Ceisteanna Parlaiminte

Vehicle Registration Tax

Mattie McGrath

223. Deputy Mattie McGrath asked the Minister for Finance to outline the number of Ukrainians who have paid VRT on Ukrainian vehicles imported to Ireland since the beginning of 2022; to outline the position in relation to Ukrainian refugees, having imported their cars, with regard to VRT; the procedure in place to ensure that vehicles are fully compliant with Irish tax requirements and the reason cars that are in the country for more than six months are not required to meet the same criteria as vehicles owned by Irish citizens; if he will review these requirements to ensure that vehicles permanently in Ireland are subject to the same criteria as all other cars in Ireland; and if he will make a statement on the matter. [18990/24]

Ports Policy

Louise O'Reilly

224. Deputy Louise O'Reilly asked the Minister for Finance the number of mobile scanners that are in place at Irish seaports; the number of fixed scanners that are in place; the locations of each; and if there are plans to increase the number of mobile scanners to increase effectiveness in tackling smuggling. [19315/24]

Pension Provisions

Jim O'Callaghan

225. Deputy Jim O'Callaghan asked the Minister for Finance whether there are plans to incentivise young people to invest in their own retirement outside of employment pension schemes and whether the 41% tax on the unrealised gains of exchange traded funds after eight years is acting as a disincentive to people investing in their own retirement; and if he will make a statement on the matter. [18799/24]

Tax Reliefs

Cian O'Callaghan

226. Deputy Cian O'Callaghan asked the Minister for Finance if there is a citizenship or length of residency criteria on applying for tax relief on tuition fees; and if he will make a statement on the matter. [18817/24]

Customs and Excise

Claire Kerrane

227. Deputy Claire Kerrane asked the Minister for Finance if he will prevent the fuel excise increase scheduled for 1 May 2024 given the financial pressure farmers and contractors will face as a result of further increases to the cost of fuel; and if he will make a statement on the matter. [18826/24]

Broadband Infrastructure

Denis Naughten

228. Deputy Denis Naughten asked the Minister for Finance the total number of copper communication lines within his Department that are currently in active operation and for which his Department is paying for on a monthly basis, inclusive of ISDN, PTSN and copper-based lease lines; and if he will make a statement on the matter. [18836/24]

Tax Rebates

Seán Canney

229. Deputy Seán Canney asked the Minister for Finance if he will consider introducing a VAT refund scheme for first time buyers of homes to help deal with the increased cost of construction; and if he will make a statement on the matter. [18891/24]

Business Supports

Carol Nolan

230. Deputy Carol Nolan asked the Minister for Finance if there are any options available to a company that believes warehoused debt accrued under the EWSS scheme was unfairly calculated; and if he will make a statement on the matter. [18955/24]

Tax Credits

Martin Kenny

231. Deputy Martin Kenny asked the Minister for Finance if he will consider increasing the age tax credit in Budget 2025; and if he will make a statement on the matter. [18989/24]

Tax Rebates

Michael Healy-Rae

232. Deputy Michael Healy-Rae asked the Minister for Finance if he will address a matter (details supplied); and if he will make a statement on the matter. [19008/24]

Tax Reliefs

Richard Bruton

233. Deputy Richard Bruton asked the Minister for Finance if he will review the apparent obligation on a care centre to become a registered charity in order to get tax relief for the use of a wheelchair bus, used to transport persons who themselves have primary certificates establishing their severe disability; and if he will devise a simpler route of access to this tax relief. [19040/24]

Housing Schemes

Mattie McGrath

234. Deputy Mattie McGrath asked the Minister for Finance if he plans to review the eligibility requirement for the help-to-buy scheme whereby the mortgage for the applicants must be 70% or more of the value of the self-build, but due to the increasing cost of building, the mortgage is no longer more than 70% of the total value and the applicants have to save a bigger deposit, and are therefore not eligible for the help-to-buy scheme. [19058/24]

Customs and Excise

Richard O'Donoghue

235. Deputy Richard O'Donoghue asked the Minister for Finance if he will postpone the introduction of a carbon tax increase on agricultural diesel from 1 May 2024 to 1 October 2024, due to the escalating costs incurred by farmers over the winter period due to the bad weather; and if he will make a statement on the matter. [19064/24]

