Ceisteanna Parlaiminte

Vehicle Registration Tax

Alan Kelly

30. Deputy Alan Kelly asked the Minister for Finance the amount of revenue that would be generated if the late registration fee of 0.1% was increased to 0.45% for each day over 30 days for which vehicles remain unregistered for VRT based on 2023 figures. [9533/24]

State Bodies

Robert Troy

31. Deputy Robert Troy asked the Minister for Finance if he will confirm if the internal review process within the office of the Financial Services and Pensions Ombudsman relates to decisions made by the Ombudsman or to the service levels provided by the Ombudsman; and if he will make a statement on the matter. [9585/24]

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

Pearse Doherty

33. Deputy Pearse Doherty asked the Minister for Finance when the requirement to pay VAT on all new cars bought in the North, and the extra VAT charge that applies if a vehicle was not properly imported from Britain to the North, took effect; the requirements that were in place prior to these requirements taking effect; the length of time required for a car to be in private ownership in the North where it is bought in the North for it not to be subject to VAT. [9722/24]

Tax Code

Eoin Ó Broin

135. Deputy Eoin Ó Broin asked the Minister for Finance the policy rationale within his Department’s cost-rental policies for corporation tax to be charged on LDA cost rents but not AHB cost rents. [8699/24]

Insurance Coverage

Brendan Smith

136. Deputy Brendan Smith asked the Minister for Finance if vehicles registered and insured in other countries have full insurance cover in this jurisdiction; the countries, if any, with which Ireland has mutual recognition of motor vehicle insurance cover; and if he will make a statement on the matter. [8786/24]

Student Accommodation

Mairéad Farrell

137. Deputy Mairéad Farrell asked the Minister for Finance further to Parliamentary Questions Nos. 104 of 7 February and 220 of 20 February 2024, if he will identify those Irish-registered companies involved directly or indirectly in purpose-built student accommodation, for which the ISIF or a subsidiary thereof holds an equity stake; and if he will make a statement on the matter. [9334/24]

Tax Reliefs

Eoin Ó Broin

138. Deputy Eoin Ó Broin asked the Minister for Finance his views on whether renewable electricity generated outside the State, and which was transmitted by means of a guarantee of origin certificate through the fuel mix disclosure process separate from the flow of electricity, is eligible for relief from the electricity tax. [8626/24]

Tax Reliefs

Kathleen Funchion

139. Deputy Kathleen Funchion asked the Minister for Finance if he will reconsider the proposed end to the motor fuel subsidy on 31 March 2024, as planned (details supplied); and if he will make a statement on the matter. [8675/24]

Climate Action Plan

Neasa Hourigan

140. Deputy Neasa Hourigan asked the Minister for Finance the engagement his Department has had with Government colleagues regarding the Climate Action and Biodiversity (Mandates of Certain Organisations) Bill 2023; and if he will make a statement on the matter. [8730/24]

Business Supports

Paul Kehoe

141. Deputy Paul Kehoe asked the Minister for Finance if consideration will be given to reopening the SBCI loans (details supplied), as well as the current funding that can be applied for; and if he will make a statement on the matter. [8816/24]

Tax Rebates

John McGuinness

142. Deputy John McGuinness asked the Minister for Finance if an application for a refund of VAT relative to the purchase of a milk tank under TAMS 2, which was rejected by the Revenue Commissioners, will be examined again and paid in full to a person (details supplied); and if he will make a statement on the matter. [8832/24]

Primary Medical Certificates

Darren O'Rourke

143. Deputy Darren O'Rourke asked the Minister for Finance the backlog in the appeals process for the primary medical certificate (details supplied) in 2020, 2021, 2022, 2023 and to date in 2024, broken down by county, in tabular form; and if he will make a statement on the matter. [8836/24]

Tax Collection

Mairéad Farrell

144. Deputy Mairéad Farrell asked the Minister for Finance the number of contracts for service workers in RTÉ that have had tax deduced at source through PAYE by the Revenue Commissioners since 1980; and if he will make a statement on the matter. [8837/24]

