Ceisteanna Parlaiminte

Insurance Industry

Brendan Griffin

219. Deputy Brendan Griffin asked the Minister for Finance his views on rising insurance costs (details supplied); and if he will make a statement on the matter. [25945/23]

Childcare Services

Carol Nolan

220. Deputy Carol Nolan asked the Minister for Finance if his Department assists with, or makes a financial contribution to, the sourcing or provision of childcare or crèche facilities for the children of staff members of any grade or position; if so, the names of the providers; the costs incurred for the period 2020 to date in 2023; the number of staff who have availed of such assistance over this timeframe; and if he will make a statement on the matter. [25972/23]

Exchequer Returns

John McGuinness

221. Deputy John McGuinness asked the Minister for Finance if, in view of the underlying deficit of approximately €4 billion being recorded on a 12-month rolling sum basis to the end of April this year, and given that this is coinciding with almost full employment in the economy, the public finances are in structural deficit; and if he will make a statement on the matter. [25987/23]

Tax Exemptions

Colm Brophy

222. Deputy Colm Brophy asked the Minister for Finance if the recent announcement to make solar panels VAT-exempt will be applied so as to refund the VAT portion to those who placed orders prior to the announcement; and if there will be a retrospective clawback for those who have purchased and fitted in 2023. [26150/23]

Tax Code

Fergus O'Dowd

223. Deputy Fergus O'Dowd asked the Minister for Finance the position in respect of calls by a charity (details supplied) to see 0% VAT applied on sunscreen products to encourage use and decrease overall risk of skin cancers; and if he will make a statement on the matter. [26191/23]

Tax Yield

Sorca Clarke

224. Deputy Sorca Clarke asked the Minister for Finance the value to the Exchequer of VAT returns on the assistive technology scheme for children in primary schools. [26197/23]

Tax Yield

Sorca Clarke

225. Deputy Sorca Clarke asked the Minister for Finance the value to the Exchequer of VAT returns on the assistive technology scheme for children in post-primary schools. [26198/23]

Departmental Expenditure

Ivana Bacik

226. Deputy Ivana Bacik asked the Minister for Finance the amount paid by his Department to external legal teams, HR specialists, accountancy firms and consultants in 2022; and if he will make a statement on the matter. [26231/23]

Financial Services

Patricia Ryan

227. Deputy Patricia Ryan asked the Minister for Finance the measures and-or plans that he or the Government have in place, or intend to introduce, to assist the many struggling mortgage holders who find themselves again facing uncertainty following the sale of their mortgage to a vulture fund by the original lender; the options available to these mortgage holders if the vulture fund fails or refuses to negotiate in any way; and if he will make a statement on the matter. [26357/23]

Financial Services

Patricia Ryan

228. Deputy Patricia Ryan asked the Minister for Finance the number of family home mortgages, by county, that are now in the hands of vulture funds in 2023, in tabular form; the number of those mortgages that are or were the subject of alternative payment arrangements or split or shelved portion mortgages prior to their being sold to vulture funds; and if he will make a statement on the matter. [26362/23]

Ealaín na Gaeltachta

Aengus Ó Snodaigh

124. D'fhiafraigh Deputy Aengus Ó Snodaigh den Aire Airgeadais an bhfuil machnamh déanta aige ar an moladh go ndéanfar Uplift Gaeltachta a chur mar chreidmheas cánach i gcás scannánaíochta, bunaithe ar an Uplift Réigiúnach, agus cad é an meastachán ar chostais dá gcuirfí Uplift Gaeltachta 2%, 3.5% nó 5% i bhfeidhm. [24709/23]

Bus Services

Seán Canney

125. Deputy Seán Canney asked the Minister for Finance if he will legislate to ensure that all electric buses purchased to provide transport through Local Link are exempt from VAT; and if he will make a statement on the matter. [25470/23]

Data Protection

Louise O'Reilly

126. Deputy Louise O'Reilly asked the Minister for Finance if mobile and software applications from a company (details supplied) will be banned from Government devices to protect users’ data from being passed to state security services, in light of information outlined in a media report. [25374/23]

Renewable Energy Generation

Colm Burke

127. Deputy Colm Burke asked the Minister for Finance further to the recently approved amendment to the Finance Bill 2023 to apply a zero per cent VAT rate for the supply and installation of solar panels, where the zero VAT rate applies, and if he could clarify whether it is applied to the wholesaler or claimed back retrospectively; and if he will make a statement on the matter. [25407/23]

Tax Code

Róisín Shortall

128. Deputy Róisín Shortall asked the Minister for Finance his views on matters raised in correspondence (details supplied); if he was aware of this issue with professional services withholding tax faced by GPs working in such organisations; if he intends to take steps to address this matter; and if he will make a statement on the matter. [25410/23]