Tax Rebates

John McGuinness

236. Deputy John McGuinness asked the Minister for Finance if he will consider amending S.I. No. 266/2012 relative to the refund of VAT for touring coaches, that is, the VAT 71 refund scheme, to include bus types that are electric and low-carbon vehicles; and if he will make a statement on the matter. [19068/24]

Motor Industry

John McGuinness

237. Deputy John McGuinness asked the Minister for Finance if he will expedite approval for the importing of a 2018 car by a family returning to work in Ireland (details supplied) having lived in England for the past 12 years and who are now experiencing bureaucratic challenges. [19093/24]

Tax Exemptions

Matt Carthy

238. Deputy Matt Carthy asked the Minister for Finance if he will exempt capital works at grassroots sports facilities from VAT or introduce a rebate scheme in order to ensure that clubs get the maximum benefit from sports capital grants and other funding sources; and if he will make a statement on the matter. [19120/24]

European Union

John Paul Phelan

239. Deputy John Paul Phelan asked the Minister for Finance to list all Acts and statutory instruments sponsored by his Department that became law from 20 February 2020 to date in 2024 and which were necessitated, either in whole or in part, to transpose or give effect to regulations, directives or other measures passed at European Union level. [19165/24]

Tax Code

Mick Barry

240. Deputy Mick Barry asked the Minister for Finance if he will review the anomalies in the VAT treatment between different mental health professions, namely psychologists, counsellors and psychotherapists and examine a coherent and consistent approach; and if he will make a statement on the matter. [19296/24]

Rental Sector

Jim O'Callaghan

241. Deputy Jim O'Callaghan asked the Minister for Finance the total number of rent tax credit claims made in each of the years 2022, 2023 and 2024, by county, in tabular form; and if he will make a statement on the matter. [19338/24]

Housing Schemes

Seán Sherlock

242. Deputy Sean Sherlock asked the Minister for Finance if there is an appeal on the valuation of the home under the help-to-buy-scheme; if he will consider a case (details supplied); and if he will make a statement on the matter. [19346/24]

Tax Data

Catherine Murphy

243. Deputy Catherine Murphy asked the Minister for Finance the number and value of claims made under the charities VAT compensation scheme in each of the years 2019, 2020, 2021, 2022, and 2023, in tabular form; and if he will make a statement on the matter. [19350/24]

Philanthropy Initiatives

Catherine Murphy

244. Deputy Catherine Murphy asked the Minister for Finance the cost of supporting philanthropic giving under the new philanthropy strategy through the implementation of a direct tax incentive for major gifts of a minimum of €5,000 and maximum of €5 million; and if he will make a statement on the matter. [19351/24]

Local Authorities

Catherine Murphy

245. Deputy Catherine Murphy asked the Minister for Finance if he will provide the amount of grant-aid returned and or surrendered to his Department, by local authority in 2022, 2023 and to date in 2024, to include the heading of which it was intended for. [19360/24]

Tax Rebates

Noel Grealish

246. Deputy Noel Grealish asked the Minister for Finance if he will further amend the statutory instrument which sets out the qualifying parameters for the VAT 71 refund scheme to extend qualification to low-floor EV buses, to support the objectives of accessibility and decarbonisation; and if he will make a statement on the matter. [19382/24]

Pension Provisions

Seán Haughey

247. Deputy Seán Haughey asked the Minister for Finance if he will allow householders to withdraw money from their personal pension funds in order to carry out retrofitting and insulation works to their homes without having to incur a tax obligation; if he will consult with the Minister for the Environment, Climate and Communications on this proposal; and if he will make a statement on the matter. [19408/24]

Fuel Prices

Cian O'Callaghan

248. Deputy Cian O'Callaghan asked the Minister for Finance if he is aware that people and families, and notably older people, are struggling due to the increased costs of home heating oil; if he will introduce measures to assist people with these rising costs; and if he will make a statement on the matter. [19484/24]

