Written answers

Tuesday, 29 July 2025

  • Electric Vehicles
    611. To ask the Minister for Finance the steps he is taking to increase the supply of second-hand EV cars from neighbouring markets and disincentivising the importation of fossil-fuel cars; and...
  • Departmental Data
    612. To ask the Minister for Finance his Department's position regarding Ireland being 14th globally in terms of fossil fuel investment by manager location, alongside economies that have...
  • Tax Data
    613. To ask the Minister for Finance the number of homes for which a vacant homes levy has been applied; and the number of homes for which it has been received. [44158/25]
  • Tax Reliefs
    614. To ask the Minister for Finance the estimated cost of the help-to-buy scheme for 2025 to 2029; and if he will make a statement on the matter. [44302/25]
  • Tax Rebates
    615. To ask the Minister for Finance to consider a proposal (details supplied) and allow for a draught excise rebate; and if he will make a statement on the matter. [40775/25]
  • Departmental Legal Services
    616. To ask the Minister for Finance the total spend by his Department on external legal services in each of the past three years; the main areas of legal activity for which external advice was...
  • Departmental Legal Cases
    617. To ask the Minister for Finance the amount spent on legal fees associated with litigation, advice and settlements in each of the past three years by his Department and agencies under its...
  • Insurance Industry
    618. To ask the Minister for Finance to introduce policy to ensure the reimbursement of persons who had been involved in a road traffic accident and were charged higher insurance premiums while...
  • Tax Reliefs
    619. To ask the Minister for Finance the number of applications made to the Revenue Commissioners under the mortgage interest tax relief scheme for the year 2024, by county; the number of these...
  • Tax Data
    620. To ask the Minister for Finance the number of residential properties listed under deferral payments for LPT for 2024, broken down by county, in tabular form; and if he will make a statement...
  • Departmental Schemes
    621. To ask the Minister for Finance the up-to-date position on changes being considered under the disabled drivers and disabled passengers scheme to ensure that the scheme is replaced with a...
  • Tax Data
    623. To ask the Minister for Finance the projected tax revenue to be generated for 2025; the way in which this compares to the previous three years; and if he will make a statement on the matter....
  • Departmental Data
    624. To ask the Minister for Finance the current level of public debt as a percentage of GDP; the way this has this changed over the past decade; the measures being taken to reduce the fiscal...
  • Insurance Coverage
    627. To ask the Minister for Finance the immediate measures he is taking to ensure that all thatched properties in the State can obtain sufficient insurance; the measures he has taken to work...
  • Grant Payments
    628. To ask the Minister for Finance to provide the total number of grant payments issued by the Department in each of the past five years, along with the total value of those grant payments for...
  • Interest Rates
    629. To ask the Minister for Finance if he will address the growing hardship faced by families in County Mayo and across Ireland whose mortgages have been sold to vulture funds; if he is aware...
  • Departmental Legal Cases
    632. To ask the Minister for Finance further to Parliamentary Question No. 583 of 29 April 2025, which specific case law he is referring to. [41086/25]
  • Tax Collection
    634. To ask the Minister for Finance the amount that has been collected in the NORA levy, excise duty, carbon tax, and VAT on fuel, in the past ten years, and to date in 2025, in tabular form....
  • Tax Data
    635. To ask the Minister for Finance to review the residential zoned land tax (details supplied). [41169/25]
  • Departmental Inquiries
    637. To ask the Minister for Finance to strongly support the pre-Budget submission by a society (details supplied); and if he will make a statement on the matter. [41257/25]
  • Tax Collection
    638. To ask the Minister for Finance the amount of revenue that would be raised in 2026 if a VAT rate of 23% was applied to tuition fees paid to fee charging primary and second level schools; and...
  • Departmental Reviews
    639. To ask the Minister for Finance if he will review correspondence (details supplied) to establish if anything can be done to resolve the issue raised; and if he will make a statement on the...
  • Tax Reliefs
    642. To ask the Minister for Finance if he plans to introduce measures to support the Irish wine growing industry including the introduction of a relief from alcohol products tax for sparkling...
  • Departmental Schemes
    644. To ask the Minister for Finance the number of active primary medical certificate appeals in County Monaghan; the current waiting time for an appeal decision; and if he will make a statement...
  • Programme for Government
    645. To ask the Minister for Finance for an update as of July 2025 on the Programme for Government commitment to maintain access to cash and support its continued acceptance in our economy; and...
