Written answers

Tuesday, 23 July 2024

  • Primary Medical Certificates
    301.To ask the Minister for Finance if he will review the qualifying criteria for a primary medical certificate. [32452/24]
  • Tax Yield
    302.To ask the Minister for Finance the revenue raised in first-and full-year terms in each of the years 2025, 2026, 2027, 2028 and 2029, respectively, from increasing the rate of residential...
  • Tax Credits
    303.To ask the Minister for Finance the estimated cost of index linking tax credits. [33265/24]
  • Financial Services
    304.To ask the Minister for Finance the effect Micro Finance Ireland and Strategic Banking Corporation of Ireland lending have on both net expenditure, expenditure ceilings, and general...
  • International Programmes
    305.To ask the Minister for Finance for an update on the implementation of the 2022 International Monetary Fund Financial Sector Assessment Programme; and if he will make a statement on the...
  • Tax Code
    306.To ask the Minister for Finance his views on setting both the credit union stabilisation fund levy and credit institution resolution fund levy at 0% for 2025; and if he will make a statement...
  • Credit Unions
    307.To ask the Minister for Finance the amount and average value of mortgages outstanding by credit unions at end March 2023 and end March 2024; and if he will make a statement on the matter....
  • Budget 2025
    311.To ask the Minister for Finance if he will consider tax measures to help the hospitality sector in Budget 2025; and if he will make a statement on the matter. [30998/24]
  • Financial Services
    312.To ask the Minister for Finance the reason the credit union will allow a client to hold up to €30,000 on deposit when the ceiling with regard to probate is €27,000; his views on...
  • Tax Reliefs
    313.To ask the Minister for Finance the number of people from all counties, including Cavan and Monaghan, who have to date availed of the mortgage relief scheme, as announced in Budget 2024, in...
  • Tax Exemptions
    314.To ask the Minister for Finance if he will consider increasing the tax exemption limits for people aged 65 years; if he will revert to 2011 tax exemption figures; and if he will make a...
  • Departmental Legal Cases
    315.To ask the Minister for Finance the number of legal cases taken by his Department, or by agencies or bodies under his Department’s aegis, against another Department, Government agency...
  • Departmental Staff
    316.To ask the Minister for Finance the number of WTE economists, by grade, in his Department in 2023 and to date in 2024, in tabular form. [31424/24]
  • Prize Bonds
    317.To ask the Minister for Finance if the case of a prize bond will be examined (details supplied); and if he will make a statement on the matter. [31484/24]
  • Budget 2025
    318.To ask the Minister for Finance if he plans to scrap USC as part of Budget 2025, and in particular, if he will examine the case of retired teachers, who only receive a Department of Education...
  • Tax Code
    319.To ask the Minister for Finance the status of the review of deposit interest retention tax and its related exemptions and conditions; when this was completed; if a further review is proposed;...
  • Official Engagements
    320.To ask the Minister for Finance if he has spoken with the new UK Chancellor of the Exchequer. [31638/24]
  • Tax Reliefs
    321.To ask the Minister for Finance further to Parliamentary Question No. 68 of 10 July 2024, the estimated available gains to the Exchequer from the schemes (details supplied); and if he will...
  • Tax Exemptions
    322.To ask the Minister for Finance if consideration can be given to free car tax for people with a permanent disability and in receipt of a qualifying payment such as disability allowance or...
  • Motor Industry
    323.To ask the Minister for Finance the breakdown of new car sales in each VRT band in 2023 and for the first six months of 2024, in tabular form [31681/24]
  • Tax Credits
    324.To ask the Minister for Finance the number of tax payers who are in employment that claim the flat rate expenses tax credit; the number estimated to be entitled to it; whether in Budget 2025...
  • Tax Residency
    325.To ask the Minister for Finance if a person who has an American pension but is resident in Ireland must pay tax in both jurisdictions; and if he will make a statement on the matter. [31717/24]
  • Summer Economic Statement
    326.To ask the Minister for Finance to provide the general Government revenue and expenditure projections out to 2030 that underpin the summer economic statement; and if he will make a statement...
