Ceisteanna Parlaiminte

Fuel Rebate Scheme

Pearse Doherty

56. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of changes to the fuel rebate scheme in order that the maximum rebate available under the scheme is increased from 7.5 cent to 15 cent per litre and payable once the price reaches €1 excluding VAT and that the rebate would continue to be payable on a sliding scale but commencing when the diesel price is at €0.85 excluding VAT and reaching the maximum rebate of 15 cents once the price reaches €1 excluding VAT. [38191/18]

Financial Services and Pensions Ombudsman Data

Pearse Doherty

62. Deputy Pearse Doherty asked the Minister for Finance the details and the nature of complaints to the financial services ombudsman against intermediaries submitted in each of the years 2012 to 2016; the number of complaints against intermediaries in each of the years 2012 to 2016 which are still open; the details of complaints against product providers in each of the years 2012 to 2016; and the number of complaints in each of the years 2012 to 2016 against product providers which are still open. [38033/18]

Financial Services and Pensions Ombudsman

Pearse Doherty

63. Deputy Pearse Doherty asked the Minister for Finance if the financial services ombudsman is in a position to respond to correspondence received by him relating to the case of a person (details supplied). [38035/18]

Corporation Tax

Pearse Doherty

132. Deputy Pearse Doherty asked the Minister for Finance the estimated budgetary impact of the corporation tax roadmap; the breakdown of same in the circumstances applicable; and if he will make a statement on the matter. [37165/18]

Hospital Consultant Contracts

Pearse Doherty

133. Deputy Pearse Doherty asked the Minister for Finance the impact of the issue the financial contractual obligations to consultants being honoured operating under the 2008 consultants' contract will have in budget 2019; and if these moneys are factored into the base when calculating available fiscal space. [37171/18]

Tax Credits

Pearse Doherty

134. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of the existing tax credit for rent paid to private landlords for 2019. [37220/18]

Tax Code

Pearse Doherty

111. Deputy Pearse Doherty asked the Minister for Finance his views on making it mandatory for high earners to file a tax return; and if he will make a statement on the matter. [35770/18]

Tax Exemptions

Pearse Doherty

113. Deputy Pearse Doherty asked the Minister for Finance his plans to introduce an exemption from capital gains tax in cases in which a person or family move into a parent or other relative's home to act as carers and then seek to sell the original home; and if he will make a statement on the matter. [35823/18]

Motor Insurance Costs

Pearse Doherty

114. Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the difficulties faced by and extortionate prices being quoted to young drivers seeking to access insurance to operate as a HGV driver; if he will request the data behind these quotes from an organisation (details supplied); and if he will make a statement on the matter. [35842/18]

Banking Sector

Pearse Doherty

115. Deputy Pearse Doherty asked the Minister for Finance the steps that will be taken in response to the Central Bank's report on the culture in Irish banks; and if he will make a statement on the matter. [35888/18]

NAMA Operations

Pearse Doherty

116. Deputy Pearse Doherty asked the Minister for Finance his plans to use any eventual surplus from NAMA to help resolve the housing crisis; and if he will make a statement on the matter. [35892/18]

State Debt

Pearse Doherty

117. Deputy Pearse Doherty asked the Minister for Finance the impact on the debt to GDP ratio of a reduction of the debt by €2, €3 and €5 billion, respectively; and if he will make a statement on the matter. [35893/18]

VAT Rate Application

Pearse Doherty

122. Deputy Pearse Doherty asked the Minister for Finance if it is possible to introduce a differentiated VAT rate within a single economic sector based on profitability or other measures such as turnover; and if he will make a statement on the matter. [35979/18]

Tax Code

Pearse Doherty

146. Deputy Pearse Doherty asked the Minister for Finance if the Revenue Commissioners request details of foreign PPS numbers, for example, an Australian tax number, from persons who have worked abroad for the landlord's tax refund of HAP payments; and if he will make a statement on the matter. [36368/18]

Budget 2019

Pearse Doherty

156. Deputy Pearse Doherty asked the Minister for Finance his plans for an increase in excise duty in budget 2019; and if he will make a statement on the matter. [36547/18]

