Ceisteanna Parlaiminte

Motor Industry

Fergus O'Dowd

128. Deputy Fergus O'Dowd asked the Minister for Finance further to Parliamentary Question Nos. 190, 191 and 192 of 23 April 2024, if he will address matters in respect of the difficulties second hand car dealers are facing with regard specifically to the mobile VRT trade appointment procedure (details supplied); and if he will make a statement on the matter. [19928/24]

Primary Medical Certificates

Claire Kerrane

129. Deputy Claire Kerrane asked the Minister for Finance in cases where an individual does not meet the criteria as laid down for a primary medical certificate (details supplied), if there is consideration of criteria being adjusted or flexible in such cases; if there are plans to revive a scheme previously in place to assist individuals not entitled to a primary certificate; and if he will make a statement on the matter. [20046/24]

Housing Schemes

Richard Boyd Barrett

117. Deputy Richard Boyd Barrett asked the Minister for Finance what statistics are recorded regarding the recipients of the home renovation incentive, and the help-to-buy scheme with respect to the value of the relief; the number of reliefs availed of by the recipient (details supplied); the income of the recipient household; the value of the property; and the location of the property or any other details relating to the recipient household or property. [19675/24]

Revenue Commissioners

Paul Kehoe

118. Deputy Paul Kehoe asked the Minister for Finance further to section 39 of the Liquor Act 2000, which states that the recipient of a certificate of transfer must present this to the Revenue Commissioners within twelve months of obtaining same in order that the application for a liquor licence can be processed by the Revenue Commissioners, the reason for having a twelve months' time limit on the presentation of the certificate of transfer to Revenue Commissioners; and if he will make a statement on the matter. [19749/24]

Revenue Commissioners

Paul Kehoe

119. Deputy Paul Kehoe asked the Minister for Finance further to section 39 of the Liquor Act 2000, if the certificate of transfer is presented to the Revenue Commissioners within the respective twelve months, how long the Revenue Commissioners have to process the application and issue a valid liquor licence; and if he will make a statement on the matter. [19750/24]

Revenue Commissioners

Paul Kehoe

120. Deputy Paul Kehoe asked the Minister for Finance if it is legal for a premises to continue to trade on a certificate of transfer; if so, how long is it legal to do so; and if he will make a statement on the matter. [19751/24]

Revenue Commissioners

Paul Kehoe

121. Deputy Paul Kehoe asked the Minister for Finance if the Revenue Commissioners do not issue a liquor licence within twelve months of the expiry of the previous licence from which the certificate of transfer was derived, if it is legal for the licence applicant to continue trading indefinitely, for example for over two years on a certificate of transfer if Revenue Commissioners have not issued a liquor licence to that premises; and if he will make a statement on the matter. [19753/24]

Revenue Commissioners

Paul Kehoe

122. Deputy Paul Kehoe asked the Minister for Finance for how long it is legal to trade on a certificate of transfer before a liquor licence is issued by the Revenue Commissioners; and if he will make a statement on the matter. [19755/24]

Customs and Excise

Paul Kehoe

123. Deputy Paul Kehoe asked the Minister for Finance if he will consider postponing the introduction of carbon tax increase on agricultural diesel from 1 May 2024 to 1 October 2024 due to the additional costs imposed on contractors by the unprecedented inclement weather over the past number of months; and if he will make a statement on the matter. [19564/24]

Departmental Staff

Cormac Devlin

124. Deputy Cormac Devlin asked the Minister for Finance to detail the arrangements in place for where an employee of the Department, and each organisation under its aegis, becomes elected or co-opted to a local authority; and if he will make a statement on the matter. [19574/24]

Vehicle Registration Tax

Michael Healy-Rae

125. Deputy Michael Healy-Rae asked the Minister for Finance his views on a matter (details supplied); and if he will make a statement on the matter. [19583/24]

Customs and Excise

Michael Lowry

126. Deputy Michael Lowry asked the Minister for Finance if he will postpone the planned introduction of the latest round of carbon tax increases for agricultural diesel from 1 May 2024 until 1 October 2024 (details supplied); and if he will make a statement on the matter. [19584/24]

Housing Schemes

Michael Creed

127. Deputy Michael Creed asked the Minister for Finance when the help-to-buy scheme will be approved for persons (details supplied); and if he will make a statement on the matter. [19697/24]

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]