidation Act 1997 occurred; the percentage of cases this represented in each of the past three years; and if he will make a statement on the matter. [4515/19]

Tax Data

Pearse Doherty

89. Deputy Pearse Doherty asked the Minister for Finance the number of Circuit Court appeals lodged by the appellant in tax appeals cases in 2012 and 2013; the percentage of cases heard at appeal in the same period this represented; and if he will make a statement on the matter. [4516/19]

Tax Code

Pearse Doherty

156. Deputy Pearse Doherty asked the Minister for Finance if the Revenue Commissioners will examine the file of a person (details supplied) who is of the view that he or she is paying the higher rate of tax. [3716/19]

VAT Exemptions

Pearse Doherty

166. Deputy Pearse Doherty asked the Minister for Finance if Ireland enjoys exemptions pursuant to Article 395(1) of Directive 2006/112/EC of 28 November 2006 or derogations more generally from EU VAT rules; if so, the exemptions in this regard; and if he will make a statement on the matter. [4001/19]

Tax Yield

Pearse Doherty

167. Deputy Pearse Doherty asked the Minister for Finance the performance to date of the sugar tax in terms of revenue raised versus predicted revenue and in terms of reduction in sugary drinks being sold; and if he will make a statement on the matter. [4005/19]

VAT Rate Reductions

Pearse Doherty

168. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing VAT to a rate of 0% on household utility bills; if this is feasible under EU rules; and if he will make a statement on the matter. [4006/19]

Legislative Process

Pearse Doherty

175. Deputy Pearse Doherty asked the Minister for Finance the legislation including heads of Bills from his Department which have been sent to EU institutions before their publication for the period of the thirty-second Dáil; and if he will make a statement on the matter. [4249/19]

Customs and Excise Controls

Pearse Doherty

86. Deputy Pearse Doherty asked the Minister for Finance if custom officials carry out adequate surveillance and checks with regard a particular transport service (details supplied) in view of concerns raised. [3464/19]

Tracker Mortgage Examination

Pearse Doherty

87. Deputy Pearse Doherty asked the Minister for Finance when the Central Bank will make a final decision on whether its staff will be included in the tracker review as impacted customers; and if he will make a statement on the matter. [3495/19]

Insurance Costs

Pearse Doherty

66. Deputy Pearse Doherty asked the Minister for Finance the steps in the cost of insurance working group report relevant to agricultural marts; the progress made to date in relation to same; and if he will make a statement on the matter. [3161/19]

Banking Sector

Pearse Doherty

67. Deputy Pearse Doherty asked the Minister for Finance the number of applications made for a transfer of a banking business under section 33 of the Central Bank Act 1971; the number of transfers carried out; if a list of these transfers will be provided; the transfer applications rejected by him or the Central Bank; and if he will make a statement on the matter. [3163/19]

Excise Duties

Pearse Doherty

118. Deputy Pearse Doherty asked the Minister for Finance the position on the proposed amendments to the excise structures directives to allow a reduction in excise duties for small cider producers; his views on a similar change to allow an exemption for small commercial distillers; and if he will make a statement on the matter. [2503/19]

Departmental Communications

Pearse Doherty

132. Deputy Pearse Doherty asked the Minister for Finance the purpose of the guidance note titled Minister for Finance’s Approval of Transfers of Banking Business under Part III of the Central Bank Act 1971, published on 7 January 2019; the way in which this note changes the current requirements; and if he will make a statement on the matter. [2852/19]

Social and Affordable Housing

Pearse Doherty

133. Deputy Pearse Doherty asked the Minister for Finance the number of social homes and affordable homes, respectively, that have been built by NAMA debtors since its launch. [2854/19]

Social and Affordable Housing

Pearse Doherty

134. Deputy Pearse Doherty asked the Minister for Finance the number of homes built by NAMA debtors since its launch; and the number of these homes built under Part V of the Planning and Development Act 2000. [2855/19]

Social and Affordable Housing

Pearse Doherty

135. Deputy Pearse Doherty asked the Minister for Finance the number of units per development (details supplied) that have been allocated to the various local authorities under Part V agreements; and the agreement which was reached in place of an allocation of units. [2856/19]

NAMA Operations

Pearse Doherty

136. Deputy Pearse Doherty asked the Minister for Finance the date NAMA will be wound up; and if he will make a statement on the matter. [2857/19]