Tax Collection

Mairéad Farrell

145. Deputy Mairéad Farrell asked the Minister for Finance the validation process used by the Revenue Commissioners to validate written RTÉ contracts for employment; and if he will make a statement on the matter. [8838/24]

State Bodies

Paul Donnelly

146. Deputy Paul Donnelly asked the Minister for Finance the number of WTE vacancies, by job title, in the Financial Services and Pensions Ombudsman as of 20 February 2024; the estimated full-year cost of filling each of those vacancies; and when each vacancy will be filled, in tabular form. [8866/24]

Departmental Meetings

Paul Donnelly

147. Deputy Paul Donnelly asked the Minister for Finance when he last spoke formally with the UK Chancellor of the Exchequer. [8867/24]

Revenue Commissioners

Paul Donnelly

148. Deputy Paul Donnelly asked the Minister for Finance if funding will be made available in 2024 to purchase three additional mobile baggage scanner vans for the Revenue Commissioners; and if he will seek EU funding to cover these costs. [8868/24]

Student Accommodation

Mairéad Farrell

149. Deputy Mairéad Farrell asked the Minister for Finance further to Parliamentary Question No. 131 of 17 February 2021, the value of section 50 tax expenditures provided to purpose-built student accommodation in each of the years 2000 to 2010, and 2019 to 2022, in tabular form; and if he will make a statement on the matter. [9070/24]

Tobacco Control Measures

Colm Burke

150. Deputy Colm Burke asked the Minister for Finance the annual increases in the retail price of the most popular price category MPPC for a 20-pack of cigarettes since 2011; the portion of the increase related to taxes; the portion of the increase due to price rises by the tobacco industry, in tabular form; and if he will make a statement on the matter. [9099/24]

Tobacco Control Measures

Colm Burke

151. Deputy Colm Burke asked the Minister for Finance the estimated revenue that would be raised annually if tobacco taxation were to be increased annually on a pro-rata basis so that all packs of 20 cigarettes cost at least €20 by 2025; and the estimated revenue that would be raised annually if an equivalent annual tobacco tax on roll-your-own cigarettes was introduced; and if he will make a statement on the matter. [9100/24]

Illicit Trade

Colm Burke

152. Deputy Colm Burke asked the Minister for Finance the number of persons successfully prosecuted for tobacco and-or cigarette smuggling in 2022, 2023 and for the year to date in 2024, in tabular form; and if he will make a statement on the matter. [9101/24]

Illicit Trade

Colm Burke

153. Deputy Colm Burke asked the Minister for Finance the resources he is currently allocating to the Revenue Commissioners and the new or improved enforcement actions that are being taken to combat illicit tobacco smuggling; and if he will make a statement on the matter. [9102/24]

Tax Reliefs

Violet-Anne Wynne

154. Deputy Violet-Anne Wynne asked the Minister for Finance if he will clarify a point of policy (details supplied); and if he will make a statement on the matter. [9118/24]

Tax Credits

Louise O'Reilly

155. Deputy Louise O'Reilly asked the Minister for Finance his views on the inclusion of expenditure incurred on research and development activities undertaken in the green technology space for the research and development tax credit. [9272/24]

Revenue Commissioners

Richard Bruton

156. Deputy Richard Bruton asked the Minister for Finance the process through which the Revenue Commissioners estimate tax that may have been overpaid by PAYE workers (details supplied); and, in particular, whether this is based on an assumption about tax allowable expenses claimed by these individuals, or by applying some inference about these taxpayers from the claims made by others. [9280/24]

Revenue Commissioners

Cian O'Callaghan

157. Deputy Cian O'Callaghan asked the Minister for Finance the method the Revenue Commissioners use for calculating yearly interest rates on local property tax; the reason behind fluctuating rates; if the Revenue Commissioners are required to inform homeowners of increasing or decreasing interest rates each year; the way for homeowners to challenge increased interest rates; and if he will make a statement on the matter. [9326/24]

Financial Services

Catherine Murphy

158. Deputy Catherine Murphy asked the Minister for Finance if he has engaged with the Central Bank and-or the Revenue Commissioners in respect of online tax agents acting on behalf of PAYE customers; if he will clarify the regulations tax agents must comply with; and if his attention has been drawn to tax agents taking excessive fees in respect of their acting role. [9348/24]

