Ceisteanna Parlaiminte

Tax Reliefs

Brendan Griffin

157. Deputy Brendan Griffin asked the Minister for Finance if he has been approached by the Department of Transport to consider expanding the bike-to-school provision; if so, if an anticipated cost figure has been established; and if he will make a statement on the matter. [17194/24]

Tax Collection

Brendan Griffin

24. Deputy Brendan Griffin asked the Minister for Finance if he will urgently examine the situation whereby some RTÉ employees are being forced to make punitive payments to the Revenue Commissioners in respect of bogus self-employment contracts wrongly issued by their employer over many years; if settlements by RTÉ entered into with Revenue have also covered these individuals; if so, if the individuals continue to make payments to Revenue in respect of already settled cases; if, in the event that these individuals' cases were not settled by RTÉ, the reason therefor, as it would be the responsibility of the party issuing the bogus self-employment contract to do so; and if he will make a statement on the matter. [17067/24]

Tax Exemptions

Brendan Griffin

237. Deputy Brendan Griffin asked the Minister for Finance for clarification on a matter (details supplied); and if he will make a statement on the matter. [16689/24]

Housing Schemes

Brendan Griffin

105. Deputy Brendan Griffin asked the Minister for Finance if recipients of the croí cónaithe home renovation grant scheme who are first-time homeowners will also be eligible for the help-to-buy-scheme, given that a new housing unit is being delivered but with the relative increased expense of renovation versus greenfield development in some cases; and if he will make a statement on the matter. [15696/24]

Tax Yield

Brendan Griffin

13. Deputy Brendan Griffin asked the Minister for Finance the total tax take from fuel in 2023, broken down by category; how this figure compares with the estimated amount of total tax take from fuel as set out in Budget 2023 in October 2022; the total estimated tax take from fuel for 2024 as set out in Budget 2024 in October 2023, with a breakdown of each category; the estimated and actual figures for Quarter 1 2024; how much additional tax the planned excise increases in August are estimated to generate by year end; how much the recent excise increases on 1 April 2024 will generate by year end; if the planned August increase will be scrapped in light of the overall tax take performance and the negative impact of excise increases on individual motorists and the wider economy; and if he will make a statement on the matter. [15213/24]

Tax Yield

Brendan Griffin

35. Deputy Brendan Griffin asked the Minister for Finance the total tax take from the restaurant sector in 2023, broken down by category; how this figure compares with the estimated amount of total tax take from the restaurant sector as set out in Budget 2023 in October 2022; the total estimated tax take from the restaurant sector for 2024, with a breakdown of each category; how much additional tax the increased VAT rate of 13.5% for the entire year is estimated to generate by year end; if he is concerned with the closure of restaurants nationwide; if estimated tax take figures need to be revised as a result; if he is reconsidering the reintroduction of the 9% VAT rate; and if he will make a statement on the matter. [15214/24]

Tax Code

Brendan Griffin

180. Deputy Brendan Griffin asked the Minister for Finance if actively farmed farmland will be exempted from the residential zoned land tax; and if he will make a statement on the matter. [13509/24]

Revenue Commissioners

Brendan Griffin

64. Deputy Brendan Griffin asked the Minister for Finance if monthly technical adjustment figures being paid by a person have already been settled by their employer (details supplied); if so, if the amount paid by the employer in respect of the person will be clarified; if the person will be refunded any amounts they have paid to the Revenue Commissioners; if the matter has not been settled by the employer, if the matter will be reviewed by the Revenue Commissioners with a view to establishing if the person's case should have been included alongside other similar cases in the settlement by the employer; and if he will make a statement on the matter. [11028/24]

Revenue Commissioners

Brendan Griffin

32. Deputy Brendan Griffin asked the Minister for Finance if he believes the Revenue Commissioners should accept some liability for the litany of bogus self-employment cases at RTÉ, given the knowledge of the prolonged practice by the Revenue Commissioners; if the Revenue Commissioners' role in handling the issue of bogus self-employment will be independently investigated, given the apparent scale and complexity of the matter; and if he will make a statement on the matter. [9671/24]