  • Tax Yield
    331.To ask the Minister for Finance the estimated impact of pillars 1 and 2 of the OECD agreement on tax revenue on each of the years 2025 to 2030, under the stability programme update and summer...
  • Primary Medical Certificates
    332.To ask the Minister for Finance further to Parliamentary Question No. 245 of 14 May 2024, if he will address issues which have arisen (details supplied); and if he will make a statement on...
  • Tax Yield
    334.To ask 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...
  • Vehicle Registration Tax
    340.To ask the Minister for Finance if a rejected application transfer and exemption will be re-examined for a person (details supplied). [31970/24]
  • Tax Yield
    341.To ask the Minister for Finance the estimated revenue that would be raised by introducing a 3% income tax surcharge, levied through the USC, on individual incomes with respect to the portion...
  • Departmental Schemes
    345.To ask the Minister for Finance the number of employment-related permanent injury compensation schemes for civil and public servants; and the total budget for each of the years 2021, 2022 and...
  • Tax Yield
    347.To ask the Minister for Finance the projected annual revenue, in first- and full-year terms, of scheduled increases in the carbon tax in each of the years 2025, 2026, 2027, 2028 and 2029,...
  • Tax Code
    348.To ask the Minister for Finance to provide an update on any potential resolutions to a matter raised by a group (details supplied) based in County Dublin; and if he will make a statement on...
  • Tax Data
    349.To ask the Minister for Finance the amount of local property tax that has been collected by the Revenue Commissioners annually since its introduction, in each county. [32119/24]
  • Tax Reliefs
    350.To ask the Minister for Finance the number of landlords who have to date claimed the new rented residential relief introduced in budget 2024; and the number of these landlords, by local...
  • Tax Yield
    351.To ask the Minister for Finance the estimated revenue that would be raised by reducing the standard fund threshold from €2 million to €1.8 million, €1.75 million and...
  • Tax Reliefs
    353.To ask the Minister for Finance the estimated revenue raised by introducing a 25% or 50% cap, respectively, on corporation tax relief utilised in a single year by NAMA-participating banks, in...
  • Tax Data
    355.To ask the Minister for Finance the stated cost for each of the main tax reductions in budgets 2022 and 2023; and the actual outturn cost for each, for both years. [32143/24]
  • Tax Credits
    356.To ask the Minister for Finance the way State pensioners can apply for the rent tax credit, as announced in budget 2024; and if he will make a statement on the matter. [32154/24]
  • Housing Schemes
    357.To ask the Minister for Finance the number of applications and the number of applications approved, respectively, for the help-to-buy scheme, by county, in each of the years since the...
  • Vehicle Registration Tax
    358.To ask the Minister for Finance to consider making changes to the VRT for crew carrier vehicles and jeeps in the upcoming budget; and if he will make a statement on the matter. [32245/24]
  • Revenue Commissioners
    359.To ask the Minister for Finance the capital budget allocation for the Revenue Commissioners in 2022, 2023 and 2024; the percentage of the 2022 and 2023 allocation spent; and if any unspent...
  • Tax Credits
    360.To ask the Minister for Finance if he plans to introduce an 8% VFX uplift to the current section 481 legislation; and if he will make a statement on the matter. [32299/24]
  • Tax Code
    361.To ask the Minister for Finance if he is aware of the recently published ESRI survey report into issues facing cross-border workers; how he intends progressing the issues raised; and if he...
  • Insurance Industry
    362.To ask the Minister for Finance to provide an assessment of the State’s ability at attracting more companies offering public liability insurance into the market to ensure savings for...
  • Tax Credits
    364.To ask the Minister for Finance the number of persons who have availed of the rent tax credit in this tax year, by county, in tabular form; and if he will make a statement on the matter....