EU Directives

Ged Nash

249. Deputy Ged Nash asked the Minister for Finance the background to and current situation with regard to the European Commission’s announcement of 24 April 2024 that it was sending Ireland a letter of formal notice (INFR(2024)2037) for the incorrect transposition of Directive (EU) 2018/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing (the 5th anti-money laundering directive); and if he will make a statement on the matter. [19497/24]

Tax Data

Pearse Doherty

250. Deputy Pearse Doherty asked the Minister for Finance the number of residential units subject to the 10% rate of stamp duty with respect to the acquisition of certain residential property where a person acquires at least ten such units during a 12-month period, disaggregated by county in which the property was located, in each of the years 2021, 2022, 2023 and 2024. [19509/24]

Tax Data

Pearse Doherty

251. Deputy Pearse Doherty asked the Minister for Finance the number of residential units subject to the 10% rate of stamp duty with respect to the acquisition of certain residential property where a person acquires at least ten such units during a 12-month period; the total number of purchasers; and the total value of stamp duty paid, in each of the years 2021, 2022, 2023 and 2024. [19512/24]

Banking Sector

Réada Cronin

152. Deputy Réada Cronin asked the Minister for Finance if he will instruct the banks, and in particular banks previously bailed out by the citizens, to make it their policy - not ‘an exception’ - that cash be accepted at teller desks for lodgement to personal accounts, without customers being requested to do so by machine and card, this being critical for people who are not tech-savvy; and if he will make a statement on the matter. [18574/24]

State Properties

Seán Sherlock

153. Deputy Sean Sherlock asked the Minister for Finance the number of properties currently in ownership by an agency (details supplied), by local authority area, by type of property and suitability for residency, in tabular form. [18632/24]

Tax Code

Pearse Doherty

154. Deputy Pearse Doherty asked the Minister for Finance the estimated first-year and full-year cost of removing residential stamp duty with respect to the purchase of residential property by first time buyers for property purchase values of €500,000 or less. [18668/24]

Housing Schemes

Pearse Doherty

155. Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of the help to buy scheme in 2023, 2024 and 2025, respectively. [18671/24]

Housing Schemes

Pearse Doherty

156. Deputy Pearse Doherty asked the Minister for Finance the allocation in the base as per Budget 2024 for the help to buy scheme in each of the years 2025, 2026 and 2027. [18672/24]

Housing Schemes

Pearse Doherty

157. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue saved were the loan to value ratio under the help to buy scheme increased to 85%. [18673/24]

Housing Schemes

Pearse Doherty

158. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue saved were the maximum amount of relief under the help to buy scheme reduced to €25,000 and the loan to value ratio increased to 85 %. [18674/24]

Housing Schemes

Pearse Doherty

159. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue saved were the maximum amount of relief under the help to buy scheme reduced to €20,000 and the loan to value ratio increased to 85 %. [18675/24]

Housing Schemes

Pearse Doherty

160. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue saved were the maximum amount of relief under the help to buy scheme reduced to €15,000 and the loan to value ratio increased to 85%. [18676/24]

Housing Schemes

Pearse Doherty

161. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue saved were the maximum amount of relief under the help to buy scheme reduced to €10,000 and the loan to value ratio increased to 85%. [18677/24]

Tax Code

Bernard Durkan

162. Deputy Bernard J. Durkan asked the Minister for Finance to indicate the correct tax-free allowances in the case of a person (details supplied); and if he will make a statement on the matter. [18705/24]

Banking Sector

Bernard Durkan

163. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which any banking regulation currently applies or should apply to mortgage and finance companies offering mortgages and who then sell the mortgages on to third parties without the consultation of the mortgagee; and if he will make a statement on the matter. [18706/24]

Tax Exemptions

Robert Troy

33. Deputy Robert Troy asked the Minister for Finance if a favourable response will be given to extending the VAT exemption to counsellors and psychotherapists. [18160/24]

Business Supports

Carol Nolan

34. Deputy Carol Nolan asked the Minister for Finance if he will extend the tax warehousing scheme for the farm and forestry contractors’ sector in Ireland, which has been the most severely impacted by the bad weather since September 2023 and now faces huge cashflow difficulties due to the late spring sowing season; and if he will make a statement on the matter. [18207/24]

