Ceisteanna Parlaiminte

Broadcasting Sector

Christopher O'Sullivan

89. Deputy Christopher O'Sullivan asked the Minister for Finance his plans for supporting the unscripted media sector; and if he will make a statement on the matter. [22746/24]

Tax Code

Alan Farrell

91. Deputy Alan Farrell asked the Minister for Finance if he will consider support measures to support the hospitality sector, including VAT reductions; and if he will make a statement on the matter. [22751/24]

Tax Code

Richard Boyd Barrett

92. Deputy Richard Boyd Barrett asked the Minister for Finance if he is considering additional taxation measures in budget 2025 to address dereliction and long-term vacancy; and if he will make a statement on the matter. [22765/24]

Consumer Protection

Pearse Doherty

93. Deputy Pearse Doherty asked the Minister for Finance to provide an update on consideration of changes to legislation to address the inability of consumers to make complaints to the Financial Services and Pensions Ombudsman with respect to vulture funds as a result of gaps in its regulation. [22787/24]

EU Regulations

Richard Bruton

95. Deputy Richard Bruton asked the Minister for Finance if he will indicate the plans for Ireland to adopt the European taxonomy in investment. [22784/24]

Tax Yield

Willie O'Dea

96. Deputy Willie O'Dea asked the Minister for Finance for a report on income tax receipts in the first four months of 2024; and if he will make a statement on the matter. [22569/24]

Primary Medical Certificates

Catherine Connolly

97. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 40 of 10 April 2024, the status of his Department's work to develop a new scheme to replace the disabled drivers and disabled passengers scheme with a modern, fit-for-purpose vehicle adaptation scheme as recommended by the National Disability Inclusion Strategy Transport Working Group; the details of the note submitted by his Department to the senior officials group in January 2024 outlining a proposal for a replacement scheme; and if he will make a statement on the matter. [22679/24]

Tax Data

Matt Carthy

98. Deputy Matt Carthy asked the Minister for Finance the number of non-domiciled individuals taxed on a remittance basis; the number of individuals who have self-assessed with Revenue as non-domiciled in each of the years 2021, 2022 and 2023; and if his Department is considering changes to the non-domicile regime to restrict the remittance basis of taxation that applies to the regime. [22782/24]

Banking Sector

Richard Bruton

99. Deputy Richard Bruton asked the Minister for Finance to review the recovery of funds invested in the rescue of the pillar banks during the financial crisis; and if he will make a statement on the matter. [22783/24]

Tax Rebates

Jackie Cahill

100. Deputy Jackie Cahill asked the Minister for Finance his response to concerns from farmers who were refused refunds on VAT items that previously qualified; and if he will make a statement on the matter. [22701/24]

Tax Code

Willie O'Dea

101. Deputy Willie O'Dea asked the Minister for Finance the tax changes he is considering to make it more attractive for people to invest their savings, rather than having money sit in bank accounts; and if he will make a statement on the matter. [22568/24]

Inflation Rate

Joe Flaherty

102. Deputy Joe Flaherty asked the Minister for Finance if he expects that with inflation now moderating, the pressures many consumers have faced will likely ease across the year; and if he will make a statement on the matter. [22683/24]

Tax Code

Seán Haughey

103. Deputy Seán Haughey asked the Minister for Finance his plans for a substantial income tax package in budget 2025; and if he will make a statement on the matter. [22682/24]

Tax Code

Richard Boyd Barrett

104. Deputy Richard Boyd Barrett asked the Minister for Finance if he will reconsider his plans to reinstate higher excise on fuel in August; if he will outline, given the increased costs of living on ordinary people, what the cost impact will be on households and business from increasing taxes on fuel; and if he will make a statement on the matter. [22763/24]

Tax Credits

Rose Conway-Walsh

105. Deputy Rose Conway-Walsh asked the Minister for Finance the value and number of successful claims under the research and development tax credit made by SMEs and non-SMEs, respectively, in each of the years 2021, 2022 and 2023; if his Department will consider introducing a simplified application process for SMEs to encourage research and innovation among indigenous companies; and if he will make a statement on the matter. [22793/24]

Tax Rebates

Jackie Cahill

106. Deputy Jackie Cahill asked the Minister for Finance the reason calf feeders were VAT refundable without any question up to August 2023 and are now being refused; and if he will make a statement on the matter. [22702/24]