NAMA Operations

Pearse Doherty

137. Deputy Pearse Doherty asked the Minister for Finance the plans which have been put in place for the wind-down of NAMA; and if he will make a statement on the matter. [2858/19]

NAMA Debtors

Pearse Doherty

138. Deputy Pearse Doherty asked the Minister for Finance the number of debtors left in NAMA; the par value of the debt; and if he will make a statement on the matter. [2859/19]

NAMA Staff Data

Pearse Doherty

139. Deputy Pearse Doherty asked the Minister for Finance the number of staff left in NAMA; the number that will be made redundant in 2019; and if he will make a statement on the matter. [2860/19]

NAMA Staff Data

Pearse Doherty

140. Deputy Pearse Doherty asked the Minister for Finance the amount paid in redundancy or severance to former staff of NAMA; the amount paid to incentivise staff to remain with the agency; and if he will make a statement on the matter. [2861/19]

Tax Appeals Commission

Pearse Doherty

180. Deputy Pearse Doherty asked the Minister for Finance the number of times the Revenue Commissioners are of the view that section 949AG of the Taxes Consolidation Act 1997, prior to its deletion in the Finance Act 2018, had been used to impose an unintended and inappropriate administrative burden on the Tax Appeals Commission and Revenue Commissioners; if the Tax Appeal Commissioners have stated a position regarding the removal of the paragraph; and if he will make a statement on the matter. [54046/18]

Tax Appeals Commission

Pearse Doherty

181. Deputy Pearse Doherty asked the Minister for Finance his plans on establishing the right of appellants to take a case to the Circuit Court as opposed to the High Court in view of the deletion of section 949AG of the Taxes Consolidation Act 1997 in order to return to the status quo, as is the stated intention in removing the paragraph; and if he will make a statement on the matter. [54047/18]

Central Bank of Ireland Supervision

Pearse Doherty

117. Deputy Pearse Doherty asked the Minister for Finance the extent to which the money laundering allegations at a bank (details supplied) have been investigated to ascertain if its branch here was part of suspicious or illegal activities; and if he will make a statement on the matter. [53506/18]

Legislative Measures

Pearse Doherty

134. Deputy Pearse Doherty asked the Minister for Finance if the Consumer Protection (Regulation of Credit Servicing Firms) Bill 2018 will regulate a company (details supplied); if securitisations similar to that in a bank will regulate the owners of the credit; and if he will make a statement on the matter. [52741/18]

Mortgage Book Sales

Pearse Doherty

164. Deputy Pearse Doherty asked the Minister for Finance the reason the code of practice on the transfer of mortgages is considered voluntary; the legal basis on which it was issued; the reason it was issued if there was no legal basis for same; and if he will make a statement on the matter. [53412/18]

Mortgage Book Sales

Pearse Doherty

165. Deputy Pearse Doherty asked the Minister for Finance his views on the statement (details supplied) of his predecessor on the code of practice for the transfer of mortgages of the Central Bank. [53413/18]

Tax Code

Pearse Doherty

135. Deputy Pearse Doherty asked the Minister for Finance his views on whether legislative changes are required to the tax code in view of a Tax Appeals Commission ruling (details supplied); and if he will make a statement on the matter. [51690/18]

Central Bank of Ireland

Pearse Doherty

138. Deputy Pearse Doherty asked the Minister for Finance the location of Ireland’s gold reserves; his plans to move these reserves onto the island of Ireland in the event of Brexit; and if he will make a statement on the matter. [50147/18]

Tax Code

Pearse Doherty

148. Deputy Pearse Doherty asked the Minister for Finance the specific professions that had their flat rate expenses regime reviewed recently; if the proposed changes are due to come into effect as of 1 January 2020; if all professions are under review; if not, his plans to review them in the future; and if he will make a statement on the matter. [50341/18]

Tax Code

Pearse Doherty

150. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of indexing all tax thresholds and credits by each band or credit based on wage inflation of 3.8% for the next five years. [50550/18]

Corporation Tax Regime

Pearse Doherty

165. Deputy Pearse Doherty asked the Minister for Finance the cost to date of the decision to allow some companies continue to use the "double Irish" until 2020; the number of companies using the scheme; the estimated net extra revenue if the close date was moved to 1 January 2019; and if he will make a statement on the matter. [50908/18]