European Central Bank Interest Rates

Pearse Doherty

199. Deputy Pearse Doherty asked the Minister for Finance the estimated way in which European Central Bank interest rate increases of 0.1%, 0.25% and 0.5% would impact the level of yearly sovereign debt repayments in each year until 2023; and if he will make a statement on the matter. [33107/18]

Fiscal Data

Pearse Doherty

200. Deputy Pearse Doherty asked the Minister for Finance the estimated resources that would be borrowed to spend at minimum compliance with the fiscal rules in each year until 2021, including figures for gross borrowing and additional borrowing above Government levels. [33108/18]

Tax Code

Pearse Doherty

201. Deputy Pearse Doherty asked the Minister for Finance if the decision by his predecessor to extend to 100% the value of intangible assets that could be used to write off profit was linked to the abolition of the double Irish; and if he will make a statement on the matter. [33155/18]

Tax Collection Forecasts

Pearse Doherty

204. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering the personal pay-as-you-earn and earned income credits by 1.43% per €1,000 on 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; and if he will make a statement on the matter. [33207/18]

Tax Collection Forecasts

Pearse Doherty

205. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the single personal, that is, no taper for married portion of credit entitlements €1,650 pay as you earn and earned income credits, by 1.43% per €1,000 on 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; and if he will make a statement on the matter. [33208/18]

Tax Collection Forecasts

Pearse Doherty

206. 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; and if he will make a statement on the matter. [33209/18]

Tax Collection Forecasts

Pearse Doherty

207. 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; and if he will make a statement on the matter. [33210/18]

Tax Collection Forecasts

Pearse Doherty

208. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the 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; and if he will make a statement on the matter. [33211/18]

Tax Collection Forecasts

Pearse Doherty

209. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the 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, coupled with an additional USC rate (details supplied); and if he will make a statement on the matter. [33212/18]

Tax Collection Forecasts

Pearse Doherty

210. 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, coupled with an additional USC rate (details supplied); and if he will make a statement on the matter. [33213/18]

Tax Collection Forecasts

Pearse Doherty

211. 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, coupled with an additional USC rate (details supplied); and if he will make a statement on the matter. [33214/18]

Tax Collection Forecasts

Pearse Doherty

212. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the 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. [33215/18]

Economic Growth

Pearse Doherty

214. Deputy Pearse Doherty asked the Minister for Finance his views on whether increases in the price of oil constitute a threat to growth in the economy; and if he will make a statement on the matter. [33270/18]

IBRC Liquidation

Pearse Doherty

219. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 170 of 4 July 2018, the name of the large professional services firm hired to carry out the investigation. [33435/18]

Motor Insurance Coverage

Pearse Doherty

98. Deputy Pearse Doherty asked the Minister for Finance the actions being taken to ensure that car owners with older cars are not excluded from the insurance market; and if he will make a statement on the matter. [31676/18]

Housing Provision

Pearse Doherty

62. Deputy Pearse Doherty asked the Minister for Finance his views on whether the shortage of housing supply and continued significant increases in residential property prices and rents represents a major domestic risk to the economy. [31483/18]

Brexit Negotiations

Pearse Doherty

76. Deputy Pearse Doherty asked the Minister for Finance the preparations being undertaken with regard to customs in the event of a no-deal Brexit. [30972/18]

Community Banking

Pearse Doherty

94. Deputy Pearse Doherty asked the Minister for Finance the role his Department played in the recent publication of the report on the role of Sparkasse; and if he will make a statement on the matter. [30970/18]

Tax Code

Pearse Doherty

104. Deputy Pearse Doherty asked the Minister for Finance the reason the cap on intangible assets that could be written off against profits was raised to 100% in budget 2015. [30969/18]

Corporation Tax Regime

Pearse Doherty

109. Deputy Pearse Doherty asked the Minister for Finance when the report on banks and corporation tax will be published; and if he will make a statement on the matter. [30971/18]

Banking Operations

Pearse Doherty

166. Deputy Pearse Doherty asked the Minister for Finance his views on the use of securitisation vehicles by banks in which the State has an interest to reduce the liabilities on its balance sheet; and if he will make a statement on the matter. [31191/18]

Financial Services Regulation

Pearse Doherty

163. Deputy Pearse Doherty asked the Minister for Finance the number of appeals lodged at the Irish Financial Services appeals tribunal; the number that were accepted as appealable; the number of hearings held; the number of Central Bank decisions or findings successfully appealed in each year since the tribunal was established in each case; and if he will make a statement on the matter. [30023/18]