Tax Data

Michael Moynihan

159. Deputy Michael Moynihan asked the Minister for Finance the number of home buyers in each county who 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. [9349/24]

Tax Credits

Michael Moynihan

160. Deputy Michael Moynihan asked the Minister for Finance the number of taxpayers currently claiming the rent tax credit, by county, in tabular form. [9350/24]

Data Centres

Cormac Devlin

161. Deputy Cormac Devlin asked the Minister for Finance the location of the data centre or centres used by his Department; the reason it was chosen; the distance it is from his Department’s offices; if he will identify the centres used by each agency under his Department’s aegis; and the distance these data centres are to their offices; and if he will make a statement on the matter. [9386/24]

Vehicle Registration Tax

Noel Grealish

115. Deputy Noel Grealish asked the Minister for Finance the exact procedure for a person wishing to import a car from Australia; the costs associated with importing a car; and if he will make a statement on the matter. [8568/24]

Tax Rebates

John McGuinness

116. Deputy John McGuinness asked the Minister for Finance if he will explain why the Revenue Commissioners have issued tax rebates directly to taxrebate.ie in the names of individuals who clearly had not asked the company to act on their behalf; if the claims aired publicly will be investigated; the number of individuals affected, and value of the rebates issued; and if he will make a statement on the matter. [8435/24]

Tax Exemptions

Niamh Smyth

117. Deputy Niamh Smyth asked the Minister for Finance further to Parliamentary Question No. 1279 of 17 January 2024, if clarity will be provided in the case of a person (details supplied). [8472/24]

Tax Exemptions

Seán Canney

118. Deputy Seán Canney asked the Minister for Finance if persons on invalidity pensions are exempt from DIRT tax on savings; and if he will make a statement on the matter. [8553/24]

Pension Levy

Thomas Gould

119. Deputy Thomas Gould asked the Minister for Finance when the pension levy will be abolished for ESB pensions. [8557/24]

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]

Financial Instruments

Paul Kehoe

57. Deputy Paul Kehoe asked the Minister for Finance to confirm regulations (details supplied); and if he will make a statement on the matter. [8124/24]

Insurance Coverage

Mark Ward

58. Deputy Mark Ward asked the Minister for Finance what measures the Government is taking to tackle age discrimination amongst travel insurance providers; if individuals under the age of 66 can get health cover for up to 60 days; the reason individuals over the age of 66 only get health cover for up to 31 days when travelling abroad; and if he will make a statement on the matter. [8136/24]

Tax Reliefs

Colm Burke

59. Deputy Colm Burke asked the Minister for Finance if he will give due consideration to restoring the higher rate of tax relief for expenditure on GPs, consultants and prescriptions; and if he will make a statement on the matter. [8200/24]

Insurance Coverage

Alan Farrell

60. Deputy Alan Farrell asked the Minister for Finance the efforts his Department is making to increase the proportion of dog owners who engage with pet insurance providers; and if he will make a statement on the matter. [8209/24]

Insurance Coverage

Alan Farrell

61. Deputy Alan Farrell asked the Minister for Finance the efforts his Department is making to increase competition in the pet insurance sector; and if he will make a statement on the matter. [8210/24]

Tax Rebates

Paul Kehoe

62. Deputy Paul Kehoe asked the Minister for Finance if there is any avenue to reclaim VAT paid on solar panels that were purchased and installed prior to May 2023; and if he will make a statement on the matter. [8224/24]

Primary Medical Certificates

Richard Bruton

63. Deputy Richard Bruton asked the Minister for Finance if he has completed the review of the financial supports for mobility for those with a disability and, in particular, the criteria for a primary medical certificate; and if he will make a statement on the matter. [8237/24]

Tax Avoidance

Pearse Doherty

64. Deputy Pearse Doherty asked the Minister for Finance if he or his Department have received any correspondence from the Revenue Commissioners or any other body regarding section 22 of the Finance Act 2022 and the opportunity it creates for aggressive tax planning; and if he will make a statement on the matter. [8341/24]