Tax Data

Pearse Doherty

76. Deputy Pearse Doherty asked the Minister for Finance the allowances claimed by the top five, 20, 50 and 100 companies, respectively in 2015 and 2016 with regard to the figures provided by him to the Oireachtas Committee on Finance, Public Expenditure and Reform and Taoiseach regarding annual claims for capital allowances; and if he will make a statement on the matter. [49975/18]

Banking Operations

Pearse Doherty

145. Deputy Pearse Doherty asked the Minister for Finance the cost incurred by a bank (details supplied) for its corporate hospitality event at the recent Ireland versus New Zealand rugby match. [48844/18]

Tax Data

Pearse Doherty

153. Deputy Pearse Doherty asked the Minister for Finance the cost or revenue raised by a policy of a 5% income levy on income above €140,000 for individual income based on the latest available individualised data together with the tapering of tax credits on individual income between €100,000 and €140,000 at the rate of 2.5% per €1,000. [48932/18]

Tax Data

Pearse Doherty

154. Deputy Pearse Doherty asked the Minister for Finance the revenue raised by increasing the rate of exit tax to be introduced in the Finance Bill 2018 from 12.5% to 20%, 25%, 30% and 33% respectively. [48961/18]

Tax Code

Pearse Doherty

155. Deputy Pearse Doherty asked the Minister for Finance the revenue raised by introducing a digital services tax of 1%, 2% and 5% respectively on digital services firms with turnover of €50 million or over here and at least €750 million globally. [48962/18]

Recycling Policy

Pearse Doherty

156. Deputy Pearse Doherty asked the Minister for Finance the revenue to be raised by introducing a 1%, 2% and 5% levy on products with packaging which does not have at least 30%, 40% and 50% recyclable material, in tabular form. [48963/18]

Recycling Policy

Pearse Doherty

157. Deputy Pearse Doherty asked the Minister for Finance the revenue raised of introducing a latte levy of 5 cent, 10 cent and 25 cent on each single use coffee cup used or distributed in a commercial setting. [48964/18]

Tax Reliefs Data

Pearse Doherty

158. Deputy Pearse Doherty asked the Minister for Finance the revenue raised by standardising all pension tax relief at the 20% rate. [48965/18]

Tax Code

Pearse Doherty

159. Deputy Pearse Doherty asked the Minister for Finance the cost of equalising the earned income credit with the PAYE credit. [48966/18]

Mortgage Interest Relief Data

Pearse Doherty

160. Deputy Pearse Doherty asked the Minister for Finance the cost in budgetary terms of retaining mortgage interest relief at the level it will be at from the 1 January for the next three years. [48967/18]

Foreign Direct Investment

Pearse Doherty

161. Deputy Pearse Doherty asked the Minister for Finance the savings that would be expected if the special assignee relief programme, SARP, scheme was abolished. [48968/18]

Tax Credits

Pearse Doherty

163. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the personal tax credit for the single, married, and so on credit by €50, €100, €200, €300, €400 and €500, respectively. [49007/18]

Tax Code

Pearse Doherty

164. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 158 of 13 November 2018, if the date of 1 January 2019 for removal of flat rate expenses is accurate. [49051/18]

Mortgage Arrears Proposals

Pearse Doherty

2. Deputy Pearse Doherty asked the Minister for Finance the reason the commitment in A Programme for Partnership Government to amend the code of conduct on mortgage arrears has been broken in view of the widespread existence of vulture funds as owners of credit. [48683/18]

Tax Code

Pearse Doherty

7. Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the Revenue Commissioners’ decision to end the unvouched disregard allowance for certain workers as of 1 January 2019; and if he will discuss this matter with the Revenue Commissioners and seek to have this decision reversed. [48597/18]

Tracker Mortgage Examination

Pearse Doherty

9. Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the fact that the victims of the tracker mortgage scandal have established that in the case of at least one bank (details supplied), the independent appeals board examining their appeal was not provided with all records pertaining to their case; if this is common practice across the banks; and if he will make a statement on the matter. [48596/18]

Insurance Fraud

Pearse Doherty

14. Deputy Pearse Doherty asked the Minister for Finance his plans to amend the recommendations in the cost of insurance working group plan that a publicly funded Garda anti-fraud unit to deal with insurance fraud be put in place. [48599/18]