  • Insurance Industry
    651. To ask the Minister for Finance the steps he is taking to ensure consumers will see a reduction in insurance costs, given costs in the sector continue to rise; and if he will make a...
  • Departmental Schemes
    652. To ask the Minister for Finance if he will he consider an increase to the income thresholds for the help-to-buy scheme; and if he will make a statement on the matter. [41466/25]
  • Departmental Legal Cases
    653. To ask the Minister for Finance if all external legal fees incurred by his Department, and by any bodies under its aegis, are charged at negotiated discounted rates; how fees are monitored...
  • Departmental Legal Services
    654. To ask the Minister for Finance if his Department conducts regular benchmarking, or market testing, to ensure that the rates paid for legal services, solicitors and barristers, represent...
  • Departmental Legal Cases
    656. To ask the Minister for Finance if his Department has conducted any audits or reviews in the past five years on legal fee spend; if so, to publish the findings or summaries of those reviews;...
  • Departmental Legal Services
    657. To ask the Minister for Finance the internal oversight that exists within his Department to monitor the scope, duration, and cost escalation of legal services once engaged; and if he will...
  • Departmental Legal Cases
    658. To ask the Minister for Finance if his Department makes use of capped fee arrangements, fixed-fee briefs, success-based fee models or other such arrangements in its legal engagements; if...
  • Cost of Living Issues
    660. To ask the Minister for Finance the measures being put in place to address the cost of living crisis; and if he will make a statement on the matter. [41660/25]
  • Tax Exemptions
    661. To ask the Minister for Finance if he will consider introducing an exemption on zoned land tax for farmers; and if he will make a statement on the matter. [41676/25]
  • Tax Reliefs
    662. To ask the Minister for Finance if there will be a renewal of existing tax reliefs for agriculture, such as stamp duty reliefs for land consolidation and consanguinity; and if he will make a...
  • Tax Credits
    663. To ask the Minister for Finance the number of beneficiaries availing of the fishers tax credit allowance; the cost of this allowance per annum; if he plans to increase this allowance given...
  • Tax Exemptions
    664. To ask the Minister for Finance to examine the case of a person (details supplied); if farmers are exempt from the new regulations regarding residential land tax; and if he will make a...
  • Tax Data
    665. To ask the Minister for Finance further to Parliamentary Question Nos. 314 and 315 of 24 June 2025, if he will provide revised answers to those questions in the same manner as he did for...
  • Electric Vehicles
    669. To ask the Minister for Finance if he will consider a matter raised in correspondence (details supplied) in relation to insurance for electric vehicles; and if he will make a statement on...
  • Departmental Programmes
    670. To ask the Minister for Finance the means by which the delivery of the “Women in Finance” initiative will be delivered; if there is a timeframe for the delivery; and if he will...
  • Departmental Data
    671. To ask the Minister for Finance for an update on the work carried out by her Department to examine the barriers facing farming women within the taxation system; and if he will make a...
  • Departmental Communications
    672. To ask the Minister for Finance if he uses personal emails for his Government business; and if he will make a statement on the matter. [42109/25]
  • Departmental Schemes
    674. To ask the Minister for Finance whether the help to buy scheme will be extended in Budget 2026 to first-time buyers purchasing second-hand homes, as per the circumstances of a person...
  • Departmental Reviews
    675. To ask the Minister for Finance further to Parliamentary Question No. 254 of 1 July 2025, if his Department will review a tax system (details supplied); and if he will make a statement on...
  • Departmental Inquiries
    677. To ask the Minister for Finance to examine the case of persons (details supplied); to provide some clarity on the issues raised; and if he will make a statement on the matter. [42314/25]
  • Tax Collection
    678. To ask the Minister for Finance the position regarding the Apple tax windfall; the amount that has been collected by the State to date; and if he will make a statement on the matter. [42320/25]
  • Revenue Commissioners
    679. To ask the Minister for Finance the estimated cost to increase to 40 the number of dog detection teams within the Revenue Commissioners. [42425/25]
  • Tax Data
    680. To ask the Minister for Finance if he plans to make any changes to the capital acquisitions tax which excludes structures that fall outside the group A category; and if he will make a...
  • Departmental Expenditure
    681. To ask the Minister for Finance the amount spent by his Department and State bodies under its aegis on travel and subsistence in 2021, 2022, 2023, 2024 and to date in 2025, in tabular form;...