Tax Code

Pearse Doherty

65. Deputy Pearse Doherty asked the Minister for Finance to outline the application of relevant contracts tax as it applies to subcontractors from the North which operate in the South; how the charge is deducted and payments refunded; if the Revenue Commissioners apply CIS on behalf of HM Revenue and Customs with respect to subcontractors from the North which operate in the South; and with respect to both, how refunds from the charge are processed and the timeline for which refunds are paid to Northern subcontractors; and if he will make a statement on the matter. [8370/24]

Insurance Coverage

Patricia Ryan

66. Deputy Patricia Ryan asked the Minister for Finance if he will comment on the discrimination present in travel insurance policies vis-à-vis those under 65 years of age and those over 65 years of age where the cover period - 60 days and 31 days, respectively - is dramatically different, and whether such differences are permissible under legislation and constitutionally. [8401/24]

Primary Medical Certificates

Seán Canney

203. Deputy Seán Canney asked the Minister for Finance when the new primary medical certificate criteria will be introduced; and if he will make a statement on the matter. [7417/24]

Primary Medical Certificates

Seán Canney

204. Deputy Seán Canney asked the Minister for Finance if he will facilitate appellants to the primary medical certificate decision by having the medical assessment appeals board disclose their qualifications to enable them sit on the appeals board; and if he will make a statement on the matter. [7418/24]

Primary Medical Certificates

Seán Canney

205. Deputy Seán Canney asked the Minister for Finance if he will facilitate appellants by having the medical assessment appeals board on the primary medical certificate sit in locations around the country to allow easy access for people with a disability; and if he will make a statement on the matter. [7419/24]

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]

Currency Circulation

Niamh Smyth

207. Deputy Niamh Smyth asked the Minister for Finance his plans to prevent us becoming a cashless society when it comes to taking money in outlets; his views on same; and if he will make a statement on the matter. [7486/24]

National Asset Management Agency

Catherine Murphy

208. Deputy Catherine Murphy asked the Minister for Finance if he will provide a schedule of NAMA owned and or controlled assets that are currently being used by the Department of Children and Youth Affairs. [7494/24]

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]

Financial Services

Pearse Doherty

210. Deputy Pearse Doherty asked the Minister for Finance if he is aware that loan owners (vulture funds) are not subject to the provisions of the Consumer Protection (Regulation of Credit Servicing Firms) Act 2018 where they confer legal title of the loan to the credit servicing firms but retain beneficial ownership; and if he will make a statement on the matter. [7563/24]

Financial Services

Pearse Doherty

211. Deputy Pearse Doherty asked the Minister for Finance if he is aware that loan owners (vulture funds) are not required to be regulated when they maintain beneficial ownership of a loan but have conferred legal title of the loan to the credit servicing firms; and if he will make a statement on the matter. [7564/24]

Financial Services

Pearse Doherty

212. Deputy Pearse Doherty asked the Minister for Finance the number of complaints made against loan owners to the FSPO which were not investigated on the grounds of the conduct occurring prior to January 2019, with respect to complaints in each of the years 2013 to 2023 [7565/24]

Financial Services

Pearse Doherty

213. Deputy Pearse Doherty asked the Minister for Finance the number of complaints made against credit servicing firms to the FSPO which were not investigated on the grounds that the conduct complained of was with respect to “maintenance of control over key decisions” and, as such, the appropriate entity was the loan owner and not the credit servicing firm, with the conduct occurring prior to January 2019, with respect to complaints in each of the years 2013 to 2023. [7566/24]

Financial Services

Pearse Doherty

214. Deputy Pearse Doherty asked the Minister for Finance the number of complaints made against credit servicing firms to the FSPO which were not investigated on the grounds of the conduct occurring prior to 8 July 2015, with respect to complaints in each of the years 2013 to 2023. [7567/24]

Middle East

Ged Nash

215. Deputy Ged Nash asked the Minister for Finance if he will request that ISIF withdraws its investment in firms based in illegal Israeli settlements; if he will provide details of the engagement, if any, he and his officials have had with ISIF; and if he will make a statement on the matter. [7691/24]