Financial Services Regulation

Pearse Doherty

164. Deputy Pearse Doherty asked the Minister for Finance the cost each year and to date in 2018 of the Irish Financial Services appeals tribunal; the cost to the Central Bank incurred through legal fees related to the tribunal; and if he will make a statement on the matter. [30024/18]

Help-To-Buy Scheme

Pearse Doherty

165. Deputy Pearse Doherty asked the Minister for Finance his plans to extend the help-to-buy scheme beyond its end date; and if he will make a statement on the matter. [30047/18]

Tax Code

Pearse Doherty

84. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the lifetime cap on qualifying gains for entrepreneur relief from capital gains tax to €11.5 million and €15 million, respectively. [29774/18]

Tax Code

Pearse Doherty

85. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of introducing a 30% tax rate for income on share dividends. [29775/18]

Tax Code

Pearse Doherty

86. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of introducing a 20% capital gains tax rate for investors in unquoted companies with a lifetime limit of €10 million qualifying gains. [29776/18]

Tax Code

Pearse Doherty

87. Deputy Pearse Doherty asked the Minister for Finance if it is feasible technically to introduce a varied tax credit rate of 30% for SMEs only availing of the research and development tax credit; the potential cost estimates; and if he will make a statement on the matter. [29777/18]

Tax Exemptions

Pearse Doherty

88. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of implementing an exemption from benefit-in-kind tax for professional subscription fees that are considered commercially necessary; and if he will make a statement on the matter. [29778/18]

Legislative Reviews

Pearse Doherty

92. Deputy Pearse Doherty asked the Minister for Finance the specific changes he has introduced in the Home Building Finance Ireland Bill 2018 as a result of discussions with the EU Commission; and if he will make a statement on the matter. [29884/18]

Departmental Investigations

Pearse Doherty

170. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 222 of 2 July 2013, the cost and outcomes of the investigation referred to as ongoing at the time; and if he will make a statement on the matter. [29467/18]

NAMA Receivers

Pearse Doherty

172. Deputy Pearse Doherty asked the Minister for Finance the amount paid to receivers by NAMA to date and by year; the fees received by each receiver to date in tabular form; and if he will make a statement on the matter. [29483/18]

Financial Services and Pensions Ombudsman Data

Pearse Doherty

68. Deputy Pearse Doherty asked the Minister for Finance the number of times the Financial Services and Pensions Ombudsman has used its discretion to examine cases outside the designated time limits since the passing of the Financial Services and Pensions Ombudsman Act 2017; the circumstances of each case; and if he will make a statement on the matter. [28693/18]

Stability Programme Data

Pearse Doherty

100. Deputy Pearse Doherty asked the Minister for Finance the effects of minimum compliance with the expenditure benchmark on the general Government balance and structural balance respectively as a percentage of GDP if the position of minimum compliance with the expenditure benchmark was taken, including the use of monies earmarked for a rainy day fund as spending, for the years 2019, 2020 and 2021. [28557/18]

Fiscal Data

Pearse Doherty

101. Deputy Pearse Doherty asked the Minister for Finance the impact on the State’s borrowing if the net fiscal space under the expenditure benchmark, including the €0.5 billion earmarked annually for the rainy day fund as spending, was committed to expenditure for the years 2019, 2020 and 2021. [28559/18]

Fiscal Data

Pearse Doherty

102. Deputy Pearse Doherty asked the Minister for Finance the impact on the State’s debt to GDP and debt to GNI* ratio, both in gross terms and as percentage, if the net fiscal space under the expenditure benchmark, including the €0.5 billion earmarked annually for the rainy day fund as spending, was committed to expenditure for the years 2019, 2020 and 2021. [28560/18]

Personal Injury Claims

Pearse Doherty

112. Deputy Pearse Doherty asked the Minister for Finance his plans to regulate claims harvesting companies in the area of personal injuries; and if he will make a statement on the matter. [28148/18]

Tax Exemptions

Pearse Doherty

108. Deputy Pearse Doherty asked the Minister for Finance if a vehicle registration tax, VRT, exemption will be introduced for mountain rescue vehicles and other vehicles used solely in such rescue activities; and if he will make a statement on the matter. [27452/18]