  • Credit Unions
    366.To ask the Minister for Finance if there are plans to increase the lending limits for credit unions; and if he will make a statement on the matter. [32386/24]
  • Public Expenditure Policy
    367.To ask the Minister for Finance if the tax measures outlined on page 11 of the summer economic statement represent only tax expenditure, or if it is net tax measures; and if he will make a...
  • Legislative Programme
    368.To ask the Minister for Finance when amending legislation will be brought before the Houses of the Oireachtas to reflect circumstances outside of the six medical criteria provided for under...
  • Budget 2025
    371.To ask the Minister for Finance if consideration will be given to expanding the inheritance threshold in budget 2025 (details supplied); and if he will make a statement on the matter. [32443/24]
  • Tax Yield
    372.To ask the Minister for Finance the expected revenue yield from an increase in the vacant homes tax to 25% in a full year; and if he will make a statement on the matter. [32511/24]
  • Tax Code
    373.To ask the Minister for Finance if correspondence has been received from an organisation (details supplied) with a request for him to meet with it; and if he will meet with the organisation...
  • Tax Exemptions
    374.To ask the Minister for Finance further to Parliamentary Question No. 171 of 11 June 2024, the engagements he has had with colleagues in the Department of Health in respect of a VAT exemption...
  • Economic Data
    376.To ask the Minister for Finance when, based on current projections and forecasts from his Department and the National Treasury Management Agency, it is forecast that the debt to GNI* ratio...
  • National Treasury Management Agency
    377.To ask the Minister for Finance the National Treasury Management Agency’s end-of-year cash balance for 2023; its current cash balance; and if he will make a statement on the matter....
  • Tax Code
    379.To ask the Minister for Finance the position with respect to the charging of VAT on bicycles, e-bikes and cycling safety equipment; the estimated cost to zero-rate VAT on these items; if it...
  • Tax Collection
    381.To ask the Minister for Finance the amount of capital acquisitions tax paid annually on inheritances over €1 million, over €5 million and over €10 million for each of the...
  • Tax Reliefs
    384.To ask the Minister for Finance the estimated full year annual revenue that could be raised from abolishing agricultural relief on farmland valued at €1 million or over. [32952/24]
  • Tax Collection
    385.To ask the Minister for Finance the estimated full year revenue that would be generated by doubling stamp duty on transfers of residential property valued at €1 million or over. [32953/24]
  • Universal Social Charge
    386.To ask the Minister for Finance the first and full-year costs of reducing the first rate of USC from 0.5 to 0%, reducing the second rate of USC from 2 to 0% and increasing the threshold to...
  • Tax Collection
    390.To ask the Minister for Finance the revenue raised in first and full-year terms in each of the years 2025, 2026, 2027, 2028 and 2029 respectively, by increasing the rate of capital...
  • Tax Reliefs
    392.To ask the Minister for Finance the estimated revenue that would be raised in first and full-year terms in each of the years 2025, 2026, 2027, 2028 and 2029 by reducing the total earnings...
  • Tax Code
    395.To ask the Minister for Finance the measures that will be introduced to assist the retail sector in the Border region due to difficulties that have arisen in trading with increased excise...
  • Services Sector
    396.To ask the Minister for Finance if he will give further consideration to the issues raised by the hospitality sector in relation to increased costs, loss of business and jobs; and if he will...
  • Budget 2025
    397.To ask the Minister for Finance to consider the issues raised in a pre-Budget submission by a representative organisation (details supplied); and if he will make a statement on the matter....
  • Tax Credits
    400.To ask the Minister for Finance the estimated cost of increasing the rent tax credit to €1,000 for 2025, 2026, 2027, 2028 and 2029. [33211/24]
  • Tax Collection
    403.To ask the Minister for Finance the estimated cost to the Exchequer in 2025, and specifically from 1 January 2025 to 1 October 2025, of not proceeding with the scheduled increase in excise...
