Ceisteanna Parlaiminte

Gambling Sector

Colm Burke

379. Deputy Colm Burke asked the Minister for Finance the reason a casino (details supplied) was refused support under the CRSS as the Revenue Commissioners determined it was not eligible as per SI No. 452 even though guidelines state that it is unable to reopen; if this will be remedied with support given to the business; and if he will make a statement on the matter. [51184/21]

Tax Code

Neale Richmond

380. Deputy Neale Richmond asked the Minister for Finance if he will provide details of the type of family connection that would be considered for the 1% rate of stamp duty on agricultural land; and if he will make a statement on the matter. [51189/21]

Tax Reliefs

Rose Conway-Walsh

381. Deputy Rose Conway-Walsh asked the Minister for Finance the cost of the tax relief for heritage donations under each of the eligible tax categories (details supplied) in each year since 2006; and if he will make a statement on the matter. [51194/21]

Tax Code

Paul McAuliffe

382. Deputy Paul McAuliffe asked the Minister for Finance his views on a matter (details supplied); and if he will make a statement on the matter. [51282/21]

Tax Code

Christopher O'Sullivan

383. Deputy Christopher O'Sullivan asked the Minister for Finance if consideration will be given to the extension of the 9% VAT for hospitality industry past September 2022 to enable the industry to be competitive within the international market; and if he will make a statement on the matter. [51321/21]

Tax Code

Catherine Connolly

96. Deputy Catherine Connolly asked the Minister for Finance his plans to include special needs assistants on the list of professions entitled to claim flat rate expenses; the reason this profession has not been included in the list to date in view of the fact that teachers are entitled to claim flat rate expenses; the engagement he has had with representative bodies acting on behalf of special needs assistants on this matter; and if he will make a statement on the matter. [50226/21]

Community Employment Schemes

Martin Browne

97. Deputy Martin Browne asked the Minister for Finance when his Department plans to have completed its examination of the Department of Social Protection proposal in relation to community employment supervisors; and if he will make a statement on the matter. [50239/21]

Financial Services

Catherine Murphy

98. Deputy Catherine Murphy asked the Minister for Finance if he and or his officials have engaged with lending institutions here in respect of persons that availed of pandemic unemployment payments and as a result were placed in a position that they were required to restructure credit arrangements and as a result had negative credit rating applied to them over the course of 2020 and 2021; and if so, his plans to remedy this situation. [50347/21]

Tax Reliefs

Colm Burke

107. Deputy Colm Burke asked the Minister for Finance if consideration will be given to extending stamp duty relief to young trained farmers until December 2026; and if he will make a statement on the matter. [49945/21]

Tax Reliefs

Colm Burke

108. Deputy Colm Burke asked the Minister for Finance if consideration will be given to extending stock relief until December 2026; and if he will make a statement on the matter. [49946/21]

Insurance Industry

Niamh Smyth

109. Deputy Niamh Smyth asked the Minister for Finance the reason a person (details supplied) cannot get insurance due to their age; and if he will make a statement on the matter. [50003/21]

Vehicle Registration Tax

James O'Connor

110. Deputy James O'Connor asked the Minister for Finance further to Parliamentary Question No. 1225 of 9 September 2021, if he will address further matters regarding VRT (details supplied); and if he will make a statement on the matter. [50005/21]

Tax Reliefs

Rose Conway-Walsh

111. Deputy Rose Conway-Walsh asked the Minister for Finance if he will consider instructing his Department to begin collecting the data either through research or as a standardised component of the tax return on which research and development activity is carried out in order to allow for an assessment of the effectiveness of the research and development tax relief incentivising companies to deepen such activity within the State; and if he will make a statement on the matter. [50062/21]

Departmental Data

Róisín Shortall

112. Deputy Róisín Shortall asked the Minister for Finance if he will provide the Department calculations by that reportedly project a revenue loss of €2 billion a year following a corporate tax rate increase to 15% (details supplied); and if he will make a statement on the matter. [50076/21]

Illicit Trade

Brendan Smith

113. Deputy Brendan Smith asked the Minister for Finance the action that will be taken by statutory agencies in relation to the threat posed to retailers and communities by criminal gangs selling illicit roll your own tobacco and the impact that this criminality has on areas such as the Border region; if his attention has been drawn to the relatively minimal infrastructure required for criminals to produce counterfeit tobacco; and if he will make a statement on the matter. [50080/21]

Illicit Trade

Brendan Smith

114. Deputy Brendan Smith asked the Minister for Finance if the recent large scale seizures of raw tobacco reported by the Revenue Commissioners indicate the possible presence of one or more illegal tobacco factories operating on the island of Ireland; if he has discussed this threat with enforcement authorities with a view to protecting communities and legitimate retailers from the availability or illegally manufactured tobacco; and if he will make a statement on the matter. [50081/21]

Tax Collection

Róisín Shortall

115. Deputy Róisín Shortall asked the Minister for Finance the supports available to older and vulnerable households in order to assist them in submitting their local property tax revaluation given that many persons are unable to access the online valuation tool and other information online; if he will establish a helpline in order to provide assistance to persons for this process; if he will arrange a follow-up awareness campaign to inform persons that such a helpline exists; and if he will make a statement on the matter. [50154/21]

Sports Funding

Alan Dillon

100. Deputy Alan Dillon asked the Minister for Finance if the underspend from the stay and spend scheme will be considered to go toward sports capital grants; and if he will make a statement on the matter. [49087/21]

Regulatory Bodies

Paul Donnelly

101. Deputy Paul Donnelly asked the Minister for Finance further to Parliamentary Question No. 671 of 21 September 2021, the criteria under which criteria psychologists, who are awaiting regulation by CORU under the Health and Social Care Professionals Act 2005, given VAT exemption rated at 13.5% on earnings over €37,500; the reason that counsellors and psychotherapists who are awaiting regulation under the same Act do not meet this criteria; and if he will make a statement on the matter. [49108/21]

Regulatory Bodies

Jim O'Callaghan

102. Deputy Jim O'Callaghan asked the Minister for Finance further to Parliamentary Question No. 176 of 9 September 2021, the criteria under which psychologists who are awaiting regulation by CORU under the Health and Social Care Professionals Act 2005 are given VAT exemption rated at 13.5% on earnings over €37,500; the reason that counsellors and psychotherapists who are awaiting regulation under the same Act do not meet this criteria; and if he will make a statement on the matter. [49134/21]