Ceisteanna Parlaiminte

Tax Reliefs

Pearse Doherty

170. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 35, 36 and 37 of 22 September 2021, the total amount in nominal terms of tax relief on pension contributions made by employees with gross pay above €300,000, €250,000, €200,000, €150,000 and €100,000, respectively in 2019. [47689/21]

Tax Code

Mary Butler

171. Deputy Mary Butler asked the Minister for Finance if he will address the concerns raised by green growers in correspondence (details supplied) in the context of the carbon tax and Budget 2022; if he is satisfied that the future of this industry has been adequately safeguarded given the points raised in correspondence; and if he will make a statement on the matter. [47723/21]

Tax Code

Neale Richmond

172. Deputy Neale Richmond asked the Minister for Finance if he will conduct a review of the deemed disposal rule that leads to tax being charged on exchange traded funds every eight years even if the profits have not been realised; and if he will make a statement on the matter. [47779/21]

Tax Reliefs

Pádraig Mac Lochlainn

173. Deputy Pádraig Mac Lochlainn asked the Minister for Finance if he has plans to introduce tax reduction measures for the Irish fishing industry that would allow expenses such as harbour fees, ice plant fees and slip off fees for paint and repair to be written off against annual tax returns; and if he will make a statement on the matter. [47824/21]

Revenue Commissioners

Dara Calleary

174. Deputy Dara Calleary asked the Minister for Finance if his attention has been drawn to a settlement between a State agency (details supplied) and the Revenue Commissioners; if there are any agencies under his Department’s remit that have had a similar issue or have made a settlement with the Revenue Commissioners in relation to any issue in the past five years; and if he will make a statement on the matter. [48023/21]

Tax Yield

Matt Carthy

175. Deputy Matt Carthy asked the Minister for Finance the amount of VAT raised through the sale of bovine sexed semen in each of the years 2016 to 2020 and to date in 2021; and if he will make a statement on the matter. [48054/21]

Tax Data

Matt Carthy

176. Deputy Matt Carthy asked the Minister for Finance the number of farmers who claimed €70,000 in young farmer reliefs in each of the years 2016 to 2020 and to date in 2021, in tabular form; and if he will make a statement on the matter. [48055/21]

Tax Reliefs

Matt Carthy

177. Deputy Matt Carthy asked the Minister for Finance the estimated cost of increasing the age young farmers can claim stamp duty relief to 40; and if he will make a statement on the matter. [48057/21]

Tax Yield

Matt Carthy

178. Deputy Matt Carthy asked the Minister for Finance the amount of VAT raised in each of the years 2016 to date with regard to forage and lab analysis and faecal egg lab testing; and if he will make a statement on the matter. [48058/21]

Tax Yield

Matt Carthy

179. Deputy Matt Carthy asked the Minister for Finance the amount of VAT raised on farm disinfectants and hygiene products in each of the years 2016 to 2020 and to date in 2021; and if he will make a statement on the matter. [48059/21]

Tax Reliefs

Matt Carthy

180. Deputy Matt Carthy asked the Minister for Finance the estimated cost of increasing the age to avail of enhanced stock relief for young, trained farmers to 40; and if he will make a statement on the matter. [48060/21]

Tax Reliefs

Matt Carthy

181. Deputy Matt Carthy asked the Minister for Finance if he plans to extend stock relief on replacement livestock in 2022; and if he will make a statement on the matter. [48061/21]

Tax Yield

Matt Carthy

182. Deputy Matt Carthy asked the Minister for Finance the estimated cost of exempting from VAT all non-oral animal health medicines; and if he will make a statement on the matter. [48062/21]

Tax Yield

Matt Carthy

183. Deputy Matt Carthy asked the Minister for Finance the current VAT rate on low emissions slurry spreading technology; the estimated cost of reducing that rate to 13% and to 0%; and if he will make a statement on the matter. [48063/21]

Tax Yield

Matt Carthy

184. Deputy Matt Carthy asked the Minister for Finance the amount of carbon tax raised in relation to glasshouse growers in each of the years 2016 to 2020 and to date in 2021; and if he will make a statement on the matter. [48064/21]

Tax Yield

Matt Carthy

185. Deputy Matt Carthy asked the Minister for Finance the number of VAT registered farmers within the State; the amount of tax relief claimed to date on farm safety equipment by VAT registered farmers; and if he will make a statement on the matter. [48065/21]

Tax Reliefs

Matt Carthy

186. Deputy Matt Carthy asked the Minister for Finance the estimated cost of including agricultural land which is subject to compulsory purchase order in capital gains tax entrepreneurial relief; and if he will make a statement on the matter. [48067/21]

Tax Reliefs

Matt Carthy

187. Deputy Matt Carthy asked the Minister for Finance if he has considered changing the criteria for agricultural relief in order that 90% relief would apply whereby a family farm is transferred into both spouses' names and either of the spouses meets the 80% asset test and active farming requirement; and if he will make a statement on the matter. [48068/21]

Tax Reliefs

Matt Carthy

188. Deputy Matt Carthy asked the Minister for Finance the number of granted applications for agricultural relief in each of the years 2016 to date; the number of joint applications; the number of single applications; the number of sole female applications; the amount of relief provided in bands; and if he will make a statement on the matter. [48069/21]

Tax Reliefs

Matt Carthy

189. Deputy Matt Carthy asked the Minister for Finance if he has considered resolving an anomaly whereby if a farm is transferred into joint ownership a spouse is required to own and farm the asset for the next ten years before availing of capital gains tax retirement relief. [48070/21]