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Written Answers — Department of Transport, Tourism and Sport: Regulatory Bodies (30 Sep 2025)

Paschal Donohoe: The Financial Services and Pensions Ombudsman (FSPO) provides an independent, fair, impartial, confidential and free service to resolve complaints between consumers and financial services and pension providers. The statutory functions of the FSPO are governed by the provisions of the Financial Services and Pensions Ombudsman Act 2017. As Minister for Finance, I do not have a role in the...

Written Answers — Department of Transport, Tourism and Sport: Tax Code (30 Sep 2025)

Paschal Donohoe: The tax system is not the appropriate vehicle for targeted objectives of the nature outlined by the Deputy. The tax system contains rules for the calculation of profits, and tax payable thereon, based on broad Schedules and Cases of income. Any proposal to apply different tax treatment to a sub-set of providers of any service would be contrary to this established approach and could be liable...

Written Answers — Department of Transport, Tourism and Sport: Banking Sector (30 Sep 2025)

Paschal Donohoe: The current legal and regulatory framework does not preclude income of the type referred to being taking into consideration when evaluating an application for mortgage credit. It is a commercial matter for each lender to determine its own credit policies and to make its own lending decisions. This includes the types of income taken into account. I have no role or function in such commercial...

Written Answers — Department of Transport, Tourism and Sport: Regulatory Bodies (30 Sep 2025)

Paschal Donohoe: The Financial Services and Pensions Ombudsman (FSPO) provides an independent, fair, impartial, confidential and free service to resolve complaints between consumers and financial services and pension providers. While recent data provided by the FSPO indicates that 86% of complaints are closed within 12 months, some, generally more complex complaints, are taking longer to resolve. This...

Written Answers — Department of Transport, Tourism and Sport: Primary Medical Certificates (30 Sep 2025)

Paschal Donohoe: The Deputy should note at the outset that it is a legislative requirement that the Disabled Drivers Medical Board of Appeal (DDMBA) is independent in the exercise of its functions and it is a matter for the Board to determine all aspects of the management and delivery of the appeals process. The DDMBA operates from the National Rehabilitation Hospital (NRH) in Dún Laoghaire, who...

Written Answers — Department of Transport, Tourism and Sport: Revenue Commissioners (30 Sep 2025)

Paschal Donohoe: I have been advised that Revenue’s new Customs cutter, RCC Cosaint, was delivered in August 2025. Since its delivery, Revenue’s Maritime Unit (RMU) has engaged in training and familiarisation exercises and the new vessel has progressively transitioned to active operational service, including the undertaking of initial patrol exercises. It is expected that this process will be...

Written Answers — Department of Transport, Tourism and Sport: Departmental Data (30 Sep 2025)

Paschal Donohoe: Finance Act 2023 introduced the Mortgage Interest Tax Relief (MITR). The MITR was originally made available for the 2023 year of assessment. However, announced as part of Budget 2025, and as provided for in Finance Act 2024, it was extended to include the year 2024. The relief is available to homeowners with an outstanding mortgage balance between €80,000 and €500,000 as of 31...

Written Answers — Department of Transport, Tourism and Sport: Tax Reliefs (30 Sep 2025)

Paschal Donohoe: The Residential Premises Rental Income Relief (RPRIR) was introduced by Section 36 of the Finance Act, 2024 and is an income tax relief for individual landlords of rented residential property. The relief can reduce the tax due on rented residential income by up to €600 in 2024, €800 in 2025 and €1,000 in 2026 and 2027. I am informed by Revenue that as the deadline for...

Written Answers — Department of Transport, Tourism and Sport: Tax Code (30 Sep 2025)

Paschal Donohoe: Capital Acquisitions Tax (CAT) is a beneficiary-based tax on gifts and inheritances that is payable on the value of the property received. For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does...

Written Answers — Department of Transport, Tourism and Sport: Departmental Programmes (30 Sep 2025)

Paschal Donohoe: As the Deputy will be aware, the Key Employee Engagement Programme, or KEEP, is a is a tax efficient share option scheme and is designed to facilitate the use of share-based remuneration by unquoted SME companies to attract and retain key employees. Under KEEP, employees are given an option to acquire shares at a future date, at a fixed price. Employees who exercise KEEP options are exempt...

Written Answers — Department of Transport, Tourism and Sport: Tax Code (30 Sep 2025)

Paschal Donohoe: Excise duty on alcohol is governed by EU law, with which Irish excise law is obliged to conform. The “Alcohol Structures Directive” (Council Directive 92/83/EEC) lays down a harmonised approach to excise duties on alcohol in the EU. It defines alcoholic beverages and sets out the basis on which excise duties on such products are to be established by Member States as well as the...

Written Answers — Department of Transport, Tourism and Sport: Departmental Data (30 Sep 2025)

Paschal Donohoe: Coal, peat and peat products supplied in the State for fuel use are subject to excise duty in the form of Solid Fuel Carbon Tax (SFCT). SFCT is not an import duty and neither the movement of solid fuels into the State, nor their physical presence in the State, generate a liability to SFCT, this only arises when solid fuel is first supplied in the State. EU Single Market rules preclude the...

Written Answers — Department of Transport, Tourism and Sport: Departmental Expenditure (30 Sep 2025)

Paschal Donohoe: The specific payment policies of individual Government Departments or Agencies are a matter for each department / agency. I can however make some general observations in relation to the making of payments to individuals and businesses by Government Departments and Agencies. The National Payments Plan (NPP) was launched in April 2013, with the aim of reducing the cost of Ireland's payment...

Public Health (Alcohol) (Amendment) Bill 2025: First Stage (25 Sep 2025)

Paschal Donohoe: No.

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: I thank the Deputy for raising this. As he said, I know there is a new 95-bed unit that is now located in Thomastown providing really important health services to the community he represents. He is correct, unfortunately, to say that there has been a delay with regard to the recruitment of speech and language therapists. The post has been advertised on two different occasions and it has...

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: The rural transport scheme has played a really important role in connectivity between our towns and villages. The note I have here indicates that in 2024 passenger numbers went up to 5.8 million, which is great. It is so important we have a local transport service that directly links up the towns and villages in our country. Cork has been a big beneficiary of this. There has been a 50%...

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: I thank the Deputy. I am very much aware of the importance of family resources centres. We have a number of them in the area of Dublin that I represent and, in particular, there is a great one on Hill Street. I see the great work it does in supporting our diverse communities and all the work it does there. I am very familiar with Dungarvan. I know the Minister of State, Deputy Cummins,...

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: It is because sport brings people together. Because in the world we are in at the moment, where there are so many things that can bring people apart and so many things that are capable of dividing us, sport and culture are one of the few common grounds we have by which we can unite people and bring them together in a way that respects athletic endeavour and joins people together in admiring...

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: That is the reason we are doing it. This weekend will see our country and our city, in particular, full of American people who are coming to Ireland for the opportunity to see a game happen. I think that is a good thing. It will lead to extensive economic benefits for Ireland, that will happen, but for me there is a broader reason we do it. With all the causes we have at the moment that...

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: I am very familiar with the work of the LauraLynn foundation and the really important care and support it provides to young children. On the Deputy’s particular request for multiannual funding, I do not believe the budget will deliver that. This House passes budgets year by year. It is therefore very difficult, and I do not believe it should happen, that we can give current funding...

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