Legislative Reviews

Pearse Doherty

109. Deputy Pearse Doherty asked the Minister for Finance his plans to review section 135(3A) of the Taxes Consolidation Act 1997, as inserted by section 23 of the Finance Act 2017; if there is evidence that it has reduced tax avoidance; and if he will make a statement on the matter. [27498/18]

Tax Exemptions

Pearse Doherty

110. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the annual exemption limits for persons aged 65 years of age and over by €1,000 for a single person and €2,000 for a couple; if further increases would be a straight line calculation; and if he will make a statement on the matter. [27499/18]

Fiscal Policy

Pearse Doherty

76. Deputy Pearse Doherty asked the Minister for Finance the impact on the fiscal space and the financial contractual obligations to consultants being honoured operating under the 2008 consultants' contract; and if he will make a statement on the matter. [27276/18]

Tax Yield

Pearse Doherty

140. 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 no asset exemptions; and if he will make a statement on the matter. [26372/18]

Tax Yield

Pearse Doherty

141. 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 no asset exemptions and with a rising rate of 1% at each additional €500,000 wealth threshold (details supplied); and if he will make a statement on the matter. [26373/18]

Tax Yield

Pearse Doherty

142. 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; and if he will make a statement on the matter. [26374/18]

Tax Yield

Pearse Doherty

143. 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 and with a rising rate of 1% at each additional €500,000 wealth threshold (details supplied); and if he will make a statement on the matter. [26375/18]

NAMA Accounts

Pearse Doherty

151. Deputy Pearse Doherty asked the Minister for Finance the estimated surplus from National Asset Management Agency, NAMA; when the surplus will accrue to the State; his plans for the surplus; and if he will make a statement on the matter. [26494/18]

Tax Code

Pearse Doherty

67. Deputy Pearse Doherty asked the Minister for Finance his plans to extend the sugar tax; and if he will make a statement on the matter. [25775/18]

Tax Code

Pearse Doherty

68. Deputy Pearse Doherty asked the Minister for Finance the amount of revenue which would have been raised had an exit tax at a rate of 1%, 2%, 3%, 4% and 5% existed as outlined by Article 5 in the EU Anti-Tax Avoidance Directive in each year since 2010 based on the market value of assets transferred from Ireland; and if he will make a statement on the matter. [25776/18]

Tax Code

Pearse Doherty

69. Deputy Pearse Doherty asked the Minister for Finance the value of intellectual property and non-intellectual property onshored here which would be subject to an exit tax as outlined by Article 5 in the EU Anti-Tax Avoidance Directive if these assets were transferred offshore in the future; and if he will make a statement on the matter. [25777/18]

Banking Sector

Pearse Doherty

234. Deputy Pearse Doherty asked the Minister for Finance the discussions his Department or the Central Bank has had with their British counterparts regarding the sale of a bank (details supplied) in view of the implications for another bank; and if he will make a statement on the matter. [25255/18]

Banking Sector

Pearse Doherty

237. Deputy Pearse Doherty asked the Minister for Finance the basis on which a bank can cease providing banking services to a business; the opportunity such a business has to contest such a decision; and if he will make a statement on the matter. [25375/18]

Tax Code

Pearse Doherty

167. Deputy Pearse Doherty asked the Minister for Finance the tax exempt status of Irish pension funds that acquire property directly with no tax on the rental income of the pension fund and no capital gains tax were the pension to sell the property and make a gain. [23205/18]

Tax Code

Pearse Doherty

168. Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the tax neutral status of a company's (details supplied) rental income from the 262 apartments which it recently purchased in Churchtown, Dublin, due to the fact it is a pension and regulated fund, therefore exempt from dividend withholding tax under the Irish real estate fund regime. [23206/18]

Irish Real Estate Fund

Pearse Doherty

169. Deputy Pearse Doherty asked the Minister for Finance the net receipts from dividend wildholding tax from the IREF regime in 2017 and to April 2018. [23207/18]

Irish Real Estate Fund

Pearse Doherty

170. Deputy Pearse Doherty asked the Minister for Finance the net receipts from dividend withholding tax from the REIT regime in 2017 and to April 2018. [23208/18]

