Written answers

Monday, 9 September 2024

  • Tax Code
    313.To ask the Minister for Finance if he will introduce legislative changes to exempt actively farmed land from the residential zoned land tax, given the concerns that the annual 3% tax on...
  • Programme for Government
    314.To ask the Minister for Finance if he will report on the implementation of the programme for Government commitments under the remit of his Department.[34008/24]
  • Tax Rebates
    315.To ask the Minister for Finance if he will examine a matter raised in correspondence by a person (details supplied) about a specific taxation issue; and if he will make a statement on the...
  • Tax Code
    316.To ask the Minister for Finance to consider a change in capital gains tax (details supplied), in the upcoming Budget; and if he will make a statement on the matter.[34086/24]
  • Tax Reliefs
    317.To ask the Minister for Finance if the introduction of tax incentives for philanthropic activities is being considered as outlined in the national philanthropy policy; and if he will make a...
  • Primary Medical Certificates
    319.To ask the Minister for Finance the supports available to people with disabilities who purchase a motor car and qualify for a primary medical certificate; if there is support under the...
  • Gambling Sector
    320.To ask the Minister for Finance the reason there was not a single gaming licence issued for the city of Dublin, as of Revenue's register of gaming licences dated 3 July 2024, in spite of the...
  • Tax Code
    321.To ask the Minister for Finance his plans to review the local property tax scheme; if such a review would allow for public consultation; and if he will make a statement on the matter.[34197/24]
  • Tax Reliefs
    322.To ask the Minister for Finance to review the concerns raised in correspondence (details supplied) relating to depreciation as a factor in BIK calculations; and if he will make a statement on...
  • Irish Stock Exchange
    325.To ask the Minister for Finance the engagement he had on the recent stock market crisis; and if any engagement is being held with his officials on the use of artificial intelligence in the...
  • Redundancy Payments
    326.To ask the Minister for Finance if he has any plans to review the tax treatment of redundancy payments; and if he will make a statement on the matter.[34324/24]
  • Prize Bonds
    327.To ask the Minister for Finance to outline the audit process for Prize Bond draws.[34356/24]
  • Tax Yield
    328.To ask the Minister for Finance the revenue in 2024, 2025, 2026 and 2027 provided in the tax revenue projections in table 10 of the stability programme update 2024 that was generated through...
  • Primary Medical Certificates
    337.To ask the Minister for Finance when the revised criteria to qualify for the primary medical certificate will be published that will be fit for purpose; and if he will make a statement on the...
  • Revenue Commissioners
    338.To ask the Minister for Finance the number of vehicles seized by the Revenue Commissioners under section 141 of the Finance Act 2001, in 2023 and to date in 2024, in tabular form.[34472/24]
  • Departmental Contracts
    339.To ask the Minister for Finance the number of times his Department has used a company (details supplied) to carry out services on behalf of his Department in 2023 and to date in 2024; and the...
  • Vehicle Registration Tax
    340.To ask the Minister for Finance the current rates of VRT that are applied to cars being imported into the State; if he proposes to review the application of this tax; and if he will make a...
  • Tax Rebates
    341.To ask the Minister for Finance if he will change the 9% VAT refund scheme for coaches and buses to include all coach or bus operators operating a passenger transport service, as the present...
  • Tax Exemptions
    342.To ask the Minister for Finance if there is an exemption from stamp duty available for the Traveller ethnic group who are purchasing a home; and if he will make a statement on the...
  • Tax Reliefs
    343.To ask the Minister for Finance if his Department has plans to accept fresh start applicants into the help-to-buy scheme; if consideration would be given to same, in view that accepting fresh...
  • Tax Code
    345.To ask the Minister for Finance to give strong consideration to a reduction in hospitality VAT on food and beverages to 9%; and if he will make a statement on the matter.[34741/24]
  • Official Travel
    346.To ask the Minister for Finance the number of flights he has taken to or from Shannon Airport, Cork Airport and Knock Airport since assuming office.[34756/24]
  • Tax Code
    347.To ask the Minister for Finance to consider abolishing the deemed disposal tax on investment funds and ETFs, which requires individuals to pay capital gains tax on unrealised gains after...
  • Departmental Reviews
    348.To ask the Minister for Finance the status of the review of Ireland’s funds; and if he will make a statement on the matter.[34854/24]
  • Departmental Staff
    349.To ask the Minister for Finance the number of political staff employed in his Department, including parliamentary assistants, secretarial assistants, special advisers, drivers and other...
  • Ministerial Staff
    350.To ask the Minister for Finance to provide a list of the names of each special adviser employed by his Department since 2020; the Minister and Minister of State whom each adviser is...
  • Tax Reliefs
    352.To ask the Minister for Finance if it is possible to fund initiatives that encourage skilled Irish professionals, such as builders, teachers, doctors, and nurses, to return to Ireland from...
  • Tax Code
    354.To ask the Minister for Finance for clarification on a financial matter (details supplied); and if there will be changes to inheritance tax going forward.[35246/24]
  • Gambling Sector
    355.To ask the Minister for Finance the number of gaming machines currently licensed, by county, in 2024; and if he will make a statement on the matter.[35258/24]
  • Tax Yield
    358.To ask the Minister for Finance the amount taken in by the Government in fuel tax in each of the past ten years and to date in 2024, by fuel type, and in monetary value.[35277/24]
