Results 121-140 of 4,486 for speaker:Cormac Devlin

Written Answers — Department of Finance: Departmental Policies (17 Sep 2025)

Cormac Devlin: 293. To ask the Minister for Finance if he will consider permitting medical expenses tax relief on verified veterinary bills associated with accredited assistance dogs in addition to the current allowance; if he will publish costings for annual caps of €1,000 and €1,500 per claimant; and if he will make a statement on the matter. [47920/25]

Written Answers — Department of Finance: Departmental Policies (17 Sep 2025)

Cormac Devlin: 294. To ask the Minister for Finance if he will examine the introduction of a refundable tax credit for assistance-dog insurance premiums and mandatory recertification costs, including costings for caps of €300 and €500 per annum; and if he will make a statement on the matter. [47921/25]

Written Answers — Department of Finance: Tax Credits (17 Sep 2025)

Cormac Devlin: 295. To ask the Minister for Finance if he will examine a non-refundable tax credit for veterinary expenses for large family pets (cats and dogs), conditional on proof of microchipping, licensing and up-to-date vaccinations; if he will publish costings for credit levels of €200, €300 and €500 per household; and if he will make a statement on the matter. [47922/25]

Written Answers — Department of Finance: Tax Credits (17 Sep 2025)

Cormac Devlin: 296. To ask the Minister for Finance if he will assess the feasibility of a tax credit for adopting a rescue dog or cat from a registered charity, including proposed parameters such as a €200 per-household annual credit, anti-fraud controls, and expected uptake; and if he will make a statement on the matter. [47923/25]

Written Answers — Department of Finance: Tax Code (17 Sep 2025)

Cormac Devlin: 297. To ask the Minister for Finance if he will review the VAT treatment of veterinary services and companion-animal medicines, including the scope under the EU VAT directive to apply a reduced rate to neutering, vaccination and microchipping provided by registered veterinarians; and if he will make a statement on the matter. [47924/25]

Written Answers — Department of Finance: Departmental Policies (17 Sep 2025)

Cormac Devlin: 298. To ask the Minister for Finance if he will request the tax strategy group to prepare a paper for Budget 2026 on options to improve affordability for assistance-dog owners and for households with large family pets, including distributional analysis, compliance incentives for licensing, microchipping and indicative costings; and if he will make a statement on the matter. [47925/25]

Written Answers — Department of Finance: Tax Code (17 Sep 2025)

Cormac Devlin: 302. To ask the Minister for Finance if he will consider extending the dividend withholding tax exemption to investment limited partnerships (ILPs) in order that ILPs are treated on a par with other Irish regulated funds; if he will provide an assessment of the Exchequer impact; the anti-avoidance guardrails that would apply; the expected effect on Ireland’s competitiveness in private...

Written Answers — Department of Finance: Tax Code (17 Sep 2025)

Cormac Devlin: 303. To ask the Minister for Finance if he will expedite amendments to broaden the anti-reverse hybrid exemption in order that private asset funds can hold more than 10% in a single issuer while retaining tax-transparent status; to outline the compatibility of such a change with anti-tax-avoidance directives; the safeguards proposed, the international comparators and the timeframe for...

Written Answers — Department of Finance: Tax Code (17 Sep 2025)

Cormac Devlin: 304. To ask the Minister for Finance if he will examine expanding the dividend participation exemption to dividends from companies beyond EU or treaty-country jurisdictions, excluding zero-tax territories and those on the EU non-cooperative list; the costs, benefits and risk mitigations, and the impact on Ireland’s attractiveness as a holding company location for private asset...

Written Answers — Department of Finance: Departmental Policies (17 Sep 2025)

Cormac Devlin: 305. To ask the Minister for Finance if he will expedite targeted modernisations to the Section 110 regime, including rectifying unintended impacts of recent credit rule changes, modifying the day €10 million asset threshold, extending the eight-week election period, and consolidating duplicative interest deductibility provisions; the public consultation plan; the expected timeline for...

