Ceisteanna Parlaiminte

Tax Reliefs

Matt Carthy

206. Deputy Matt Carthy asked the Minister for Finance the amount raised in stamp duty in excess of that raised on the first million euros for each of the years 2016 to 2020 and to date in 2021, in tabular form; and if he will make a statement on the matter. [48091/21]

Tax Reliefs

Matt Carthy

207. Deputy Matt Carthy asked the Minister for Finance if consideration has been given to allowing young farmers to submit and have their business plans approved by Teagasc within 12 months of claiming young, trained farmer stamp relief duty; and if he will make a statement on the matter. [48092/21]

Tax Reliefs

Matt Carthy

208. Deputy Matt Carthy asked the Minister for Finance if he plans to renew young, trained farmer stamp duty relief in 2022; and if he will make a statement on the matter. [48093/21]

Tax Reliefs

Matt Carthy

209. Deputy Matt Carthy asked the Minister for Finance the amount raised in stamp duty on agricultural land by persons aged 35 to 40, 41 to 45, 46 to 50 and 50+ for each of the years 2016 to 2020 and to date in 2021, in tabular form; and if he will make a statement on the matter. [48094/21]

Tax Yield

Matt Carthy

210. Deputy Matt Carthy asked the Minister for Finance the number of non-VAT registered farmers within the State; and if he will make a statement on the matter. [48095/21]

Tax Yield

Matt Carthy

211. Deputy Matt Carthy asked the Minister for Finance the estimated cost of allowing non-VAT registered farmers claim tax relief against farm safety equipment; and if he will make a statement on the matter. [48096/21]

Alcohol Sales

Pa Daly

212. Deputy Pa Daly asked the Minister for Finance the monthly number of automatic renewals of licence renewals to date in 2021, in tabular form. [48106/21]

Alcohol Sales

Pa Daly

213. Deputy Pa Daly asked the Minister for Finance the monthly number of automatic renewals of off-licence renewals to date in 2021, in tabular form. [48107/21]

Banking Sector

Ged Nash

214. Deputy Ged Nash asked the Minister for Finance the status of his plan for a broad ranging review of the banking sector announced in Dáil Éireann in July 2021; when he will publish the terms of reference of such a review; if his Department has had engagement with the Central Bank on this matter since the initiative was announced; and if he will make a statement on the matter. [48157/21]

Tobacco Control Measures

Colm Burke

215. Deputy Colm Burke asked the Minister for Finance the extent to which his Department and the Department of Health are engaging at a European level to ensure reform of tobacco taxes across the EU including lobbying for equal tax treatment for reduced risks products and traditional cigarettes in view of the expected publication of the updated Tobacco Directive by the European Commission in 2021; and if he will make a statement on the matter. [48204/21]

Illicit Trade

Colm Burke

216. Deputy Colm Burke asked the Minister for Finance the estimated value of cigarettes and tobacco products seized by Revenue Commissioners’ officials at Irish ports and airports to date in 2021; and if he will make a statement on the matter. [48207/21]

Illicit Trade

Marc MacSharry

217. Deputy Marc MacSharry asked the Minister for Finance the steps that have been taken to implement additional measures to counteract cross-Border smuggling and illicit trade in fuel products; the number of enforcement proceedings issued in each of the years 2018 to 2020 and to date in 2021, in tabular form; the plans in place to inspect loads of fuel crossing the Border; the steps taken to address this breach of law and environmental policy in Ireland; the course of action he and his Departmental officials will take to align with the new solid fuel regulations in respect of same; and if he will make a statement on the matter. [48316/21]

Tax Data

Sorca Clarke

218. Deputy Sorca Clarke asked the Minister for Finance the estimated revenue that would be generated from an increase to 50% in the minimum effective tax rate of those earning more than €325,000 per year. [48372/21]

Tax Data

Pearse Doherty

219. Deputy Pearse Doherty asked the Minister for Finance the first and full year costs of indexing tax credits and income tax bands by 1%, 2%, 3% and 4% for persons with incomes above €100,000, in tabular form. [48384/21]

Tax Data

Pearse Doherty

220. Deputy Pearse Doherty asked the Minister for Finance the first and full year costs of indexing income tax bands by 1%, 2%, 3% and 4% for persons with incomes above €100,000, in tabular form. [48385/21]

Defective Building Materials

Cathal Crowe

221. Deputy Cathal Crowe asked the Minister for Finance if he will introduce taxation measures to address the unfair situation whereby commercial landlords who make up 60% of apartment and duplex owners can write off their defect levies against their tax liabilities, whereas owner-occupiers and social landlords cannot; and if he will make a statement on the matter. [48392/21]

Primary Medical Certificates

Bernard Durkan

162. Deputy Bernard J. Durkan asked the Minister for Finance when criteria for obtaining primary medical certificates as recommended by the Supreme Court will be implemented; and if he will make a statement on the matter. [47195/21]

Insurance Coverage

Louise O'Reilly

163. Deputy Louise O'Reilly asked the Minister for Finance if his attention has been drawn to the situation facing many cardiac patients, who are no longer able to access insurance products as a result of their medical condition, particularly after Brexit, given many insurance providers no longer offer services to the Irish market; and if he will make a statement on the matter. [47239/21]

Tax Reliefs

David Stanton

164. Deputy David Stanton asked the Minister for Finance the position with regard to an application for a refund of PRSI and USC reliefs by a person (details supplied); and if he will make a statement on the matter. [47279/21]

Departmental Schemes

Robert Troy

165. Deputy Robert Troy asked the Minister for Finance if he will consider extending the help-to-buy scheme for first-time buyers to 2022. [47334/21]