  • Tax Reliefs
    359.To ask the Minister for Finance if special needs assistants will be included on the flat-rate expenses list; if not, the reason; and if he will make a statement on the matter.[35329/24]
  • Departmental Reviews
    360.To ask the Minister for Finance if he has any plans to introduce individual savings accounts; and if he will make a statement on the matter.[35374/24]
  • Tax Code
    361.To ask the Minister for Finance his plans to deal with the issues of inheritance tax being faced by unmarried partners (details supplied); and if he will make a statement on the matter.[35375/24]
  • Customs and Excise
    362.To ask the Minister for Finance if an issue with postal charges will be addressed (details supplied); and if he will make a statement on the matter.[35397/24]
  • Tax Code
    363.To ask the Minister for Finance if consideration will be given to reviewing the deemed disposal tax on exchange traded funds, ETFs, taking into account that the 41% tax on ETF gains every...
  • Departmental Reviews
    364.To ask the Minister for Finance if he will consider the introduction of individual savings accounts in Ireland, similar to those available in the UK, to encourage long-term savings, promote...
  • Tax Code
    365.To ask the Minister for Finance to confirm taxi hailing app providers (details supplied) must pay VAT on the commission they charge drivers.[35429/24]
  • Tax Credits
    366.To ask the Minister for Finance the taxpayer units that had made rent tax credit claims since its inception, by county, as of 1 August 2024, in tabular form.[35438/24]
  • Insurance Coverage
    367.To ask the Minister for Finance if he is aware of the escalating cost of insurance premiums in relation to thatched buildings and the burden this represents for those who are operating...
  • Tax Reliefs
    368.To ask the Minister for Finance the number of help-to-buy claims approved since 1 July 2020, by county, along with the number of applicants associated with these claims; and the...
  • Revenue Commissioners
    370.To ask the Minister for Finance his plans for the moving of the ship Mathew MV, which is docked at Marina Point in Cork Harbour, and which will now be considered the responsibility of the...
  • Tax Code
    371.To ask the Minister for Finance to address concerns regarding inheritance tax, particularly its impact on young people; if he will address the issue of costs incurred by individuals...
  • Tax Data
    373.To ask the Minister for Finance given his Department's over-estimate of the cost of tax reductions in recent years (details supplied), whether he has initiated any review or actions to better...
  • Illicit Trade
    374.To ask the Minister for Finance his intended response to cross-Border smuggling, and in particular to the increase in seizures of tobacco products, which constitute a serious loss to the...
  • Tax Reliefs
    375.To ask the Minister for Finance if he will extend agricultural tax reliefs beyond December 2024, including agri-stock relief, the flat rate refund, and excise duty relief on agricultural...
  • Business Supports
    376.To ask the Minister for Finance the actions being taken to improve access to low-cost finance for farmers, given the reported 17% reduction in SME credit to the agricultural sector since...
  • Revenue Commissioners
    377.To ask the Minister for Finance the estimated full-year cost to increase the number of dogs in the Revenue Commissioners dog unit to 55.[35663/24]
  • Tax Code
    378.To ask the Minister for Finance if the 23% VAT rate on panic alarm bills can be reduced and or removed in view of the fact that this is an essential service for elderly people; and if he will...
  • Legislative Measures
    379.To ask the Minister for Finance if he will amend the finance Acts by reviewing the standard fund threshold in order that senior Gardaí can apply for more senior roles within An Garda...
  • Public Sector Pensions
    381.To ask the Minister for Finance if he plans to abolish the levies on ESB pensions; and if he will make a statement on the matter.[35776/24]
  • Tax Code
    383.To ask the Minister for Finance to consider reducing tax on savings for retired persons (details supplied); and if he will make a statement on the matter.[35835/24]
  • Tax Reliefs
    384.To ask the Minister for Finance if there has been any evaluation of the tax incentives for the purchase of bikes and electric bikes; and if he will consider an extension beyond those with...
  • Tax Exemptions
    385.To ask the Minister for Finance his plans for the low-income exemption threshold for persons aged 65 years and over, now that the combined value of the personal credit and the credit for a...
  • Tax Credits
    386.To ask the Minister for Finance the take-up of the microgeneration tax credit; and if he will make a statement on the matter.[35861/24]
  • Tax Code
    387.To ask the Minister for Finance the basis of calculation of the differential in the standard rate cut-off point between single persons, single parents and couples with one earner; when these...
  • Tax Reliefs
    388.To ask the Minister for Finance the take-up of the mortgage relief scheme in Budget 2024; the average value of the relief paid; and if any provision has been made for renewing it for a...
  • Tax Code
    390.To ask the Minister for Finance the rate of VAT on energy products; if an increase in this rate before the end of 2024 is scheduled; and if he will make a statement on the matter.[35866/24]
  • Tax Reliefs
    391.To ask the Minister for Finance the present ceiling on the price of a home eligible under the help-to-buy scheme; if he is considering a revision in the ceiling, bearing in mind the trend in...
  • Tax Code
    392.To ask the Minister for Finance the thresholds and rates for capital acquisition tax; if the tax advisory group has evaluated how these thresholds relate to current property values; his views...
  • Tax Yield
    394.To ask the Minister for Finance the income tax, VAT and corporation tax returns for Dublin county for the years 2020 to 2023, in tabular form; and if he will make a statement on the...

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