Tax Residency

Claire Kerrane

216. Deputy Claire Kerrane asked the Minister for Finance to advise under the bilateral agreement between Ireland and the United States, if a U.S. citizen living in Ireland who is paying taxes in the U.S on a social security disability and Union pension is expected to also pay taxes in Ireland, and therefore pay taxes in both countries; and if he will make a statement on the matter. [7692/24]

Tax Code

Robert Troy

217. Deputy Robert Troy asked the Minister for Finance if he will urgently review the thresholds for capital gains tax; if he agrees that it is unfair to have a different threshold for non-relatives, particularly in the case where it affects the child of a partner or ex-partner; and given the recent High Court case involving a widow's pension payment, if he agrees that this issue needs to be re-examined. [7707/24]

Tax Code

Robert Troy

218. Deputy Robert Troy asked the Minister for Finance if he will review the issue of capital gains tax in a case (details supplied). [7710/24]

Primary Medical Certificates

Verona Murphy

219. Deputy Verona Murphy asked the Minister for Finance if his Department will initiate a full review of the medical criteria for a primary medical certificate as set out by the Department regulations; if he considers it reasonable to broaden the criteria to include single arm or hand amputee applicants to the scheme; and if he will make a statement on the matter. [7757/24]

Student Accommodation

Mairéad Farrell

220. Deputy Mairéad Farrell asked the Minister for Finance further to Parliamentary Question No. 104 of 7 February 2024, the return on investment and internal rate of return for each investment in each year of its existence, compared to the ISIF's annual benchmark, that is, the average cost of Irish Government debt, in tabular form; and if he will make a statement on the matter. [7815/24]

Tax Credits

Catherine Murphy

221. Deputy Catherine Murphy asked the Minister for Finance the estimated full year cost if the blind person tax credit increased to €1,950 for a single person and €3,900 for married couples or civil partners. [7835/24]

Tax Yield

Catherine Murphy

222. Deputy Catherine Murphy asked the Minister for Finance the estimated yield if the local property tax on houses valued between €1.05 million and €1.75 million increased to 0.60% of that portion; and for houses valued at in excess of €1.75 million, were it to be increased to 1% of that portion, based on 2023 figures. [7836/24]

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]

Tax Reliefs

Michael Healy-Rae

224. 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. [7981/24]

Tax Rebates

Michael Creed

225. Deputy Michael Creed asked the Minister for Finance when a person in County Cork (details provided) will receive their VAT refund. [8030/24]

Departmental Schemes

Brendan Howlin

179. Deputy Brendan Howlin asked the Minister for Finance when the revised disabled drivers and disabled passengers scheme will be introduced; when the criteria for issuing a primary medical certificate for his scheme will be revised; and if he will make a statement on the matter. [7180/24]

Vehicle Registration Tax

Pearse Doherty

180. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 352 of 17 January 2024, regarding the decision by the Tax Appeal Commissioners that the Revenue Commissioners had been applying the wrong test for normal residence in VRT cases with the Revenue Commissioners confirming that the same test had been applied in similar cases; how many persons have had the wrong test for normal residence applied; how many persons have paid penalties or tax as a result of this wrong test being applied; and if he will make a statement on the matter. [7207/24]

Departmental Schemes

Eoin Ó Broin

181. Deputy Eoin Ó Broin asked the Minister for Finance the current status of the Disabled Drivers Medical Board of Appeal; the number of appeals awaiting assessment; if an indication of a timeframe to clear the backlog of appeals is available; and if he will make a statement on the matter. [7260/24]

Departmental Schemes

Eoin Ó Broin

182. Deputy Eoin Ó Broin asked the Minister for Finance for an update on the provision of a fit-for-purpose vehicle adaptation scheme to replace the disabled drivers and passengers scheme; if a timeframe is available; and if he will make a statement on the matter. [7261/24]

Tax Exemptions

Pearse Doherty

183. Deputy Pearse Doherty asked the Minister for Finance the estimated cost, through tax revenue foregone, of the BIK exemption for employer contributions for PRSAs which was introduced through section 22 of the Finance Act 2022; and if he will make a statement on the matter. [7396/24]