Primary Medical Certificates

Pauline Tully

107. Deputy Pauline Tully asked the Minister for Finance for an update on the actions being taken to implement the proposals for a modern, fit-for-purpose vehicle adaptation scheme in line with international best practice that would replace the disabled drivers and disabled passengers scheme; and if he will make a statement on the matter. [22779/24]

EU Directives

Pearse Doherty

108. Deputy Pearse Doherty asked the Minister for Finance his response to the European Commission's opening of an infringement procedure against Ireland and issuance of a formal letter of notice regarding incorrect transposition of the 4th and 5th Anti-Money Laundering Directives; and if he will make a statement on the matter. [22790/24]

Tax Code

Richard Boyd Barrett

109. Deputy Richard Boyd Barrett asked the Minister for Finance if he is considering in budget 2025 introducing a wealth tax on the top 5% of wealthiest households; and if he will make a statement on the matter. [22764/24]

Tax Yield

Cathal Crowe

110. Deputy Cathal Crowe asked the Minister for Finance for a report on corporation tax receipts in the first four months of 2024; and if he will make a statement on the matter. [22566/24]

National Treasury Management Agency

Christopher O'Sullivan

111. Deputy Christopher O'Sullivan asked the Minister for Finance the work being undertaken by ISIF to support the State's climate action targets; and if he will make a statement on the matter. [22745/24]

Tax Credits

Jennifer Murnane O'Connor

112. Deputy Jennifer Murnane O'Connor asked the Minister for Finance the total number of rent tax credit claims made in Carlow for each of the years 2022, 2023 and to date in 2024; and if he will make a statement on the matter. [22704/24]

Departmental Reports

Seán Haughey

113. Deputy Seán Haughey asked the Minister for Finance if he will report on the stability programme update 2024 he published in April; and if he will make a statement on the matter. [22681/24]

Departmental Reviews

Jim O'Callaghan

114. Deputy Jim O'Callaghan asked the Minister for Finance when the review of the standard fund threshold will be concluded; and if he will make a statement on the matter. [22749/24]

Inflation Rate

Cathal Crowe

115. Deputy Cathal Crowe asked the Minister for Finance his expectations for living standards for households in the remainder of 2024; and if he will make a statement on the matter. [22567/24]

Departmental Meetings

David Stanton

116. Deputy David Stanton asked the Minister for Finance to report on the recent visit of the Minister of State with responsibility for financial services, credit unions and insurance to Frankfurt; and if he will make a statement on the matter. [22726/24]

EU Directives

Rose Conway-Walsh

117. Deputy Rose Conway-Walsh asked the Minister for Finance his response to the European Commission's opening of an infringement procedure against Ireland and issuance of a formal letter of notice regarding incorrect transposition of the 4th and 5th Anti-Money Laundering Directives; and if he will make a statement on the matter. [22792/24]

Tax Reliefs

Catherine Connolly

118. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 42 of 10 April 2024, his plans for the phasing out of the help-to-buy scheme; and if he will make a statement on the matter. [22680/24]

Tax Reliefs

James O'Connor

119. Deputy James O'Connor asked the Minister for Finance the number of help-to-buy claims approved in Cork since 1 July 2020, along with the number of applicants associated with these claims; and if he will make a statement on the matter. [22687/24]

Departmental Meetings

Catherine Murphy

208. Deputy Catherine Murphy asked the Minister for Finance when he last spoke formally to the CEO of the European Investment Bank. [22374/24]

Tax Exemptions

Thomas Pringle

209. Deputy Thomas Pringle asked the Minister for Finance whether he would consider implementing plans to remove VAT on factor 50 sun cream in order to encourage people to use it, in the context of the growth in skin cancer in the country and the important preventative role it can play; and if he will make a statement on the matter. [22441/24]

Tax Exemptions

Catherine Connolly

210. Deputy Catherine Connolly asked the Minister for Finance his plans to remove sun cream factor 50 from VAT, in order to encourage people to use it in the context of the growth in skin cancer in the country and the important preventative role sun cream can play; and if he will make a statement on the matter. [22445/24]

Tax Exemptions

Niall Collins

211. Deputy Niall Collins asked the Minister for Finance if he will consider a reduction in VAT on safety clothing (details supplied); and if he will make a statement on the matter. [22481/24]

Tax Credits

Pearse Doherty

212. Deputy Pearse Doherty asked the Minister for Finance the number of applications for the mortgage interest tax credit that were rejected on the grounds that an applicant does not have a sufficient income tax liability. [22485/24]