Business Supports

Claire Kerrane

35. Deputy Claire Kerrane asked the Minister for Finance if consideration is being given to allowing an extension to the tax warehousing scheme for agricultural and forestry contractors, given concerns from the sector around financial and weather constraints on work activity in the agricultural and forestry contractor sector in Ireland; and if he will make a statement on the matter. [18258/24]

Tax Exemptions

Marc Ó Cathasaigh

36. Deputy Marc Ó Cathasaigh asked the Minister for Finance if he has received the submission from a body (details supplied) regarding a VAT exemption for counsellors and psychotherapists; if a VAT exemption will be forthcoming; the measures put in place by his Department to support counsellors and psychotherapists and to improve access to mental health supports for the public; and if he will make a statement on the matter. [18294/24]

Customs and Excise

John Paul Phelan

37. Deputy John Paul Phelan asked the Minister for Finance if he will provide a list of the points-of-entry, that is, ports and airports, at which mobile x-ray scanners and sniffer dogs were deployed to over the past 12 months; and if he will make a statement on the matter. [18312/24]

Vehicle Registration Tax

Michael Healy-Rae

38. Deputy Michael Healy-Rae asked the Minister for Finance if guidelines can be provided (details supplied); and if he will make a statement on the matter. [18367/24]

Departmental Advertising

Ged Nash

39. Deputy Ged Nash asked the Minister for Finance for figures on the total spend for all forms of advertising in the years 2022 and 2023 in his Department; if figures can be provided on each Department’s spend on local media advertising (print and broadcast respectively, and broken down on that basis) for those years; if the Department used/uses an agency to place advertising; and if he will make a statement on the matter. [18391/24]

Departmental Contracts

Carol Nolan

40. Deputy Carol Nolan asked the Minister for Finance if his Department has at any time engaged the services of a company (details supplied) or allocated the company funding or support in any capacity; if he or his officials have engaged with personnel from the company; if so, the details of same; and if he will make a statement on the matter. [18443/24]

Motor Industry

Fergus O'Dowd

190. Deputy Fergus O'Dowd asked the Minister for Finance if he is aware of the significant delays for motor traders in securing registration appointments to import cars from the UK, which is causing major business disruptions and cash flow problems, putting many businesses at risk of closure; and if he will make a statement on the matter. [17334/24]

Motor Industry

Fergus O'Dowd

191. Deputy Fergus O'Dowd asked the Minister for Finance the current wait times to secure appointments through a company (details supplied) and the NCT to import and register cars from the United Kingdom over the years 2022 and 2023 and to date in 2024, by location; and if he will make a statement on the matter. [17335/24]

Motor Industry

Fergus O'Dowd

192. Deputy Fergus O'Dowd asked the Minister for Finance if he is aware that in some cases motor dealers are waiting for up to four weeks and beyond for appointments to import and register cars in County Louth through a company (details supplied) for the second-hand marketplace; and if he will make a statement on the matter. [17336/24]

Vehicle Registration Tax

Cian O'Callaghan

193. Deputy Cian O'Callaghan asked the Minister for Finance if he will provide further details on an issue (details supplied); and if he will make a statement on the matter. [17346/24]

Vacant Properties

Holly Cairns

194. Deputy Holly Cairns asked the Minister for Finance the number of dwellings eligible to pay the vacant homes tax in Cork, by local area, in tabular form. [17364/24]

Tax Code

Neasa Hourigan

195. Deputy Neasa Hourigan asked the Minister for Finance if he will provide an update on the working group established to consider the taxation of funds, life assurance policies and other investment products; in particular if he will provide an update on their considerations on the taxation of exchange –traded funds (EFTs); and if he will make a statement on the matter. [17469/24]

Tax Exemptions

Richard Bruton

196. Deputy Richard Bruton asked the Minister for Finance the number of claimants of a tax exemption on renting a room up to €14,000. [17479/24]

Tax Code

Noel Grealish

197. Deputy Noel Grealish asked the Minister for Finance if he plans to reform the current taxation amounts applying to the deployment of HVO and biofuel for HGVs; and if he will make a statement on the matter. [17512/24]

Banking Sector

Pearse Doherty

198. Deputy Pearse Doherty asked the Minister for Finance for a schedule of the disposal of shares held at a bank (details supplied) by the State, together with the date, transaction value and volume for each disposal, from 2013 to date. [17519/24]