Licensed Moneylenders

Pearse Doherty

25. Deputy Pearse Doherty asked the Minister for Finance his plans to legislate to place a cap on the rates that can be charged by moneylenders; and if he will make a statement on the matter. [48598/18]

Insurance Industry

Pearse Doherty

26. Deputy Pearse Doherty asked the Minister for Finance the steps he will take to ensure residents affected by the going into liquidation of an underwriter (details supplied) of their structural warranties are not unfairly affected. [48600/18]

Tax Code

Pearse Doherty

54. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of indexing the standard rate cut-off point for each of the next five years; and the cumulative cost. [48715/18]

Tax Code

Pearse Doherty

55. Deputy Pearse Doherty asked the Minister for Finance the cost of indexing all tax bands and credits for each of the next five years with a breakdown of all elements; and the cumulative cost in relation to same. [48716/18]

Legislative Programme

Pearse Doherty

172. Deputy Pearse Doherty asked the Minister for Finance the measures in the Finance Bill 2018 awaiting state aid approval; the measures from previous Finance Acts still awaiting state aid approval; and if he will make a statement on the matter. [48170/18]

Code of Conduct on Mortgage Arrears Breaches

Pearse Doherty

178. Deputy Pearse Doherty asked the Minister for Finance the number of infractions of the code of conduct on mortgage arrears recorded since 2013; the number of fines or other penalties which resulted; and if he will make a statement on the matter. [48273/18]

Tax Reliefs Application

Pearse Doherty

179. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 158, 164 and 169 to 171, inclusive, of 13 November 2018, if the changes mentioned will be introduced by primary or secondary legislation or without legislation; and if he will make a statement on the matter. [48282/18]

Revenue Commissioners

Pearse Doherty

142. Deputy Pearse Doherty asked the Minister for Finance when the Revenue Commissioners will respond to a request for a document for a person (details supplied) in County Donegal; and if he will make a statement on the matter. [47377/18]

Tax Code

Pearse Doherty

158. Deputy Pearse Doherty asked the Minister for Finance the changes in flat rate expenses to take effect from 2019; the number of workers affected; the savings expected to accrue; and if he will make a statement on the matter. [46473/18]

Insurance Compensation Fund

Pearse Doherty

163. Deputy Pearse Doherty asked the Minister for Finance if his attention and the attention of the Central Bank has been drawn to the liquidation of a company (details supplied) that was the underwriter on structural warranties in a housing estate in County Dublin; if the Insurance Compensation Fund is available to assist in funding alternative underwriters; and if he will make a statement on the matter. [46535/18]

Irish Real Estate Fund

Pearse Doherty

173. Deputy Pearse Doherty asked the Minister for Finance the amount of Irish Real Estate Fund dividend withholding tax collected in 2017; and the amount collected to date in 2018. [44721/18]

VAT Rate Application

Pearse Doherty

179. Deputy Pearse Doherty asked the Minister for Finance the way in which the annual rent of a mobile home is affected by the changes to VAT made in budget 2019; and if he will make a statement on the matter. [44819/18]

Tax Data

Pearse Doherty

184. Deputy Pearse Doherty asked the Minister for Finance the cost of increasing to amounts (details supplied), the standard rate income tax cut off point for a single point; the estimated cost of an equivalent increase for married couples and so on; and if he will make a statement on the matter. [44997/18]

Tax Data

Pearse Doherty

185. Deputy Pearse Doherty asked the Minister for Finance the estimated cost or revenue raised by proposed measures (details supplied). [44998/18]

Revenue Commissioners Reports

Pearse Doherty

186. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 203 of 23 October 2018, if he will clarify the nature of the deliberative process mentioned; when this process began; and when it will be concluded. [45006/18]

Tax Avoidance

Pearse Doherty

2. Deputy Pearse Doherty asked the Minister for Finance the steps he will take to ensure high-wealth persons pay an appropriate level of tax in view of the information contained in the recent Comptroller and Auditor General report. [44237/18]

Banking Sector Remuneration

Pearse Doherty

18. Deputy Pearse Doherty asked the Minister for Finance when the report he commissioned on bankers’ pay will be completed and published; and if he will make a statement on the matter. [44221/18]

Small and Medium Enterprises

Pearse Doherty

23. Deputy Pearse Doherty asked the Minister for Finance if he will introduce a simplified process by which small and medium-sized enterprises can avail of the research and development tax credit. [44219/18]