Primary Medical Certificates

Denis Naughten

129. Deputy Denis Naughten asked the Minister for Finance the current status of the disabled drivers medical board of appeal; the number of applications currently awaiting a decision; the current waiting time for a decision; the number of appeals considered and determined in each month over the past 12 months; and if he will make a statement on the matter. [25443/23]

Tax Exemptions

Pearse Doherty

130. Deputy Pearse Doherty asked the Minister for Finance if he is aware that VAT is applied to the directive charitable donations of goods; if it is possible to introduce a VAT waiver on such donations to support households in the context of the high cost of living, reduce waste and support the circular economy. [25459/23]

Tax Rebates

Neasa Hourigan

131. Deputy Neasa Hourigan asked the Minister for Finance whether VAT refunds are available specifically on the purchase of through-floor lift used by people with disabilities; and if he will make a statement on the matter. [25471/23]

Departmental Data

Pearse Doherty

132. Deputy Pearse Doherty asked the Minister for Finance the annual median earnings in each of the years 2019, 2020, 2021 and 2022. [25476/23]

Tax Code

Bernard Durkan

133. Deputy Bernard J. Durkan asked the Minister for Finance if he might indicate, in respect of a recent tax appeals commission, TAC, ruling wherein both Revenue and the TAC held that the disposal of a portfolio of loans by a vulture fund was “the disposal of an interest in land”, and therefore subject to capital gains tax, why the purchase of the portfolio of loans is not subject to stamp duty where the purchase is of an acquisition in land; and if he will make a statement on the matter. [25501/23]

Tax Yield

Róisín Shortall

73. Deputy Róisín Shortall asked the Minister for Finance if he will provide an outline of the process by which decisions will be made on how the projected windfall revenues from corporation tax will be spent; and if he will make a statement on the matter. [25033/23]

Tax Yield

Róisín Shortall

74. Deputy Róisín Shortall asked the Minister for Finance if there are any plans for broad consultation with different civil and political stakeholders on how the projected windfall revenues from corporation tax will be spent; and if he will make a statement on the matter. [25034/23]

Tax Rebates

Louise O'Reilly

75. Deputy Louise O'Reilly asked the Minister for Finance if consideration has been given to putting in place a carbon tax rebate for horticulturists and growers who recycle carbon in greenhouses and tunnels; and if he will make a statement on the matter. [25144/23]

Departmental Schemes

Colm Burke

76. Deputy Colm Burke asked the Minister for Finance if he will confirm the interest rate that will be charged on the balance of tax liabilities which were deferred under the debt warehousing scheme; and if he will make a statement on the matter. [25152/23]

Departmental Schemes

Colm Burke

77. Deputy Colm Burke asked the Minister for Finance if he will provide an update on the amount in tax liabilities that was deferred via the debt warehousing scheme from when it was implemented to date; and if he will make a statement on the matter. [25153/23]

Departmental Schemes

Colm Burke

78. Deputy Colm Burke asked the Minister for Finance if he will provide a breakdown per sector, to include multinationals, retail and hospitality, on the amount in tax liabilities that was deferred via the debt warehousing scheme from when it was implemented to date; and if he will make a statement on the matter. [25154/23]

Revenue Commissioners

Alan Kelly

79. Deputy Alan Kelly asked the Minister for Finance the number of vehicles seized by the Revenue Commissioners under Section 141 of the Finance Act 2001 in the years of 2022 and to date in 2023, in tabular form. [25252/23]

Tax Yield

Richard Boyd Barrett

223. Deputy Richard Boyd Barrett asked the Minister for Finance the expected revenue yield from an increase in the vacant homes tax to 25% in a full year; and if he will make a statement on the matter. [24057/23]

Tax Code

Robert Troy

224. Deputy Robert Troy asked the Minister for Finance if he will abolish the deposit interest retention tax on children's saving accounts. [24066/23]

Housing Schemes

Ivana Bacik

225. Deputy Ivana Bacik asked the Minister for Finance if there is a clause in the enhanced help-to-buy scheme which allows separated or divorced people who are not first-time buyers to avail of the scheme; and if he will make a statement on the matter. [24068/23]

Budget Process

Róisín Shortall

226. Deputy Róisín Shortall asked the Minister for Finance the expected net effect of carryover measures for Budget 2024 as a result of Budget 2023 measures; the way in which it is accounted for in the budgetary stance projections; and if he will make a statement on the matter. [24112/23]

Tax Yield

Róisín Shortall

227. Deputy Róisín Shortall asked the Minister for Finance the expected revenue yield from an increase in excise on diesel of five cents per litre; the expected cost of using the diesel rebate scheme to offset such an increase for commercial transport; and if he will make a statement on the matter. [24113/23]

Departmental Data

Brian Leddin

228. Deputy Brian Leddin asked the Minister for Finance if he will provide a breakdown of new car sales based on car body type in each VRT band for 2020, 2021, 2022 and to date in 2023 [24123/23]

