Ceisteanna Parlaiminte

Tax Reliefs

Peadar Tóibín

103. Deputy Peadar Tóibín asked the Minister for Finance if he plans to fully extended tax relief to accredited counselling and psychotherapy professionals as a qualifying health expense in Budget 2022 and the application of VAT exemption now rated at 13.5% on their earnings over €37,500 from 2022 tax status in line with other allied health professionals. [49141/21]

Revenue Commissioners

Pearse Doherty

104. Deputy Pearse Doherty asked the Minister for Finance if he has received a copy of the Statistical Report for the Special Assignee Relief Programme 2019 by the Revenue Commissioners; when the report will be published; and if he has requested a delay in the publication of same. [49144/21]

Banking Sector

Gerald Nash

105. Deputy Ged Nash asked the Minister for Finance the discussions he or his officials have had with a bank (details supplied) in relation to lifting the pay cap in view of comments by its CEO; and if the pay cap will not be lifted until at least a time that SEARS legislation is enacted. [49146/21]

Banking Sector

Gerald Nash

106. Deputy Ged Nash asked the Minister for Finance the discussion he has had with an organisation (details supplied) on the lifting of the pay cap; and if he will make a statement on the matter. [49147/21]

Banking Sector

Gerald Nash

107. Deputy Ged Nash asked the Minister for Finance if he will give a full report on discussion papers received from his officials on the sale of shares in a bank (details supplied); and if he will report on any meetings he or his Department have had with banks on the matter. [49148/21]

Banking Sector

Gerald Nash

108. Deputy Ged Nash asked the Minister for Finance his views on recent comments by a person (details supplied) that the lifting of the pay cap is vital to the long-term sustainability of the indigenous banking sector. [49149/21]

Insurance Industry

Catherine Murphy

109. Deputy Catherine Murphy asked the Minister for Finance the progress made to date in respect of public liability insurance in the context of start-up businesses and existing businesses (details supplied) being quoted extremely high premiums placing an unnecessary burden on their ability to trade and or continued existence; and if he has engaged with the Tánaiste and Minister for Enterprise, Trade and Employment on this issue. [49171/21]

Tax Collection

Seán Haughey

110. Deputy Seán Haughey asked the Minister for Finance if a local property tax return can be made through the post using a hard copy form; if his attention has been drawn to difficulties faced by taxpayers who are not online in obtaining hard copy forms for local property tax; if a form can be sent to a person (details supplied); and if he will make a statement on the matter. [49172/21]

Tax Collection

Seán Haughey

111. Deputy Seán Haughey asked the Minister for Finance when local tax offices will be open to the public to facilitate taxpayers getting advice and assistance regarding their wish to make income tax returns in hard copy format; and if he will make a statement on the matter. [49173/21]

Tax Code

Francis Noel Duffy

112. Deputy Francis Noel Duffy asked the Minister for Finance the justification for the 4% interest charged per annum on deferred local property tax in cases in which the Revenue Commissioners make a determination that a householder's income is insufficient and does not have the capacity to pay the tax; if this high interest charge will be reviewed; and if he will make a statement on the matter. [49242/21]

National Development Plan

Bernard Durkan

113. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which projects that fall under his Department and are within the revised National Development Plan are at an advanced stage; the extent to which preliminary work has taken place or on-site works are in hand or proposed; the expected delivery date of each; and if he will make a statement on the matter. [49253/21]

Banking Sector

Peadar Tóibín

114. Deputy Peadar Tóibín asked the Minister for Finance if a decision has been made on whether to extend the banking levy considering the last payment under the legislation is to be made no later than the 20 October 2021. [49312/21]

Real Estate Investment Trusts

Peadar Tóibín

115. Deputy Peadar Tóibín asked the Minister for Finance the number of REITs operating in the Irish market; and the number of properties held by these REITs. [49326/21]

Departmental Data

Peadar Tóibín

116. Deputy Peadar Tóibín asked the Minister for Finance the number of property purchases, residential and rental, which included the purchase of more than ten properties in each of the years 2015 to 2020. [49328/21]

Banking Sector

Peadar Tóibín

117. Deputy Peadar Tóibín asked the Minister for Finance the number of automatic teller machines closed by county in each of the past five years; and the number which were installed in each of the past five years by county. [49353/21]

Tax Appeals Commission

Claire Kerrane

118. Deputy Claire Kerrane asked the Minister for Finance the estimated full year cost of recruiting four additional assistant principal officer case managers for the Tax Appeals Commission. [49367/21]

Tax Code

Paul Murphy

119. Deputy Paul Murphy asked the Minister for Finance if his attention has been drawn to the fact that unlike commercial landlords, owner-occupiers and social landlords cannot write-off their defects levies against their tax liabilities (details supplied); and if he will ensure that Budget 2022 contains measures to assist owner-occupiers and social housing providers who have paid or are paying levies for remediating defects. [49397/21]

Revenue Commissioners

Peadar Tóibín

120. Deputy Peadar Tóibín asked the Minister for Finance the number of businesses availing of debt warehousing with the Revenue Commissioners; the total amount of debt that is warehoused; if the Revenue Commissioners estimated the amount of this debt that will not be paid; and if it is included in the published tax receipts for 2021. [49419/21]

Housing Schemes

Richard Boyd Barrett

121. Deputy Richard Boyd Barrett asked the Minister for Finance if he has plans to extend the help to buy scheme to include second-hand homes; and if he will make a statement on the matter. [49446/21]

Horticulture Sector

Fergus O'Dowd

122. Deputy Fergus O'Dowd asked the Minister for Finance if his attention has been drawn to the financial difficulties and need for special relief for glasshouse growers in Ireland (details supplied); and if he will make a statement on the matter. [49493/21]