Credit Union Services

Pearse Doherty

32. Deputy Pearse Doherty asked the Minister for Finance the progress that has been made in putting in place a strategy for the development of growth for credit unions; and if he will make a statement on the matter. [44217/18]

Banking Sector

Pearse Doherty

33. Deputy Pearse Doherty asked the Minister for Finance the number of loan sales by State backed banks he and his predecessor have been notified of and not raised an objection to since February 2016; the value of these sales; and the number of principal dwelling houses included. [44220/18]

Fuel Rebate Scheme

Pearse Doherty

44. Deputy Pearse Doherty asked the Minister for Finance his plans to rework the diesel rebate scheme for hauliers in view of the industry’s exposure to Brexit. [44218/18]

Consultancy Contracts Expenditure

Pearse Doherty

124. Deputy Pearse Doherty asked the Minister for Finance the services provided by each company (details supplied) with regard to the published Payments to Suppliers (Purchase Orders over €20,000) 1 July to 30 September 2018; and if he will make a statement on the matter. [44169/18]

Departmental Bodies

Pearse Doherty

199. Deputy Pearse Doherty asked the Minister for Finance the involvement of State bodies under his aegis or the details of representatives of State-backed banks that are attending Saudi Arabia's Future Investment Initiative; and if he will make a statement on the matter. [43221/18]

Revenue Commissioners Reports

Pearse Doherty

203. Deputy Pearse Doherty asked the Minister for Finance if the Revenue Commissioners' tender for a report was completed (details supplied); if so, when the report was compiled and published; and if he will make a statement on the matter. [43324/18]

Employment Data

Pearse Doherty

220. Deputy Pearse Doherty asked the Minister for Finance if the Revenue Commissioners hold data on the number of workers paid weekly, fortnightly, monthly and so on; and if so, if it will provide same. [43676/18]

VAT Rate Application

Pearse Doherty

47. Deputy Pearse Doherty asked the Minister for Finance if changes will be introduced to bring clarity and consistency to the VAT rating of health food supplements; and if he will make a statement on the matter. [41553/18]

Oireachtas Banking Inquiry

Pearse Doherty

49. Deputy Pearse Doherty asked the Minister for Finance the progress made on implementing each recommendation of the banking inquiry with relevance to his Department; and if he will make a statement on the matter. [40631/18]

Credit Union Services

Pearse Doherty

58. Deputy Pearse Doherty asked the Minister for Finance the progress made on the confidence and supply commitment to develop a strategy for the growth and development of the credit union sector; and if he will make a statement on the matter. [40877/18]

Financial Services Regulation

Pearse Doherty

75. Deputy Pearse Doherty asked the Minister for Finance his views on the emergence of new financial products that involve a service in which the lender buys directly from a shop on behalf of borrowers such as a website (details supplied); the rights of the borrowers in this scenario; and his plans to regulate the products. [40360/18]

Tax Exemptions

Pearse Doherty

77. Deputy Pearse Doherty asked the Minister for Finance the cost implications of a €500 increase or decrease in the small gift exemption under capital acquisitions tax rules; and if he will make a statement on the matter. [40390/18]

Insurance Compensation Fund

Pearse Doherty

81. Deputy Pearse Doherty asked the Minister for Finance the timeframe for those awaiting the 100% of their claims following the collapse of a company (details supplied) to receive their money; and if he will make a statement on the matter. [40472/18]

Banking Sector

Pearse Doherty

170. Deputy Pearse Doherty asked the Minister for Finance the reason some mortgage holders have been written to by their banks demanding photo identification; if there have been recent legal or regulatory changes that provoked these letters; and if he will make a statement on the matter. [39457/18]

Pension Provisions

Pearse Doherty

137. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 61 of 2 December 2015, if progress has been made on allowing for bona fide transfers of pensions while safeguarding against avoidance schemes; and if he will make a statement on the matter. [38311/18]

Tax Collection

Pearse Doherty

138. Deputy Pearse Doherty asked the Minister for Finance the anticipated changes in the volume of tax collected as a result of the modernisation of the PAYE system from 2019 on the basis of no other changes; and if he will make a statement on the matter. [38407/18]

Fuel Rebate Scheme

Pearse Doherty

55. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the floor applied to the fuel rebate scheme to €0.85 per litre based on current prices and forecasts made by his Department regarding the price of petrol and diesel. [38190/18]