  • Tax Credits
    405.To ask the Minister for Finance the estimated cost of increasing personal, employee and earned income tax credits by €50 in each of the years 2025, 2026, 2027, 2028 and 2029,...
  • Tax Collection
    419.To ask the Minister for Finance the estimated cost of increasing the income tax standard rate band by €500 in 2025, a further €500 in 2026, a further €500 in 2027, a...
  • Tax Credits
    422.To ask the Minister for Finance the first- and full-year cost in each of the years 2025, 2026, 2027, 2028 and 2029 of making research and development payable credits, under the R&D...
  • Tax Collection
    423.To ask the Minister for Finance the revenue raised in the years 2025, 2026, 2027, 2028 and 2029 by introducing a luxury vehicle tax applied at a rate of 10% on the importation or sale of...
  • Tax Credits
    426.To ask the Minister for Finance to consider a change to the age tax credit in Budget 2025, given that the prevailing rate has been in place for several years, since there are a number of...
  • Rental Sector
    427.To ask the Minister for Finance the cost of reducing the period in which pre-letting expenditure in respect of certain residential premises can be claimed from eight years to four years; and...
  • Consumer Protection
    429.To ask the Minister for Finance if a financial service provider has not kept required records such as records of phone calls in relation to a customer as detailed in the Consumer Protection...
  • Tax Reliefs
    430.To ask the Minister for Finance the cost of expanding section 481 tax relief to theatre productions. [33651/24]
  • Tax Collection
    434.To ask the Minister for Finance the revenue that would be gained by imposing a levy on ticket sale and distribution service providers at a rate of 3%, 4% and 5%, based on the revenue earned...
  • Artists' Remuneration
    435.To ask the Minister for Finance the cost of introducing income averaging for artists. [33657/24]
  • Tax Exemptions
    436.To ask the Minister for Finance the cost of increasing the cap on the level of exempt income under the artists’ tax exemption from €50,000 to €60,000, to €75,000,...
  • Tax Yield
    440.To ask the Minister for Finance the full-year revenue that would be generated by imposing a minimum effective corporate tax rate of 15% on pre-tax gross trading profits before deductions,...
  • Tax Reliefs
    443.To ask the Minister for Finance the estimated full-year revenue that would be generated by abolishing the special assignee relief programme; and if he will make a statement on the matter....
  • Tax Yield
    444.To ask the Minister for Finance the estimated full-year revenue that would be generated by establishing four new income tax bands of 50% on earnings between €100,000 and...
  • Tax Rebates
    449.To ask the Minister for Finance the estimated full-year cost of abolishing the help-to-buy scheme; and if he will make a statement on the matter. [33737/24]
  • Tax Yield
    450.To ask the Minister for Finance the full-year revenue that would be generated by increasing stamp duty on non-residential property to 10%; and if he will make a statement on the matter. [33738/24]
  • Tax Reliefs
    452.To ask the Minister for Finance the full-year cost of reducing the pension earnings limit from €115,000 to €60,000; and if he will make a statement on the matter. [33740/24]
  • Tax Yield
    453.To ask the Minister for Finance the full-year revenue that would be generated by increasing capital gains tax to 40%; and if he will make a statement on the matter. [33741/24]
  • Budget 2025
    455.To ask the Minister for Finance the estimated full-year cost for index linking the existing tax bands to inflation in Budget 2024; and if he will make a statement on the matter. [33743/24]
  • Tax Collection
    456.To ask the Minister for Finance to provide a full-year cost for increasing tax bands by 10%; and if he will make a statement on the matter. [33744/24]
  • Universal Social Charge
    458.To ask the Minister for Finance the full-year cost of abolishing USC for all earners and replacing it with a higher income social charge of 10% on all earnings over €100,000 euro per...
  • Tax Credits
    459.To ask the Minister for Finance the number of people who do not use their full tax credit; the total cost of refunding unused tax credits to the people; and if he will make a statement on the...

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