  • Departmental Data
    682. To ask the Minister for Finance if the €24 million committed by the Ireland Strategic Investment Fund for a project (details supplied) has been transferred to the developer to date;...
  • Departmental Schemes
    686. To ask the Minister for Finance the number of help-to-buy claims approved since 1 July 2020, broken down by county, along with the number of applicants associated with these claims; the...
  • Tax Credits
    687. To ask the Minister for Finance the total number of rent tax credit claims made in each of the years 2022, 2023, 2024 and to date in 2025, by county, in tabular form; and if he will make a...
  • Insurance Industry
    688. To ask the Minister for Finance the commitments the upcoming Action Plan for Insurance Reform will contain to explore new solutions for sectors who still cannot get insurance (details...
  • Tax Reliefs
    689. To ask the Minister for Finance if he will consider in advance of Budget 2026 raising the maximum tax relief credit on health insurance premiums, presently capped at €200, in view of...
  • Departmental Bodies
    690. To ask the Minister for Finance whether his Department or any agency operating under the aegis of his department have used reserved contracts or social clauses in their public procurement...
  • Defective Building Materials
    691. To ask the Minister for Finance if he is satisfied that the defective concrete products levy sufficiently addresses industry accountability or contributes meaningfully to redress funding; if...
  • Tax Data
    692. To ask the Minister for Finance to estimate the annual revenue that would be raised by a 5% and 10% levy on net profits of grocery retail chains with revenue in excess of €50 million...
  • Departmental Data
    693. To ask the Minister for Finance the ethical standards and ESG-based risk strategies that are employed by the State’s sovereign wealth funds and the policy of the Government in...
  • Tax Data
    694. To ask the Minister for Finance his response to issues raised in relation to income tax (details supplied); and if he will make a statement on the matter. [43075/25]
  • Departmental Inquiries
    695. To ask the Minister for Finance if he will address an issue (details supplied) in the forthcoming Budget; and if he will make a statement on the matter. [43114/25]
  • Tax Data
    696. To ask the Minister for Finance to introduce the lower VAT rate for the hospitality sector as a matter of extreme urgency, to allow businesses remain viable and competitive, many of whom are...
  • Departmental Funding
    697. To ask the Minister for Finance the details of the capital funding programmes or grants which his Department or any body under his aegis has responsibility, for which sporting organisations...
  • Insurance Industry
    700. 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...
  • Departmental Data
    701. To ask the Minister for Finance to provide financial details and a timeline on the purchase and sale of Israeli war bonds by ISIF; and if he will make a statement on the matter. [43443/25]
  • Insurance Industry
    704. To ask the Minister for Finance to provide an assessment of the impact of the Duty of Care and PIAB legislation on insurance premiums for customers; and if he will make a statement on the...
  • Tax Credits
    705. To ask the Minister for Finance the latest figures for the number of people who have availed of the rent tax credit in this tax year, broken down by county, in tabular form; and if he will...
  • British-Irish Co-operation
    706. To ask the Minister for Finance his Department’s plans to engage with Northern and British authorities on the issues facing cross-Border workers and employers and particularly...
  • Tax Rebates
    709. To ask the Minister for Finance the estimated first year cost of reversing the carbon tax increase in May from the 1ST of November. [43649/25]
  • Departmental Budgets
    711. To ask the Minister for Finance the estimated additional revenue raise by increased level of capital spending in 2026 announced as part of the National Development Plan. [43651/25]
  • Departmental Staff
    712. To ask the Minister for Finance the number of full time equivalents directly employed by his Department, broken down by grade, in tabular form. [43659/25]
  • Departmental Policies
    713. To ask the Minister for Finance whether his Department has a policy or goal of better insourcing of IT requirements and needs of the Department for better cybersecurity, autonomy, and crisis...
  • Departmental Data
    715. To ask the Minister for Finance to provide the GNI* figures used to underpin the share of GNI* of capital spend for years 2026-2030 in the National Development Plan, in tabular form. [43732/25]
  • Tax Credits
    716. To ask the Minister for Finance the full estimated annual cost of the renters tax credit, and the estimated first-and full-year cost of a €250 increase. [43734/25]
  • Tax Reliefs
    717. To ask the Minister for Finance the estimated first-and full-year cost of moving hospitality to a reduced rate of VAT from the 1 July 2026; and the costs if the measure excluded...