Tax Exemptions

Pearse Doherty

184. Deputy Pearse Doherty asked the Minister for Finance if, with respect to Committee Stage of the Finance Act 2022, with regard to what was then section 18 of the Finance Bill 2018 regarding the removal of benefit-in-kind charge from employer contributions to PRSAs and PEPPs, his views and response regarding queries made by this Deputy that this provision of the legislation would provide an opportunity for aggressive tax planning by proprietary directors; his assessment of whether the then Minister for Finance provided an accurate response with respect to the issue raised; and if he will make a statement on the matter. [7397/24]

Tax Exemptions

Pearse Doherty

185. Deputy Pearse Doherty asked the Minister for Finance the maximum amount, in nominal terms, that a company or proprietary director can fund a single PRSA through an employer contribution in a single year with full tax deductibility; and if he will make a statement on the matter. [7399/24]

Tax Exemptions

Pearse Doherty

186. Deputy Pearse Doherty asked the Minister for Finance if he is satisfied that the recommendation of the Report of the Interdepartmental Pensions Reform and Taxation Group of 2020, that “the differential treatment of the PRSA for funding purposes should be abolished, employer contributions should not be subject to BIK”, was implemented in whole or in part; his views on whether the manner in which this recommendation was partially implemented in Finance Act 2022 by the then Minister for Finance created an opportunity for aggressive tax planning; and if he will make a statement on the matter. [7401/24]

Tax Exemptions

Pearse Doherty

187. Deputy Pearse Doherty asked the Minister for Finance if he or his Department have received any correspondence from the Revenue Commissioners or any other body regarding section 22 of the Finance Act 2022 in relation to the opportunity it creates for aggressive tax planning; and if he will make a statement on the matter. [7402/24]

Tax Exemptions

Pearse Doherty

188. Deputy Pearse Doherty asked the Minister for Finance his views on the appropriateness of a company or proprietary director withdrawing up to €2.15 million from a company in a single year through an employer contribution to a PRSA, and availing of full tax deductibility, including corporation tax relief; and if he will make a statement on the matter. [7404/24]

Tax Code

Michael Healy-Rae

103. Deputy Michael Healy-Rae asked the Minister for Finance to address a query in respect of stamp duty (details supplied); and if he will make a statement on the matter. [7057/24]

Revenue Commissioners

Robert Troy

104. Deputy Robert Troy asked the Minister for Finance if the contact details for customers to contact Revenue by phone can be corrected (details supplied). [6707/24]

Departmental Data

Claire Kerrane

105. Deputy Claire Kerrane asked the Minister for Finance the number of farmers that make use of the income averaging mechanism available for farm income; the number of farmers that are taxed on an annual basis; and if he will make a statement on the matter. [6711/24]

Referendum Campaigns

Carol Nolan

106. Deputy Carol Nolan asked the Minister for Finance the measures he is taking to ensure that organisations, including State bodies under the aegis of his Department as well as non-governmental organisations and charities that are in receipt of funding from his Department, do not use any portion of such funding to campaign or promote a position in favour or against any outcome of the forthcoming referenda on Articles 41.1.1, 41.2.1 and 41.2.2 of the Constitution, thereby breaching the McKenna principles; and if he will make a statement on the matter. [6760/24]

Fiscal Data

Matt Carthy

107. Deputy Matt Carthy asked the Minister for Finance further to Parliamentary Question No. 89 of 1 February 2024, if he believes it would send a signal to the international market forces, in line with Irish Government policy and priorities, were he to instruct the Ireland Strategic Investment Fund to divest from companies which they are aware derive profit from activities in the illegal Israeli settlements; and if he will make a statement on the matter. [6899/24]

Insurance Coverage

Matt Carthy

108. Deputy Matt Carthy asked the Minister for Finance if travel insurance policies are obliged to provide for the costs associated with medical care in the event that a person is in a critical condition in a medical facility in another jurisdiction covered by the policy, beyond the dates covered by the policy itself; and if he will make a statement on the matter. [6972/24]

Tax Data

Marian Harkin

109. Deputy Marian Harkin asked the Minister for Finance to provide statistics in tabular form (details supplied) for the years 2015-2023 relating to vehicle registration tax transfer or residence applications received by the Revenue Commissioners; and if he will make a statement on the matter. [7059/24]