Tax Code

Brendan Griffin

56. Deputy Brendan Griffin asked the Minister for Finance if he will provide clarity on the exemptions from the residential zoned land tax for landowners actively farming their lands (details supplied); and if he will make a statement on the matter. [8176/24]

Covid-19 Pandemic Supports

Brendan Griffin

206. Deputy Brendan Griffin asked the Minister for Finance the amounts paid by the State to Irish banks in all Covid related supports from March 2020 to date; if a breakdown will be provided [7454/24]

Housing Schemes

Brendan Griffin

209. Deputy Brendan Griffin asked the Minister for Finance the number of successful claims under the help to-buy scheme per annum per local authority area for each year since its inception; if the number of unsuccessful applications per local authority area will also be provided; and if he will make a statement on the matter. [7543/24]

Tax Code

Brendan Griffin

223. Deputy Brendan Griffin asked the Minister for Finance if he will review a matter (details supplied); and if he will make a statement on the matter. [7979/24]

Banking Sector

Brendan Griffin

90. Deputy Brendan Griffin asked the Minister for Finance if he is satisfied that Irish banking customers are getting a good deal from their banks in areas such as interest on deposits, transaction charges, loan rates and other competitive metrics; what engagement he has had with the banks on these issues; and if he will make a statement on the matter. [4552/24]

Tax Code

Brendan Griffin

154. Deputy Brendan Griffin asked the Minister for Finance if he will consider a finance Bill to re-introduce the 9% VAT rate for catering and tourist accommodation, as was done seamlessly in May 2011; if he appreciates the crisis in hospitality at present; and if he will make a statement on the matter. [4551/24]

Tax Rebates

Brendan Griffin

215. Deputy Brendan Griffin asked the Minister for Finance the number of beneficiaries per county of the bike-to-work scheme in 2019, 2020, 2021, 2022 and to date in 2023; and if he will make a statement on the matter. [56178/23]

Tax Reliefs

Brendan Griffin

71. Deputy Brendan Griffin asked the Minister for Finance the reason repayment of VAT on milk tanks for unregistered farmers has been withdrawn by the Revenue Commissioners without any notice; if milk tanks will be reinstated in the unregistered farmers VAT scheme; and if he will make a statement on the matter. [55754/23]

Financial Services

Brendan Griffin

72. Deputy Brendan Griffin asked the Minister for Finance if he has engaged with a financial company (details supplied) or the regulator regarding behaviour by the company, raised by this Deputy in Dáil Éireann; and if he will make a statement on the matter. [55872/23]

Tax Code

Brendan Griffin

192. Deputy Brendan Griffin asked the Minister for Finance if there will be any changes to VRT on electrical vehicles from January 2024 for somebody purchasing a new car. [51904/23]

Debt Collection

Brendan Griffin

114. Deputy Brendan Griffin asked the Minister for Finance if he is aware of elderly people being pursued by financial companies for historic debts; if he is aware of the extreme distress being caused to people in such circumstances; and if he will make a statement on the matter. [51581/23]

Interest Rates

Brendan Griffin

123. Deputy Brendan Griffin asked the Minister for Finance if he is concerned with the increases in mortgage interest rates being demanded of customers by financial lenders; to provide an update on his recent engagements with such lenders and the Central Bank; and if he will make a statement on the matter. [51580/23]

Departmental Data

Brendan Griffin

123. Deputy Brendan Griffin asked the Minister for Finance when an appeal for a person in County Kerry will be processed (details supplied); and if he will make a statement on the matter. [50320/23]

Tax Code

Brendan Griffin

94. Deputy Brendan Griffin asked the Minister for Finance if he will reduce the taxes applied to building activity and materials in respect of residential construction to reduce the cost of building a dwelling; and if he will make a statement on the matter. [43056/23]

Tax Yield

Brendan Griffin

106. Deputy Brendan Griffin asked the Minister for Finance the total USC income collected by the State for each year since its introduction; if he will provide a breakdown, per annum, of the rates and amounts collected in each rate category; if he will provide details of the percentage of overall income tax collected that the USC has represented each year; and if he will make a statement on the matter. [43055/23]

Budget 2024

Brendan Griffin

255. Deputy Brendan Griffin asked the Minister for Finance to provide clarification on a matter (details supplied); and if he will make a statement on the matter. [42670/23]