  • Fossil Fuel
    720. To ask the Minister for Finance whether Irish sovereign funds are invested in fossil fuel industries; the steps his Department is taking to ensure Ireland's investments are green...
  • Departmental Data
    721. To ask the Minister for Finance based on current projections and forecasts from his Department and the NTMA, when is it forecast that the debt to GNI* ratio will fall below 60%; what the...
  • National Treasury Management Agency
    722. To ask the Minister for Finance what the NTMA’s end of year cash balance was for 2024; what it is currently; and if he will make a statement on the matter. [43800/25]
  • Departmental Data
    723. To ask the Minister for Finance to provide the bond redemptions due on Irish national debt for each year from 2025 to 2030; the month when redemptions are due; the interest rate applying to...
  • Tax Data
    726. To ask the Minister for Finance the projected additional corporation tax yield in 2026 from the increase in the rate to 15% under Pillar Two of the OECD BEPs project; the cost of the...
  • Departmental Data
    728. To ask the Minister for Finance the full year cost of extending the reduced VAT rate on electricity and gas bills in 2026, and then the six month cost from January to end of June 2026; and...
  • Tax Data
    731. To ask the Minister for Finance the total number of individual taxpayer units that would be impacted by reducing the Standard Fund Threshold from €2 million to €1.5million....
  • Compliance Targets
    733. To ask the Minister for Finance the target level of compliance for each year since 2020 and the outturn. [43855/25]
  • Universal Social Charge
    734. To ask the Minister for Finance the cost of removing USC on the first €30,000 earned. [43856/25]
  • Departmental Budgets
    738. To ask the Minister for Finance the cost of increasing the standard rate band by €100. [43860/25]
  • Tax Credits
    741. To ask the Minister for Finance the cost of increasing each tax credit by €100. [43863/25]
  • Local Property Tax
    744. To ask the Minister for Finance the cost of abolishing local property tax assuming the Exchequer replaces all revenue for local authorities. [43866/25]
  • Tax Data
    748. To ask the Minister for Finance the cost of abolishing stamp duty for first-time buyers. [43870/25]
  • Tax Credits
    752. To ask the Minister for Finance the cost of making the research and development tax credit payable to small and micro companies within 12 months. [43874/25]
  • Tax Reliefs
    757. To ask the Minister for Finance the cost of restoring the trade union tax relief. [43879/25]
  • Tax Data
    758. To ask the Minister for Finance the cost of continuing all farm-related taxes set to expire at the end of 2025 or during 2026; and the cost broken down by each specific tax. [43880/25]
  • Departmental Data
    762. To ask the Minister for Finance the amount that Ireland has had invested in companies which derive profit from their activities in illegal Israeli settlements in the occupied Palestinian...
  • Departmental Inquiries
    764. To ask the Minister for Finance if he will consider discontinuing the pension-annuity levy applied to Aer Lingus pensioners; if he will explore options to reimburse those affected for...
  • Departmental Budgets
    765. To ask the Minister for Finance the estimated cost to the Exchequer of a 10% reduction in alcohol excise; and if he will make a statement on the matter. [44084/25]
  • Tax Reliefs
    767. To ask the Minister for Finance if he will consider introducing targeted tax relief or other short-term financial supports for families with very young children, to help bridge the gap...
  • Departmental Meetings
    769. To ask the Minister for Finance the number of times his Department officials have met with an organisation (details supplied), or any of the subgroups it represents; and if he will make a...
  • Departmental Inquiries
    770. To ask the Minister for Finance if he plans to introduce a wealth tax; if so, to outline details of same; and if he will make a statement on the matter. [44312/25]
  • Departmental Budgets
    771. To ask the Minister for Finance the estimated annual revenue that would be generated through the introduction of a wealth tax levied at 0.5% on assets over €1 million and 1% on assets...
  • Departmental Inquiries
    772. To ask the Minister for Finance given that states generally have access to cheaper finance than the private sector, to outline the differences in financing costs for the delivery of large...
  • Departmental Data
    773. To ask the Minister for Finance if additional Israeli bonds were purchased in 2024 or if the value of the ISIF holding of Israeli bonds increased in 2024 for a different reason such as...
  • Departmental Inquiries
    774. To ask the Minister for Finance in the case of a person who receives a small private pension as well as a government pension which has in recent years risen, if his Department is considering...

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