Tax Data

Pearse Doherty

199. Deputy Pearse Doherty asked the Minister for Finance the estimated annual cost, in cumulative terms, of not proceeding with scheduled increases in the carbon tax in each of the years 2025 to 2030, inclusive. [17522/24]

Tax Exemptions

Seán Canney

200. Deputy Seán Canney asked the Minister for Finance if he will provide for a pre-registration VAT exemption status for qualified and accredited members of an organisation (details supplied); and if he will make a statement on the matter. [17543/24]

Insurance Coverage

Catherine Murphy

201. Deputy Catherine Murphy asked the Minister for Finance the steps he has taken in respect of the provision of premiums by insurance companies to persons in homes that are not designated as a flood risk; and if his attention has been drawn to instances in which insurance companies are refusing to provide cover in instances in which OPW flood maps clearly identify areas as not being in a flood area. [17554/24]

Insurance Coverage

Catherine Murphy

202. Deputy Catherine Murphy asked the Minister for Finance if he has engaged with insurance providers in respect of their lack of consistency regarding the way in which and the grounds on which they refuse to provide insurance cover in areas that are not identified as flood risk by the OPW in the context of their mapping and modelling of flood risk areas. [17556/24]

Insurance Coverage

Catherine Murphy

203. Deputy Catherine Murphy asked the Minister for Finance the steps a person can take in instances where home insurance providers will not take into consideration remedial flood works as a mitigation when quoting and-or providing persons with premiums for their home and-or business. [17560/24]

Financial Services

Ged Nash

204. Deputy Ged Nash asked the Minister for Finance if he has considered making individual savings accounts (details supplied) available to Irish savers; and if he will make a statement on the matter. [17661/24]

Tax Reliefs

Jim O'Callaghan

205. Deputy Jim O'Callaghan asked the Minister for Finance if he will set out in tabular form, on a county-by-county basis, the number of help-to-buy claims approved since 1 July 2020, along with the number of applicants associated with these claims; and if he will make a statement on the matter. [17671/24]

Tax Reliefs

Jim O'Callaghan

206. Deputy Jim O'Callaghan asked the Minister for Finance how many homebuyers in each county have availed of the help-to-buy scheme since July 2020, by county, in tabular form; and if he will make a statement on the matter. [17672/24]

Tax Exemptions

Marian Harkin

207. Deputy Marian Harkin asked the Minister for Finance if he is supportive of a comprehensive VAT proposal by an organisation (details supplied) which was submitted to him recently; if he plans to extend the VAT exemption to counsellors and psychotherapists; and if he will make a statement on the matter. [17675/24]

Tax Reliefs

Louise O'Reilly

208. Deputy Louise O'Reilly asked the Minister for Finance if any consideration has been given to increasing the tax-free threshold for travel and subsistence payments known as country money within the construction sector; and if he will make a statement on the matter. [17691/24]

Tax Exemptions

Jackie Cahill

209. Deputy Jackie Cahill asked the Minister for Finance given there is an RZT exemption on land with leases in place prior to January 2022, if consideration could be given to a similar exemption for someone who has availed of the favourite niece/nephew relief prior to January 2022 and are not in a position to sell as they are obliged to work the said land for a period of time; and if he will make a statement on the matter. [17736/24]

State Claims Agency

Rose Conway-Walsh

210. Deputy Rose Conway-Walsh asked the Minister for Finance if he will provide the claims on, and settlements made by, the State Claims Agency in each year since 2011, broken down by category; the amount and percentage of total cost of settlements spent on legal fees, in tabular form; and if he will make a statement on the matter. [17748/24]

Primary Medical Certificates

Michael Healy-Rae

211. Deputy Michael Healy-Rae asked the Minister for Finance if a scheme (details supplied) will be examined; and if he will make a statement on the matter. [17810/24]

Tax Exemptions

Cian O'Callaghan

212. Deputy Cian O'Callaghan asked the Minister for Finance the reasoning behind the different rates in VAT treatment between psychologists and counsellors/psychotherapists, where psychologists' services are exempt while counsellors' and psychotherapists' services are not; if he will engage with an organisation (details supplied) on this issue; and if he will make a statement on the matter. [17854/24]