Budget Process

Brendan Griffin

88. Deputy Brendan Griffin asked the Minister for Finance the date he expects to announce budget 2024; the factors he will consider when deciding the timing of the event; and if he will make a statement on the matter. [30085/23]

Tax Data

Brendan Griffin

150. Deputy Brendan Griffin asked the Minister for Finance if he will detail what lessening of personal taxation has occurred since 2011 in terms of entry points, rate changes, band changes, tax credits, and so on; if he will provide examples of how these changes have affected earners from both single-income households and double-income households on €25,000, €45,000, €65,000, €85,000 and €105,000, providing comparisons in each case of net pay in 2011 versus today; and if he will make a statement on the matter. [30084/23]

Primary Medical Certificates

Brendan Griffin

43. Deputy Brendan Griffin asked the Minister for Finance the number of primary medical certificate appeals that are currently registered; when it is anticipated the Disabled Drivers Medical Board of Appeals will recommence appeals; and if he will make a statement on the matter. [26434/23]

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]

Universal Social Charge

Brendan Griffin

76. Deputy Brendan Griffin asked the Minister for Finance if he will review the rates and bands relating to the application of USC to workers' incomes with a view to reducing the taxation burden on workers in the context of rapidly rising living costs; and if he will make a statement on the matter. [21467/23]

Ukraine War

Brendan Griffin

90. Deputy Brendan Griffin asked the Minister for Finance if he is satisfied that all Irish-based financial services operations are adhering to financial sanctions imposed against Russia following its invasion of Ukraine; and if he will make a statement on the matter. [21466/23]

Universal Social Charge

Brendan Griffin

212. Deputy Brendan Griffin asked the Minister for Finance the total revenue generated by the universal social charge for the 2021 financial year; the total estimated revenue for 2022 and 2023, respectively; if he will provide a breakdown for each category of income threshold; the total number of taxpayers contributing to each category, in tabular form; and if he will make a statement on the matter. [20091/23]

Universal Social Charge

Brendan Griffin

215. Deputy Brendan Griffin asked the Minister for Finance the total annual amount generated by the USC from taxpayers classed as self-employed; and if he will make a statement on the matter. [20197/23]

Departmental Bodies

Brendan Griffin

428. Deputy Brendan Griffin asked the Minister for Finance the number of loans provided by an organisation (details supplied) to developers for social and private residential developments in each county since it was established in 2018, in tabular form; and if he will make a statement on the matter. [18335/23]

Tax Code

Brendan Griffin

130. Deputy Brendan Griffin asked the Minister for Finance why cohabitating couples are assessed as individuals by the Revenue Commissioners; if the option to be jointly assessed will be introduced; and if he will make a statement on the matter. [15809/23]

Tax Code

Brendan Griffin

131. Deputy Brendan Griffin asked the Minister for Finance what rate of stamp duty applies to a commercial building that is being purchased to convert it to a domestic house; and if he will make a statement on the matter. [15811/23]

Grant Payments

Brendan Griffin

253. Deputy Brendan Griffin asked the Minister for Finance if he will make the disabled persons' fuel grant available to persons who purchase electric vehicles; and if he will make a statement on the matter. [15462/23]

Tax Code

Brendan Griffin

64. Deputy Brendan Griffin asked the Minister for Finance if he is concerned with the potential impact of the reversal of the 9% VAT rate to 13.5% for enterprises; if his Department has evaluated the number of jobs this measure could cost; and if he will make a statement on the matter. [9270/23]

Covid-19 Pandemic Supports

Brendan Griffin

185. Deputy Brendan Griffin asked the Minister for Finance if he will provide a further update regarding a demand for repayment of a State support (details supplied); if the matter has been reviewed in light of evidence provided to show compliance with the spirit of the scheme as designed by him; if so, when the small business owner will be contacted with an update; and if he will make a statement on the matter. [10737/23]

Departmental Policies

Brendan Griffin

71. Deputy Brendan Griffin asked the Minister for Finance if a demand for repayment of a State support will be reviewed (details supplied) given the evidence provided to show compliance with the spirit of the scheme as designed by the Minister; and if he will make a statement on the matter. [7697/23]