Tax Data

Marian Harkin

110. Deputy Marian Harkin asked the Minister for Finance to provide statistics in tabular form (details supplied) relating to the Revenue Commissioners' seize and release’ VRT enforcement procedure for January to December 2023; and if he will make a statement on the matter. [7060/24]

Housing Schemes

Cian O'Callaghan

222. Deputy Cian O'Callaghan asked the Minister for Finance if he will push for an extension of the flexible EU fiscal rules introduced during the Covid-19 pandemic to allow for greater investment in the construction of new social and affordable housing; and if he will make a statement on the matter. [6110/24]

Tax Rebates

Ged Nash

223. Deputy Ged Nash asked the Minister for Finance the number of firms that will receive a refund of interest paid on warehoused tax debt, based on economic sector, by county; the total amount of money to be refunded to businesses that have made repayments arising from the announcement recently of the changes to the operation of the tax debt warehousing scheme that will take effect shortly, in tabular form; and if he will make a statement on the matter. [6102/24]

Housing Schemes

Catherine Murphy

224. Deputy Catherine Murphy asked the Minister for Finance if he plans to review the help-to-buy scheme from a socioeconomic impact perspective; and his plans to review the scheme in the context of economic impact. [6128/24]

Housing Schemes

Catherine Murphy

225. Deputy Catherine Murphy asked the Minister for Finance the total expenditure on a review of the help-to-buy scheme that was delivered in 2022; if he will provide a schedule of actions and progress of same in relation to the conclusions that were drawn from the review; and if he accepts them in part, in full or if he rejects them. [6129/24]

Departmental Data

Cian O'Callaghan

226. Deputy Cian O'Callaghan asked the Minister for Finance if he will provide a breakdown of the dwellings purchased where the 10% stamp duty was paid, broken down by month of payment since the increased stamp duty was introduced, in tabular form; and if he will make a statement on the matter. [6134/24]

Motor Fuels

Michael Lowry

227. Deputy Michael Lowry asked the Minister for Finance if he will report on the plans for the end of the motor fuel subsidy on 31 March 2024 (details supplied); if he plans to review or reverse this decision; and if he will make a statement on the matter. [6143/24]

Electric Vehicles

Neasa Hourigan

228. Deputy Neasa Hourigan asked the Minister for Finance his plans to reassess the VAT rate for new electric vehicles, including new electric vehicles imported from the United Kingdom; and if he will make a statement on the matter. [6187/24]

Tax and Social Welfare Codes

Jim O'Callaghan

229. Deputy Jim O'Callaghan asked the Minister for Finance the reason karate, judo and other martial arts are vatable at 23% whilst fitness classes have a reduced rate; and if he will make a statement on the matter. [6197/24]

Departmental Policies

Gary Gannon

230. Deputy Gary Gannon asked the Minister for Finance the measures he and his Department are taking to ensure that no products from illegal Israeli settlements in Palestine are imported into Ireland; if he and his Department are taking measures to prevent Irish goods being exported to Israeli companies which are complicit in the illegal settlement of Palestinian land; and if he will make a statement on the matter. [6204/24]

Tax and Social Welfare Codes

Cormac Devlin

231. Deputy Cormac Devlin asked the Minister for Finance if State aid approval has been given for the Budget 2024 announcement of an increase to the cap on section 481 film tax credit; and if he will make a statement on the matter. [6253/24]

Motor Industry

Matt Shanahan

232. Deputy Matt Shanahan asked the Minister for Finance if he is familiar with the practice of fraudulently registering vehicles within the state in order to reclaim monies under the VRT repayment scheme (details supplied); the number of vehicles fraudulently registered within the State in this way; what advances have been made in detecting these fraudulent registrations; how many prosecutions have taken place in this time period per year since 1997, in tabular form; and if he will make a statement on the matter. [6259/24]

Mortgage Interest Rates

Fergus O'Dowd

233. Deputy Fergus O'Dowd asked the Minister for Finance the measures and supports that are being considered to help alleviate the devastating pressure being exerted on homeowners who have been moved or are tied to vulture fund lenders, where in some cases they are paying over 10% interest; and if he will make a statement on the matter. [6282/24]