Departmental Data

Brian Leddin

229. Deputy Brian Leddin asked the Minister for Finance the average VRT band, and the average emissions from the average car registered in 2020, 2021, 2022 and to date in 2023 for internal combustion engine vehicles only, i.e. excluding electric vehicles; and if he will make a statement on the matter. [24124/23]

Interest Rates

Robert Troy

230. Deputy Robert Troy asked the Minister for Finance if, in light of a recent decision by Tullamore Circuit Court to instruct a vulture fund to offer fixed interest rates, he will engage with vulture funds operating in Ireland to ensure this option with be offered to all customers; and if he will make a statement on the matter. [24127/23]

Tax Code

Seán Canney

231. Deputy Seán Canney asked the Minister for Finance if owners of zoned residential lands will be liable for the RZLT while the landowner is in the process of applying for planning permission and is awaiting the outcome of the process; and if he will make a statement on the matter. [24136/23]

Wildlife Conservation

Holly Cairns

232. Deputy Holly Cairns asked the Minister for Finance if his Department and public bodies/agencies that operate under his remit have policies in place to install artificial structures that provide shelter and habitat space for wild species, such as, but not limited to, insect hotels, bat boxes, nesting towers and beehives; and if he will make a statement on the matter. [24261/23]

Legislative Process

Brian Stanley

233. Deputy Brian Stanley asked the Minister for Finance when we can expect the Credit Union (Amendment) Bill 2020 to complete all stages in Dáil Éireann and be enacted. [24312/23]

Business Supports

Jim O'Callaghan

234. Deputy Jim O'Callaghan asked the Minister for Finance if he will provide an update in tabular form on a county basis the number of businesses in each county that have successfully applied for inclusion under the temporary business energy support scheme as of 16 May 2023; the estimated value or worth of the support in each county to date; and if he will make a statement on the matter. [24411/23]

Tax Reliefs

Claire Kerrane

235. Deputy Claire Kerrane asked the Minister for Finance the specific tax reliefs available to farmers which are due to expire in 2023/2024; and if he will make a statement on the matter. [24421/23]

Revenue Commissioners

Catherine Murphy

236. Deputy Catherine Murphy asked the Minister for Finance the number of and value of motor vehicles seized by the Revenue Commissioners over the past five years to date; the amount of VRT recovered in respect of the seizures; and the number of vehicles returned following payment of outstanding VRT. [24554/23]

Tax Reliefs

Alan Dillon

237. Deputy Alan Dillon asked the Minister for Finance to outline, in tabular form, how much has been spent on the bike-to-work scheme for each year to date since its introduction; and if he will make a statement on the matter. [24614/23]

Housing Schemes

Willie O'Dea

238. Deputy Willie O'Dea asked the Minister for Finance why the help-to-buy (HTB) scheme does not apply to second-hand homes; if he will consider extending the HTB scheme to second-hand homes; and if he will make a statement on the matter. [24720/23]

Tax Credits

Aengus Ó Snodaigh

239. Deputy Aengus Ó Snodaigh asked the Minister for Finance the estimated cost of restoring the regional uplift of 5% to the film tax credit. [24744/23]

Primary Medical Certificates

Frankie Feighan

240. Deputy Frankie Feighan asked the Minister for Finance when it is expected the Disabled Drivers Medical Board of Appeal will be formed and be in a position to hear appeals again. [24755/23]

Primary Medical Certificates

Frankie Feighan

241. Deputy Frankie Feighan asked the Minister for Finance when it is expected the Disabled Drivers Medical Board of Appeal will be formed and be in a position to hear appeals again, given the backlog of applications. [24756/23]

Mortgage Interest Rates

Holly Cairns

242. Deputy Holly Cairns asked the Minister for Finance the steps he is taking in response to rising mortgage repayments on family homes as a result of the ECB increasing interest rates; and if he will make a statement on the matter. [24795/23]

Departmental Schemes

John Lahart

206. Deputy John Lahart asked the Minister for Finance the regulations governing the bike-to-work scheme; if a person can change their choice of bike or e-bike during the process of purchasing their chosen vehicle; and if he will make a statement on the matter. [23722/23]

National Debt

Rose Conway-Walsh

207. Deputy Rose Conway-Walsh asked the Minister for Finance the effect a drawdown from the National Reserve Fund would have on the national debt given that the fund reserve is currently invested in National Treasury Management Agency Exchequer notes; if taking money from the National Reserve Fund would mean a corresponding repayment of the national debt; and if he will make a statement on the matter. [23907/23]

National Debt

Rose Conway-Walsh

208. Deputy Rose Conway-Walsh asked the Minister for Finance the effect a drawdown from the National Reserve Fund would have on the General Government Debt given the NRF is stored in National Treasury Management Agency Exchequer notes; if the National Reserve Fund is within General Government Balance; and if he will make a statement on the matter. [23908/23]