Departmental Bodies

Mark Ward

213. Deputy Mark Ward asked the Minister for Finance the current position in regard to the Disabled Drivers Medical Board of Appeal; if new members have been appointed; if so, from what date; their terms and conditions of engagement; if those terms include the freedom to make professional determinations based on the facts and the needs of individuals presenting; the number of appeals heard to date; the total number of appeals on hand waiting to be heard; and the legal basis for the secretary/secretariat of the board in the absence of a chair and board. [17896/24]

EU Directives

Ged Nash

214. Deputy Ged Nash asked the Minister for Finance the exact nature and current status with regard to the European Commission’s announcement of 24 January 2024 that it was sending Ireland a formal notice for failing to transpose Directive (EU) 2020/284 introducing certain requirements for payment service providers (INFR(2024)0070); and if he will make a statement on the matter. [17926/24]

State Bodies

Catherine Murphy

215. Deputy Catherine Murphy asked the Minister for Finance if he will clarify whether the ISIF holds Israeli government bonds; if so, if he will provide details of same, including their value; and if the ISIF no longer holds such bonds, whether he will provide the date on which they were divested from and the rationale for same.; and if he will make a statement on the matter. [18093/24]

State Bodies

Catherine Murphy

216. Deputy Catherine Murphy asked the Minister for Finance if the Central Bank, as part of its investment strategies, has any interests directly in or with Israel; and if so, the details of same. [18094/24]

Insurance Coverage

Ivana Bacik

217. Deputy Ivana Bacik asked the Minister for Finance his plans to reform flood insurance in Ireland; his views on insurance cover for persons living in areas with demountable flood defences; his views on legislating for compulsory insurance cover for those living in areas which are prone to flooding; and if he will make a statement on the matter. [18121/24]

Tax Code

Eoin Ó Broin

149. Deputy Eoin Ó Broin asked the Minister for Finance if stamp duty is paid on any Part V, affordable housing fund turnkey purchase or CREL-funded turnkey purchase homes. [17190/24]

Tax Exemptions

Michael Lowry

150. Deputy Michael Lowry asked the Minister for Finance to provide an update on the consideration of the VAT proposal submitted by an organisation (details supplied) in March 2024, which calls for the extension of VAT exemption to counsellors and psychotherapists in Ireland; what steps are being taken to address the issues raised by the IACP, including the low VAT turnover threshold, high compliance costs, and the burden of VAT on clients seeking mental health support; and if he will make a statement on the matter. [17144/24]

Tax Exemptions

Michael Lowry

151. Deputy Michael Lowry asked the Minister for Finance to explain and provide clarity on the current discrepancies in VAT treatment between different professions in the mental health sector; what measures are being considered to ensure fair treatment and regulatory coherence; and if he will make a statement on the matter. [17145/24]

Tax Exemptions

Michael Lowry

152. Deputy Michael Lowry asked the Minister for Finance to clarify the Government’s stance on an organisation’s (details supplied) call for a pre-registration VAT-exempt status for its qualified and accredited members; and if he will make a statement on the matter. [17146/24]

Illicit Trade

John Paul Phelan

153. Deputy John Paul Phelan asked the Minister for Finance the number of X-ray scanners used to detect illicit trade and smuggling at ports and airports; the number of dates on which they were deployed and used at individual named ports and airports in the State in 2023 and to date in 2024; and if it is planned to increase the number of X-ray scanners in use at ports and airports. [17172/24]

Illicit Trade

John Paul Phelan

154. Deputy John Paul Phelan asked the Minister for Finance the number of sniffers dogs being used to detect illicit trade and smuggling at ports and airports; the number of dates on which they were deployed and used at individual named ports and airports in the State in 2023 and to date in 2024; and if it is planned to increase the number of sniffers dogs in use at ports and airports. [17173/24]

Illicit Trade

John Paul Phelan

155. Deputy John Paul Phelan asked the Minister for Finance the number of staff and other resources being deployed and used at ports and airports to detect non-compliance by individuals with duty-free travel allowances; the number of inspections carried out at individual named ports and airports in the State in 2023 and to date in 2024; and if it is planned to increase the resources in use at ports and airports for this purpose. [17174/24]