Tax Code

Brendan Griffin

97. Deputy Brendan Griffin asked the Minister for Finance if he will retain the 9% VAT rate for the tourism and hospitality sector; if his attention has been drawn to reports of the vital importance of this measure for counties such as Kerry, which has a proportionately higher reliance on the tourism and hospitality sectors; and if he will make a statement on the matter. [3045/23]

Tax Code

Brendan Griffin

144. Deputy Brendan Griffin asked the Minister for Finance if he will reduce the rate of VAT on residential construction to incentivise the building of new homes; if he will consider further measures to reduce the tax burden on the development of new living units; and if he will make a statement on the matter. [3046/23]

Enterprise Support Services

Brendan Griffin

54. Deputy Brendan Griffin asked the Minister for Finance if the temporary business energy support scheme will be extended to cover businesses that use LPG in areas not served by piped gas (details supplied); and if he will make a statement on the matter. [62508/22]

Departmental Policies

Brendan Griffin

182. Deputy Brendan Griffin asked the Minister for Finance if it is possible to introduce a service cheque (details supplied); and if he will make a statement on the matter. [59919/22]

Business Supports

Brendan Griffin

75. Deputy Brendan Griffin asked the Minister for Finance if he will extend the temporary business energy support scheme to group water schemes with electricity supplies (details supplied); and if he will make a statement on the matter. [58389/22]

Tax Code

Brendan Griffin

140. Deputy Brendan Griffin asked the Minister for Finance his views on the contribution taxation policy is making to the cost of building and renting; and if he will make a statement on the matter. [55857/22]

Vacant Properties

Brendan Griffin

162. Deputy Brendan Griffin asked the Minister for Finance if he has considered the tax costs associated with bringing derelict buildings back into use as homes; if he will move to reduce or eliminate these costs particularly for first-time buyers; and if he will make a statement on the matter. [55856/22]

Business Supports

Brendan Griffin

200. Deputy Brendan Griffin asked the Minister for Finance the way the temporary business energy support scheme will apply to farmers in County Kerry and elsewhere; and if he will make a statement on the matter. [53116/22]

Business Supports

Brendan Griffin

201. Deputy Brendan Griffin asked the Minister for Finance if farmers can avail of both the temporary business energy support scheme and the €600 electricity credit; and if he will make a statement on the matter. [53117/22]

Energy Prices

Brendan Griffin

252. Deputy Brendan Griffin asked the Minister for Finance when the temporary business energy support scheme will open for applications; and if he will make a statement on the matter. [54299/22]

Insurance Coverage

Brendan Griffin

254. Deputy Brendan Griffin asked the Minister for Finance if his attention has been drawn to the insurance difficulties facing activity and adventure providers; the measures that his Department is taking to address these challenges; if there is an overall trend, upward or downward, for premiums in this sector; and if he will make a statement on the matter. [54319/22]

Tax Code

Brendan Griffin

250. Deputy Brendan Griffin asked the Minister for Finance if he will provide clarification in relation to benefit-in-kind on company cars (details supplied); and if he will make a statement on the matter. [53028/22]

Financial Services

Brendan Griffin

205. Deputy Brendan Griffin asked the Minister for Finance the reason that mortgage holders whose mortgages were sold by mainstream banks are now subjected to punitive interest rates by the mortgage purchaser without the option to switch providers; and if he will make a statement on the matter. [52482/22]

Tax Code

Brendan Griffin

267. Deputy Brendan Griffin asked the Minister for Finance if an anomaly (details supplied) that is preventing self-employed sole trader professionals from claiming expenses for food and so on when out working will be examined; and if he will make a statement on the matter. [51210/22]

Customs and Excise

Brendan Griffin

283. Deputy Brendan Griffin asked the Minister for Finance if he will provide clarification on a matter (details supplied); and if he will make a statement on the matter. [51535/22]

Tax Code

Brendan Griffin

293. Deputy Brendan Griffin asked the Minister for Finance if he will address a matter (details supplied) regarding the capital allowance depreciation; and if he will make a statement on the matter. [51740/22]