Irish Real Estate Fund

Pearse Doherty

171. Deputy Pearse Doherty asked the Minister for Finance the estimated value of Irish real estate owned by REITs, IREFs and pension funds. [23209/18]

Home Renovation Incentive Scheme

Pearse Doherty

176. Deputy Pearse Doherty asked the Minister for Finance his plans with regard to a possible extension of the home renovation incentive; the cost-benefit analysis that has been carried out on the scheme; and if he will make a statement on the matter. [23254/18]

Deposit Interest Rates

Pearse Doherty

177. Deputy Pearse Doherty asked the Minister for Finance the estimated additional fiscal space that would accrue if the planned reductions to DIRT did not proceed; and if he will make a statement on the matter. [23255/18]

Home Renovation Incentive Scheme

Pearse Doherty

178. Deputy Pearse Doherty asked the Minister for Finance his plans to extend the start your own business scheme; the cost-benefit analysis that has been carried out on the scheme; and if he will make a statement on the matter. [23256/18]

Real Estate Investment Trusts

Pearse Doherty

183. Deputy Pearse Doherty asked the Minister for Finance his plans to ensure real estate investment trusts, REITs, do not charge excessive rent given their preferential tax treatment; and if he will make a statement on the matter. [23316/18]

Property Tax Data

Pearse Doherty

205. Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer if the local property tax was abolished, ignoring all adjustments made at county level, that is, if all counties charged an unadjusted rate; and if he will make a statement on the matter. [23696/18]

Tax Code

Pearse Doherty

134. Deputy Pearse Doherty asked the Minister for Finance if the issue of cohabiting couples being treated differently from married couples for tax purposes has been examined; his plans to amend the situation; if the cost of such changes has been examined; and if he will make a statement on the matter. [22115/18]

Living Wage

Pearse Doherty

135. Deputy Pearse Doherty asked the Minister for Finance if a policy in which all State-owned banks work towards paying all their workers a living wage will be committed to; and if he will make a statement on the matter. [22116/18]

Central Bank of Ireland Supervision

Pearse Doherty

154. Deputy Pearse Doherty asked the Minister for Finance if the Central Bank will carry out an investigation into specific mortgage loans made by banks to their own directors as reported in the media on 16 May 2018 or examine this issue in its generality; and if he will make a statement on the matter. [22412/18]

Tax Yield

Pearse Doherty

160. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by reducing the research and development tax credit to each of 20%, 15% and 10%, respectively. [22549/18]

State Aid

Pearse Doherty

61. Deputy Pearse Doherty asked the Minister for Finance if the United States Government has sought a role in aspects of a case (details supplied); and if he will make a statement on the matter. [21846/18]

Banking Sector

Pearse Doherty

62. Deputy Pearse Doherty asked the Minister for Finance the reason a State-owned bank (details supplied) is seeking access to the social media of potential mortgage holders; his views on the practice; if other banks engage in the behaviour; and if he will make a statement on the matter. [21847/18]

Budget Targets

Pearse Doherty

4. Deputy Pearse Doherty asked the Minister for Finance the resources available to him in budget 2019 based on known data; the way in which it has changed from the €3.2 billion cited in the summer economic statement 2017; his plans to use these resources to build a sustainable economy; and if he will make a statement on the matter. [21510/18]

Corporation Tax

Pearse Doherty

8. Deputy Pearse Doherty asked the Minister for Finance if the billions of euro of intangible assets onshored during the period when there was no limit on the ability of companies to use these assets to write off tax liabilities will be taxed going forward; and if he will make a statement on the matter. [21436/18]

Tracker Mortgage Examination

Pearse Doherty

11. Deputy Pearse Doherty asked the Minister for Finance the latest engagement he had with the Central Bank on tracker mortgage issues; if he raised the issues of prevailing rate customers, customers of a building society who have not returned to a tracker mortgage, staff tracker mortgages in a bank (details supplied) and other groups still not deemed to be impacted on by the matter; and if he will make a statement on the matter. [21433/18]

Corporation Tax Regime

Pearse Doherty

30. Deputy Pearse Doherty asked the Minister for Finance if he will amend the tax code in budget 2019 in order that the bailed out banks will commence paying corporation tax by introducing a 25% cap on losses that can be carried forward and a ten-year time limit in which losses must be used up. [21434/18]