Probate Applications

Robert Troy

156. Deputy Robert Troy asked the Minister for Finance the reason a spouse can only access €27,000 of a deceased spouse’s credit union savings and any remainder must go to probate; his views on whether this rule is fair when the spouse is clearly the next-of-kin and automatic beneficiary; and if he plans to review such rules in the short term. [17177/24]

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 Exemptions

Violet-Anne Wynne

158. Deputy Violet-Anne Wynne asked the Minister for Finance if he has considered a proposal by an organisation (details supplied) for a pre-registration VAT exemption status for qualified and accredited members; and if he will make a statement on the matter. [17227/24]

Financial Irregularities

Paul Murphy

13. Deputy Paul Murphy asked the Minister for Finance the action taken by his Department in response to important information given in a letter to the then Minister in relation to loans to a company (details supplied). [16800/24]

Financial Irregularities

Paul Murphy

14. Deputy Paul Murphy asked the Minister for Finance if he has concerns about a non-bank lender being supplied with State funds, given allegations reported in the media of its involvement in lending money to an apparent front organisation (details supplied); and if he will make a statement on the matter. [16802/24]

Financial Irregularities

Paul Murphy

15. Deputy Paul Murphy asked the Minister for Finance the reason the Ireland Strategic Investment Fund divested from an organisation (details supplied); and if he will make a statement on the matter. [16803/24]

Tax Exemptions

Róisín Shortall

16. Deputy Róisín Shortall asked the Minister for Finance to respond to matters raised in correspondence (details supplied); if he has considered the proposal submitted to him in March 2024; if he intends to extend the VAT exemption to counsellors and psychotherapists; and if he will make a statement on the matter. [16821/24]

Tax Exemptions

Steven Matthews

17. Deputy Steven Matthews asked the Minister for Finance if his attention has been drawn to the campaign by a group (details supplied) that seeks to draw attention to requests to review the VAT exemption to include counsellors and psychotherapists; if this is under consideration within his Department; and if he will make a statement on the matter. [16840/24]

Tax Exemptions

Willie O'Dea

18. Deputy Willie O'Dea asked the Minister for Finance if he will consider extending the VAT exemption to counsellors and psychotherapists in Ireland, which would create equity of treatment and parity of esteem for mental health professionals providing psychotherapy and counselling services with those who deliver physical healthcare; and if he will make a statement on the matter. [16870/24]

Tax Exemptions

Cathal Crowe

19. Deputy Cathal Crowe asked the Minister for Finance if consideration will be given to extending the VAT exemption to counsellors and psychotherapists in Ireland (details supplied). [16878/24]

Tax Yield

Pearse Doherty

20. Deputy Pearse Doherty asked the Minister for Finance the revenue raised from restricting the employers' PRSI exemption for share-based remuneration to micro-, small- and medium-sized enterprises; and if he will make a statement on the matter. [16899/24]

Tax Yield

Pearse Doherty

21. Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer in 2024 of not proceeding with scheduled increases in excise duty on marked gas oil on 1 April 2024, 1 August 2024 and 9 October 2024. [16904/24]

Tax Exemptions

Brian Stanley

22. Deputy Brian Stanley asked the Minister for Finance to address the inconsistency in VAT regulations and extend the VAT exemptions to psychotherapists and counsellors providing services and to ensure equal treatment with other professionals working in the sector; and if he will make a statement on the matter. [17016/24]

Fuel Oil Specifications

Colm Burke

23. Deputy Colm Burke asked the Minister for Finance if consideration would be given to reclassifying hydrotreated vegetable oil as a home heating fuel, in view that it is currently rated as a transport fuel and is therefore more expensive to purchase than diesel and kerosene; and if he will make a statement on the matter. [17018/24]

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]

Primary Medical Certificates

Emer Higgins

214. Deputy Emer Higgins asked the Minister for Finance if the exclusion of persons with single upper-limb amputations from eligibility for primary medical certificate is contrary to Articles 4 and 20 of the UNCRPD; and if he will make a statement on the matter. [16294/24]