Departmental Correspondence

Brendan Griffin

165. Deputy Brendan Griffin asked the Minister for Finance further to Parliamentary Question No. 433 of 12 July 2022, if advice will be provided (details supplied); and if he will make a statement on the matter. [49279/22]

Rental Sector

Brendan Griffin

106. Deputy Brendan Griffin asked the Minister for Finance if clarification will be provided regarding rent credits (details supplied); and if he will make a statement on the matter. [48773/22]

Revenue Commissioners

Brendan Griffin

206. Deputy Brendan Griffin asked the Minister for Finance the reason that the offices of the Revenue Commissioners still remain closed to the public; if he will request the reopening of this vital service to the public; and if he will make a statement on the matter. [46396/22]

Pension Levy

Brendan Griffin

206. Deputy Brendan Griffin asked the Minister for Finance his views on matters raised in correspondence (details supplied); and if he will make a statement on the matter. [45418/22]

Tax Code

Brendan Griffin

338. Deputy Brendan Griffin asked the Minister for Finance if inheritance tax thresholds for childless couples (details supplied) will be increased in budget 2023; and if he will make a statement on the matter. [42403/22]

Tax Reliefs

Brendan Griffin

355. Deputy Brendan Griffin asked the Minister for Finance his views on a matter raised in correspondence by a person (details supplied) in relation to student accommodation; and if he will make a statement on the matter. [42617/22]

Tax Reliefs

Brendan Griffin

356. Deputy Brendan Griffin asked the Minister for Finance if he will introduce penalties on student accommodation providers that availed of tax breaks to construct complexes and changed the use of the complex after construction (details supplied); and if he will make a statement on the matter. [42621/22]

Tax Reliefs

Brendan Griffin

408. Deputy Brendan Griffin asked the Minister for Finance if he will address the case of a person (details supplied) regarding the rent a room relief; and if he will make a statement on the matter. [43925/22]

Tax Rebates

Brendan Griffin

409. Deputy Brendan Griffin asked the Minister for Finance if the rebate for the disabled drivers and passengers scheme will be increased (details supplied); and if he will make a statement on the matter. [43928/22]

Banking Sector

Brendan Griffin

406. Deputy Brendan Griffin asked the Minister for Finance if he will use the majority shareholding in a bank (details supplied) to prevent the withdrawal of cash services from rural bank branches; and if he will make a statement on the matter. [41292/22]

Banking Sector

Brendan Griffin

442. Deputy Brendan Griffin asked the Minister for Finance if he is satisfied that customers wishing to switch mortgage providers may do so without undue difficulty at present; if he will review this to examine if the process can be made easier for customers; and if he will make a statement on the matter. [41727/22]

Tax Code

Brendan Griffin

210. Deputy Brendan Griffin asked the Minister for Finance his advice on a matter (details supplied) regarding the help-to-buy scheme; and if he will make a statement on the matter. [34209/22]

Tax Code

Brendan Griffin

18. Deputy Brendan Griffin asked the Minister for Finance the measures that he is considering to reduce the burden of taxation on renters, renovators, first-time buyers and landlords with single properties; if he will consider a special package to assist the categories aforementioned; and if he will make a statement on the matter. [31299/22]

Fuel Prices

Brendan Griffin

23. Deputy Brendan Griffin asked the Minister for Finance if he will further review taxes on transportation fuel given the further price increases; the estimated income that has been raised from transport fuel taxes and excise to date in 2022; the way this compares with the same period in 2019, 2020 and 2021 and with the projected figures by his Department at budget time; and if he will make a statement on the matter. [31298/22]

Primary Medical Certificates

Brendan Griffin

195. Deputy Brendan Griffin asked the Minister for Finance if a primary medical certificate holder whose vehicle has been written-off as a result of an accident can replace the vehicle without meeting the two-year time limit; and if he will make a statement on the matter. [31369/22]

Tax Code

Brendan Griffin

413. Deputy Brendan Griffin asked the Minister for Finance the estimated annual cost of an income disregard similar to the rent a room-a-scheme in respect of income for persons renting out a sole stand-alone property to long-stay tenants; and if he will make a statement on the matter. [30779/22]