Tax Credits

Pearse Doherty

213. Deputy Pearse Doherty asked the Minister for Finance the number of applications for the mortgage interest tax credit that were rejected on the grounds that an applicant does not have a sufficient income tax liability despite their mortgage interest costs being higher in 2023 compared with 2022. [22486/24]

Tax Credits

Pearse Doherty

214. Deputy Pearse Doherty asked the Minister for Finance the number of applications for the mortgage interest tax credit that were unable to receive the full 20% relief under the credit on the grounds that an applicant does not have a sufficient income tax liability despite their mortgage interest costs being higher in 2023 compared with 2022. [22487/24]

Tax Credits

Pearse Doherty

215. Deputy Pearse Doherty asked the Minister for Finance the number of successful claims to date under the mortgage interest tax credit relief. [22488/24]

Tax Credits

Pearse Doherty

216. Deputy Pearse Doherty asked the Minister for Finance the value of money disbursed to date under the mortgage interest tax credit. [22489/24]

Tax Exemptions

Niall Collins

217. Deputy Niall Collins asked the Minister for Finance if stamp duty exemptions can be granted to those who start farming at 35 years of age, if working full time; if conditions (details supplied) will suffice for an exemption and other reliefs; and if he will make a statement on the matter. [22663/24]

EU Directives

Catherine Connolly

218. Deputy Catherine Connolly asked the Minister for Finance the details of his engagement at EU level with regard to revising the EU energy tax directive to require the aviation industry to pay excise duty and carbon tax on jet fuel; and if he will make a statement on the matter. [22674/24]

Primary Medical Certificates

Pauline Tully

219. Deputy Pauline Tully asked the Minister for Finance the number of persons who appealed to the Disabled Drivers Medical Board of Appeal since it was re-established and were successful in overturning the rejection of their initial application; and if he will make a statement on the matter. [22722/24]

Tax Data

Louise O'Reilly

220. Deputy Louise O'Reilly asked the Minister for Finance further to Parliamentary Question No. 237 of 14 April 2024, how many companies had failed to engage with the Revenue Commissioners as of 15 May 2024 under the debt warehousing scheme; the total tax debt owed by this cohort; the breakdown of this information, by division and by NACE economic sector, in tabular form; and if he will make a statement on the matter. [22723/24]

Tax Yield

Rose Conway-Walsh

221. Deputy Rose Conway-Walsh asked the Minister for Finance the total tax revenue as a share of GNI* since 2016; total projected tax revenue as a share of GNI* out to 2027, in tabular form; and if he will make a statement on the matter. [22734/24]

Fiscal Data

Rose Conway-Walsh

222. Deputy Rose Conway-Walsh asked the Minister for Finance the total net debt and general Government debt each year since 2006, in tabular form; and if he will make a statement on the matter. [22735/24]

Financial Services

Carol Nolan

223. Deputy Carol Nolan asked the Minister for Finance if he will outline the legal requirements financial institutions have to follow in terms of direct debit payments; and if he will make a statement on the matter. [22738/24]

National Minimum Wage

Pearse Doherty

224. Deputy Pearse Doherty asked the Minister for Finance if his Department has estimated the increased revenue through income tax, USC and PRSI receipts as a result of planned increases in the minimum wage towards a living wage; if so, to provide estimates; and if he will make a statement on the matter. [22744/24]

Tax Data

Bernard Durkan

225. Deputy Bernard J. Durkan asked the Minister for Finance to indicate the breakdown of phased payment arrangements entered into by the Revenue Commissioners as part of its debt warehousing scheme, by number of years for each industry, in tabular form; and if he will make a statement on the matter. [22807/24]

Public Expenditure Policy

Rose Conway-Walsh

226. Deputy Rose Conway-Walsh asked the Minister for Finance to outline the criteria that must be met in order allow expenditure from the proposed infrastructure, climate and nature fund; and if he will make a statement on the matter. [19843/24]

Tax Reliefs

Michael Ring

227. Deputy Michael Ring asked the Minister for Finance the reason the help-to-buy scheme does not apply to first-time purchasers when buying a second-hand property; if this can be reviewed; if he will consider reviewing the scheme to include second-hand properties; and if he will make a statement on the matter. [22830/24]

Tax Reliefs

Mairéad Farrell

228. Deputy Mairéad Farrell asked the Minister for Finance if he is aware of the situation in relation to the difference in tax treatment of travel and subsistence payments for those working in further education and training (FET) and those working in the secondary education sector (details supplied); the reason for the difference in tax treatment with respect to these payments; and if he will make a statement on the matter. [22845/24]