Written answers
				Wednesday, 18 January 2023
  - Customs and Excise 
 303. To ask the Minister for Finance if he will provide details of the processes and mechanisms used by Ireland’s customs and excise authorities to identify goods from illegal Israeli...
- Tax Reliefs 
 304. To ask the Minister for Finance if he will address the issues facing disabled people (details supplied) in terms of financial barriers to accessing adapted vehicles; and if he will make a...
- Business Supports 
 305. To ask the Minister for Finance the number of applications that have been made to the trade and business energy support scheme, TBESS, to date; and if he will make a statement on the matter....
- Public Services Provision 
 306. To ask the Minister for Finance if he intends to direct all State agencies and public-facing offices, such as tax offices, that take payments from the public as part of the services they...
- Tax Code 
 307. To ask the Minister for Finance if he has considered extending the 9% tourism VAT rate beyond 28 February 2023 as raised in correspondence by a person (details supplied); and if he will make...
- Revenue Commissioners 
 308. To ask the Minister for Finance further to Parliamentary Question No. 347 of 8 September 2022, if he will provide an update on in-person Revenue Commissioners services in Limerick, Cork and...
- Legislative Measures 
 309. To ask the Minister for Finance if all sections of all Acts passed in the past ten years have been commenced; the number of sections that are outstanding; the number of Acts that have review...
- Covid-19 Pandemic Supports 
 310. To ask the Minister for Finance the reason that workers who received the EWSS and TWSS are now being taxed for this payment (details supplied); his views on whether it is fair to place a tax...
- Tax Reliefs 
 311. To ask the Minister for Finance if he will examine an issue regarding the benefit-in-kind tax (details supplied); and if he will make a statement on the matter. [63458/22]
- Tax Code 
 313. To ask the Minister for Finance the tax implications for a Canadian citizen resident in Ireland who receives a financial gift from their sibling resident in Bahrain; and if he will provide...
- Mortgage Interest Rates 
 314. To ask the Minister for Finance if performing mortgages sold by a bank (details supplied) after the economic crash should retain their original terms and conditions, including interest...
- Tax Appeals Commission 
 315. To ask the Minister for Finance the total number of determinations arrived each year at by the Tax Appeals Commission for the years 2020 to 2022; the detail of the findings arrived at for...
- Banking Sector 
 316. To ask the Minister for Finance when a mortgage customer (details supplied) will be given further information on what will happen in 2023 regarding their mortgages; and if he will make a...
- Consumer Rights 
 317. To ask the Minister for Finance if his attention has been drawn to the fact that company cars are generally leased on long-term leases meaning that persons with such cars are tied into...
- Tax Reliefs 
 318. To ask the Minister for Finance if a person (details supplied) in County Cork is entitled to a refund in respect of medical expenses incurred. [63882/22]
- Tax Code 
 320. To ask the Minister for Finance if limitations placed on housebuilding by Irish Water in towns nationwide will be taken into consideration in the context of the imposition of a tax,...
- Business Supports 
 321. To ask the Minister for Finance the reason that bulk liquefied petroleum gas, LPG, supplied to businesses is not included under the business energy support scheme when metered gas is...
- Tax Code 
 322. To ask the Minister for Finance if he will exempt antigen tests from VAT; and if he will make a statement on the matter. [64000/22]
- Financial Irregularities 
 323. To ask the Minister for Finance the measures that are in place to assist persons who feel that their pension was devalued by mismanagement through a company wind-up but who cannot be...
- Business Supports 
 324. To ask the Minister for Finance if he will amend the temporary business energy support scheme to include costs for bulk LPG in areas where natural gas is not an option for businesses; and if...
- Tax Code 
 325. To ask the Minister for Finance if he will investigate the taxation of HVO in home heating boilers; and if he will make a statement on the matter.  [1064/23]
- Tax and Social Welfare Codes 
 329. To ask the Minister for Finance the reason that cohabiting partners cannot be jointly assessed as cohabitants for tax purposes in the same way that a married couple would be in view of the...
- Business Supports 
 330. To ask the Minister for Finance if it is intended to release further funding to the Strategic Bank Corporation of Ireland to further aid the development of suitable projects; if so, when a...
- Tax Yield 
 331. To ask the Minister for Finance the estimated full-year yield if the licence for amusement machines for up to three months increased from €38 to €60 based on 2022 figures; and...
- Revenue Commissioners 
 332. To ask the Minister for Finance the number of appointments that were made to the grade of assistant principal officer from 2017 to 2022 by Revenue Commissioners within Dublin; and the manner...
- Primary Medical Certificates 
 336. To ask the Minister for Finance if he will provide an update on the Primary Medical Certificate Board; and if he will make a statement on the matter. [1293/23]
- Tax Reliefs 
 337. To ask the Minister for Finance his plans on extending the tax relief for renters to RAS tenants; and if he will make a statement on the matter. [1306/23]
- Revenue Commissioners 
 338. To ask the Minister for Finance if he will address the delay that solicitors are having acquiring capital acquisitions certificates from the Office of the Revenue Commissioners, Capital...