Tax Code

Brendan Griffin

208. Deputy Brendan Griffin asked the Minister for Finance if he will consider an income disregard similar to the rent a room-a-scheme in respect of income for persons renting out a sole stand-alone property to long-stay tenants in an effort to incentivise long-stay letting over short-stay letting; and if he will make a statement on the matter. [28675/22]

Tax Code

Brendan Griffin

212. Deputy Brendan Griffin asked the Minister for Finance the amount of taxation paid by owners arising from earnings from short-stay rental accommodation (details supplied) and other holiday lets in each of the years since 2016, in tabular form; and if he will make a statement on the matter. [28676/22]

Tax Code

Brendan Griffin

213. Deputy Brendan Griffin asked the Minister for Finance the amount of taxation paid by owners arising from earnings from long-stay rental accommodation in each of the past five years; the amount paid by owners of rental property in cases in which the owner is the owner of just one rental property; and if he will make a statement on the matter. [28677/22]

Rental Sector

Brendan Griffin

82. Deputy Brendan Griffin asked the Minister for Finance if he will increase tax relief to incentivise landlords to rent properties long-term in order to alleviate the current housing crisis; and if he will make a statement on the matter. [28261/22]

Housing Schemes

Brendan Griffin

65. Deputy Brendan Griffin asked the Minister for Finance if the help-to-buy scheme will be extended to second-hand properties; and if he will make a statement on the matter. [25040/22]

Tax Code

Brendan Griffin

25. Deputy Brendan Griffin asked the Minister for Finance if his attention has been drawn to the concerns of the tourism and hospitality sector regarding the inflationary impact of increasing the VAT rate from 9% to 13.5% from 1 September 2022; and if he will make a statement on the matter. [21473/22]

Tax Code

Brendan Griffin

40. Deputy Brendan Griffin asked the Minister for Finance his plans regarding the increase of the VAT rate for tourism and hospitality businesses from 9% to 13.5% from 1 September 2022; his views on whether this is the wrong time to proceed with such a move; and if he will make a statement on the matter. [21472/22]

Tax Rebates

Brendan Griffin

188. Deputy Brendan Griffin asked the Minister for Finance if a diesel rebate scheme will be extended to school transport operators; and if he will make a statement on the matter. [15529/22]

Tax Reliefs

Brendan Griffin

44. Deputy Brendan Griffin asked the Minister for Finance if he will consider an incentive package for owners and buyers in respect of properties that were available as short-term rental properties up to 1 February 2022, in circumstances in which the property would be made available for purchase by a first-time buyer for a limited period; if he will consider such a new scheme as a matter of urgency in the context of the proliferation of short-term properties nationwide despite the acute shortage of houses for long-term lease or affordable purchase; and if he will make a statement on the matter. [9469/22]

Tax Reliefs

Brendan Griffin

47. Deputy Brendan Griffin asked the Minister for Finance if his Department has considered the options available to eliminate the element of taxation impacting on the cost of purchasing or building a house as a first-time buyer and the cost of selling a house to a first-time buyer; his views on whether targeted taxation breaks for sellers to first-time buyers and to first-time buyers and self-builders themselves could significantly contribute to reducing prices for first-time buyers and self-builders, increasing available stock on the market for first-time buyers and providing first-time buyers with a competitive advantage over investors; if he will consider a new scheme as a matter of urgency in this context; and if he will make a statement on the matter. [9468/22]

Covid-19 Pandemic Unemployment Payment

Brendan Griffin

269. Deputy Brendan Griffin asked the Minister for Finance if he will provide clarification on a matter (details supplied) in relation to the taxation of the pandemic unemployment payment; and if he will make a statement on the matter. [9809/22]

Insurance Coverage

Brendan Griffin

292. Deputy Brendan Griffin asked the Minister for Finance if insurance companies will end the practice of not quoting customers with open claims for three years; and if he will make a statement on the matter. [10098/22]

Tax Exemptions

Brendan Griffin

89. Deputy Brendan Griffin asked the Minister for Finance if defibrillators and life saving equipment will be exempted from VAT when European Union law allows for an exemption; and if he will make a statement on the matter. [8638/22]