Written Answers — Department of Finance: Departmental Data (17 Sep 2025)

Cormac Devlin: 306. To ask the Minister for Finance if his Department or the Central Bank of Ireland holds data on the average and median credit card limits of new mortgage applicants in each of the past five years, by borrower type that is, first-time buyer, mover, switcher, income band, and region; and if he will make a statement on the matter. [48079/25]

Written Answers — Department of Finance: Departmental Data (17 Sep 2025)

Cormac Devlin: 307. To ask the Minister for Finance if he will publish the distribution of credit card limits among new mortgage applicants in each of the past five years for example, €0, €1,000–€3,000, €3,001–€6,000, €6,001–€10,000, over €10,000, together with the corresponding notional monthly repayment assumptions applied by...

Written Answers — Department of Finance: Departmental Data (17 Sep 2025)

Cormac Devlin: 308. To ask the Minister for Finance if he will provide data on the proportion and number of mortgage applications approved and declined in each of the past five years where revolving credit facilities that is, credit cards or overdrafts were recorded as a material factor in the affordability outcome, including the average reduction in approved loan size attributable to credit card limits;...

Written Answers — Department of Finance: Departmental Data (17 Sep 2025)

Cormac Devlin: 309. To ask the Minister for Finance if he will request, acknowledging the statutory independence of the Central Bank of Ireland, that it compile and publish an analysis of the marginal impact of each additional €1,000 in credit card limit on modelled mortgage affordability and loan size, controlling for income, LTI, LTV, age, and borrower type; and if he will make a statement on the...

Written Answers — Department of Enterprise, Trade and Employment: Employment Data (17 Sep 2025)

Cormac Devlin: 408. To ask the Minister for Enterprise, Trade and Employment if his Department has an estimate of total employment direct, indirect, and induced supported by the Irish fashion industry; and if he will make a statement on the matter. [47912/25]

Written Answers — Department of Enterprise, Trade and Employment: Budget 2026 (17 Sep 2025)

Cormac Devlin: 409. To ask the Minister for Enterprise, Trade and Employment whether dedicated enterprise supports will be introduced in budget 2026 for SMEs in the fashion and design sector for example, in areas such as research and development grants, innovation vouchers, or loan schemes; and if he will make a statement on the matter. [47913/25]

Written Answers — Department of Enterprise, Trade and Employment: Budget 2026 (17 Sep 2025)

Cormac Devlin: 410. To ask the Minister for Enterprise, Trade and Employment if he is considering a targeted export promotion initiative in budget 2026 to support Irish fashion and design brands, particularly in key markets such as the EU, UK, and US; and if he will make a statement on the matter. [47914/25]

Written Answers — Department of Enterprise, Trade and Employment: Budget 2026 (17 Sep 2025)

Cormac Devlin: 411. To ask the Minister for Enterprise, Trade and Employment the plans in budget 2026 to expand trade missions or market access programmes specifically aimed at fashion and creative industries to strengthen Irish brand presence abroad; and if he will make a statement on the matter. [47916/25]

Written Answers — Department of Enterprise, Trade and Employment: Business Supports (17 Sep 2025)

Cormac Devlin: 432. To ask the Minister for Enterprise, Trade and Employment the trade-related supports planned in Budget 2026 to assist the Irish fashion sector in navigating post-Brexit rules-of-origin requirements and new US tariffs; and if he will make a statement on the matter. [49539/25]

Written Answers — Department of Housing, Planning, and Local Government: Housing Schemes (17 Sep 2025)

Cormac Devlin: 657. To ask the Minister for Housing, Planning, and Local Government if data is available for first home scheme participants on the distribution of applicants’ credit card limits; the relationship between such limits and approval outcomes, and the guidance given to applicants on managing revolving credit during the application process; and if he will make a statement on the matter....