- Tax Reliefs 
 340. To ask the Minister for Finance the changes that occurred on 1 January 2023 in the way that benefit-in-kind for company cars is assessed for income tax purposes; the reasons for these...
- Tax Code 
 342. To ask the Minister for Finance the estimated cost of extending the 9% rate of VAT applicable to electricity and gas from 28 February to end-March and end-June 2023, respectively. [1399/23]
- Appointments to State Boards 
 347. To ask the Minister for Finance if he will list all State boards, commissions or other such bodies to which a person (details supplied) has been appointed by his Department from 1 January...
- Tax Credits 
 348. To ask the Minister for Finance the estimated cost in 2023 of the rent tax credit; and if the cost includes rent tax credit payments with respect to both 2022 and 2023. [1455/23]
- Ministerial Responsibilities 
 349. To ask the Minister for Finance the specific delegated functions that have been transferred to Ministers of State appointed in December 2022, in tabular form; and the date of transfer. [1469/23]
- Departmental Contracts 
 350. To ask the Minister for Finance the name of the company, organisation or persons contracted to provide media training to him from 1 January 2021 to date; the costs incurred; and if he will...
- Tax Credits 
 351. To ask the Minister for Finance his views on whether an individual renting a property from their parent should be able to receive the renter tax credit if they pay market rent rates; and if...
- Tax Reliefs 
 353. To ask the Minister for Finance if he will respond to concerns raised by a person (details supplied) in respect of the changes to benefit-in-kind for 2023 which will negatively impact the...
- Tax Credits 
 354. To ask the Minister for Finance his views on matters (details supplied) in relation to the rent tax credit; and if he will make a statement on the matter. [1642/23]
- Vehicle Registration Tax 
 358. To ask the Minister for Finance if he will provide the vehicle registration tax enforcement statistics for October, November and December 2022, in tabular form. [1809/23]
- Tobacco Control Measures 
 359. To ask the Minister for Finance the amount of funding that has been provided to the Revenue Commissioners in the years 2021, 2022 and to date in 2023 to combat tobacco smuggling; and if the...
- GDP-GNP Levels 
 360. To ask the Minister for Finance the general Government balance in nominal terms and as a percentage of GDP and GNI* in each of the years 2014 to 2022. [1875/23]
- Budget Targets 
 361. To ask the Minister for Finance the structural balance in each of the years 2014 to 2022; and the difference in nominal terms between the structural balance and a structural balance of -0.5%...
- Tax Exemptions 
 362. To ask the Minister for Finance the reason that dentists and dental surgeries have not been able to avail of a VAT exemption on PPE which was purchased during the pandemic period (details...
- Business Supports 
 363. To ask the Minister for Finance if commercial companies that purchase gas at commercial rates in order to then supply district heating schemes will be able to avail of the temporary business...
- Tax Credits 
 364. To ask the Minister for Finance if the Revenue Commissioners will allow renters to claim the rent tax credit in circumstances in which a landlord refuses to supply a RTB registration number...
- Financial Services 
 366. To ask the Minister for Finance if his attention has been drawn to a dramatic increase in the charges that have been incurred by traders who receive payments by debit card (details...
- Cross-Border Co-operation 
 367. To ask the Minister for Finance if he will provide an update on the work that is being done in his Department to fix the anomaly whereby many workers who live in Northern Ireland and who...
- Departmental Communications 
 369. To ask the Minister for Finance if he will provide a copy of the briefing documents prepared for the incoming Minister and presented to him by his officials on his appointment in December...
- Tax Exemptions 
 371. To ask the Minister for Finance further to Parliamentary Question No. 193 of 17 February 2022, if the tax exemption limit for persons aged 65 years and over will be reviewed, given the...
- Insurance Levy 
 375. To ask the Minister for Finance the estimated cost to the Central Bank of the National Claims Information Database; the expected date of the introduction of the levy as a required...
- Tax Credits 
 378. To ask the Minister for Finance his views on matters raised in correspondence (details supplied) in respect of the recently introduced rent relief; and if he will make a statement on the...
- Tax Reliefs 
 379. To ask the Minister for Finance his views on whether the budget 2023 decision regarding benefit-in-kind for company cars should be addressed for staff for whom the company car is a necessary...
- Credit Unions 
 380. To ask the Minister for Finance if he will outline his engagement with the credit union movement to fulfil the commitment in the programme for Government for credit unions to become a key...
- Tax Yield 
 383. To ask the Minister for Finance the estimated revenue to be raised in 2023 from legislated increases in the carbon tax in May 2023 and October 2023 respectively. [2345/23]
- Mortgage Resolution Processes 
 386. To ask the Minister for Finance the average retail mortgage interest rate that is applied to non-performing mortgage loans and mortgage loans for which a tracker rate applies for the latest...
- Insurance Coverage 
 389. To ask the Minister for Finance the steps that he is taking to ensure insurance providers offer reasonable flood insurance to households and businesses within flood relief scheme areas. [2426/23]
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