Customs and Excise

Brendan Griffin

273. Deputy Brendan Griffin asked the Minister for Finance if he will consider an adjustable qualifier to apply to excise duty on units of fuel to provide for a maximum and minimum unit prices as a measure to mitigate against the socio-economic impacts of peaks and troughs in global oil prices; and if he will make a statement on the matter. [7426/22]

Covid-19 Pandemic Unemployment Payment

Brendan Griffin

282. Deputy Brendan Griffin asked the Minister for Finance the advice he can provide in relation to a matter (details supplied); and if he will make a statement on the matter. [7527/22]

Tax Reliefs

Brendan Griffin

289. Deputy Brendan Griffin asked the Minister for Finance if tax relief is available on the cost of the renovation of listed or buildings proposed to be listed; and if he will make a statement on the matter. [7669/22]

Credit Unions

Brendan Griffin

250. Deputy Brendan Griffin asked the Minister for Finance if matters raised by a person (details supplied) in relation to the new draft policy for credit unions will be clarified; and if he will make a statement on the matter. [7265/22]

Tax Exemptions

Brendan Griffin

46. Deputy Brendan Griffin asked the Minister for Finance if a pandemic bonus tax exemption will be introduced for employers that want to give their employees a pandemic bonus up to the value of €1,000 similar to the tax-free voucher scheme of €500 that is already in place; and if he will make a statement on the matter. [3942/22]

Covid-19 Pandemic Supports

Brendan Griffin

356. Deputy Brendan Griffin asked the Minister for Finance if he will introduce a 10% turnover grant for new and existing businesses that had reduced opening hours due to public health restrictions and will not meet turnover requirements to qualify for the Covid restrictions support scheme; and if he will make a statement on the matter. [2271/22]

Pension Provisions

Brendan Griffin

364. Deputy Brendan Griffin asked the Minister for Finance if private pension funds are accessible for persons before they retire if they leave employment or change professions; and if he will make a statement on the matter. [2432/22]

Covid-19 Pandemic Supports

Brendan Griffin

365. Deputy Brendan Griffin asked the Minister for Finance if the employment wage subsidy scheme will continue at its current level in the childcare sector until the end of March 2022; and if he will make a statement on the matter. [2452/22]

Tax Code

Brendan Griffin

118. Deputy Brendan Griffin asked the Minister for Finance if he will review the long-term case for 9% VAT; and if he will make a statement on the matter. [62410/21]

Covid-19 Pandemic Supports

Brendan Griffin

159. Deputy Brendan Griffin asked the Minister for Finance if he will reinstate the employment wage subsidy scheme for enterprises that need it at this difficult time for traders; and if he will make a statement on the matter. [60439/21]

Housing Schemes

Brendan Griffin

245. Deputy Brendan Griffin asked the Minister for Finance when an announcement will be made in relation to if he will extend the help-to-buy scheme and expand it to include currently uninhabitable properties that buyers do not plan to fully demolish as part of the renovation works; and if he will make a statement on the matter. [62909/21]

Tax Reliefs

Brendan Griffin

255. Deputy Brendan Griffin asked the Minister for Finance when Ireland will implement a recent modernised European Union VAT directive to reduce VAT on bicycles including e-bikes; and if he will make a statement on the matter. [62588/21]

Tax Code

Brendan Griffin

276. Deputy Brendan Griffin asked the Minister for Finance if he will reconsider a previous proposal by this Deputy to eliminate capital gains tax for a two-year window for sellers selling homes, sites and currently uninhabitable properties to first-time buyers as a measure to bring more properties onto the market and give the first-time buyer a more competitive edge in that market versus investors; and if he will make a statement on the matter. [62925/21]

Insurance Industry

Brendan Griffin

206. Deputy Brendan Griffin asked the Minister for Finance if his Department will encourage Irish public bodies to provide insurance for community groups given that there are only two insurers left in this market; and if he will make a statement on the matter. [59078/21]

Insurance Industry

Brendan Griffin

207. Deputy Brendan Griffin asked the Minister for Finance if his Department will engage with a company (details supplied) who are currently examining the possibility of providing insurance cover to mounted hunt clubs following the exit from the market by all other insurers; and if he will make a statement on the matter. [59079/21]