Insurance Compensation Fund

Pearse Doherty

46. Deputy Pearse Doherty asked the Minister for Finance when claimants in relation to a company (details supplied) will receive compensation; the reason there are ongoing delays; and if he will make a statement on the matter. [21435/18]

Legislative Programme

Pearse Doherty

47. Deputy Pearse Doherty asked the Minister for Finance his plans with regard to the creation of a rainy day fund; and if he will make a statement on the matter. [21437/18]

Bank Charges

Pearse Doherty

71. Deputy Pearse Doherty asked the Minister for Finance the reason a bank (details supplied) is charging customers a break fee significantly higher than other banks if they decide to move from a fixed rate apparently in contravention of the Mortgage Credit Directive; and if he will make a statement on the matter. [21577/18]

Tax Reliefs Availability

Pearse Doherty

135. Deputy Pearse Doherty asked the Minister for Finance the number and cost of a tax scheme in place to attract skilled workers from abroad; his plans to review or extend these schemes; and if he will make a statement on the matter. [20960/18]

Tax Code

Pearse Doherty

136. Deputy Pearse Doherty asked the Minister for Finance his views on whether the Revenue Commissioners guidance in 2017 on the taxation of temporary foreign workers is unclear or in need of revision; and if he will make a statement on the matter. [20961/18]

Budget Consultation Process

Pearse Doherty

139. Deputy Pearse Doherty asked the Minister for Finance if the €400 million earmarked for demographic change he specified at the Oireachtas Select Committee on Budgetary Oversight on 18 April 2018 was included in the calculations for the fiscal space already published; if it represents additional demographic pressures since budget 2018 and reduces the €3.2 billion of fiscal space forecast to be available for budget 2019; and if he will make a statement on the matter. [21132/18]

Budget Consultation Process

Pearse Doherty

140. Deputy Pearse Doherty asked the Minister for Finance if the €400 million allocated to public sector pay he specified at the Oireachtas Select Committee on Budgetary Oversight on 18 April 2018 was included in the calculations for the fiscal space already published; if it represents additional public pay agreements since budget 2018 and reduces the €3.2 billion of fiscal space forecast to be available for budget 2019; and if he will make a statement on the matter. [21133/18]

Budget Consultation Process

Pearse Doherty

141. Deputy Pearse Doherty asked the Minister for Finance if the €300 million earmarked for carryover spending he specified at the Oireachtas Select Committee on Budgetary Oversight on 18 April 2018 was included in the calculations for the fiscal space already published; if it represents additional carryover since budget 2018 and reduces the €3.2 billion of fiscal space forecast to be available for budget 2019; and if he will make a statement on the matter. [21135/18]

National Development Plan Expenditure

Pearse Doherty

142. Deputy Pearse Doherty asked the Minister for Finance the impact on fiscal space of the National Development Plan 2018-2027 by year in each of the next five years; and if he will make a statement on the matter. [21138/18]

Budget Measures

Pearse Doherty

143. Deputy Pearse Doherty asked the Minister for Finance if already published fiscal space figure projections include the allocation of €500 million to the rainy day fund for each of the next five years; and if he will make a statement on the matter. [21139/18]

Tax Code

Pearse Doherty

146. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that could be expected to be raised if intangible assets onshored between 2015 and 2018, the period in which there was no cap on the amount assets could be used to write off against profit were taxed at the current 80% cap; and if he will make a statement on the matter. [21172/18]

Corporation Tax Regime

Pearse Doherty

147. Deputy Pearse Doherty asked the Minister for Finance the estimated 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 a year and a five-year absolute limit in which such losses could be used; and if he will make a statement on the matter. [21173/18]

VAT Exemptions

Pearse Doherty

148. Deputy Pearse Doherty asked the Minister for Finance the way in which and when he will implement the budget decision to put in place a VAT refund scheme for charities; and if he will make a statement on the matter. [21174/18]

Tax Code

Pearse Doherty

149. Deputy Pearse Doherty asked the Minister for Finance the estimated additional revenue that would be raised by increasing the bank levy by 10 percentage points and by 10%, respectively; and if he will make a statement on the matter. [21175/18]