Written answers

Monday, 8 September 2025

  • Financial Services
    466. To ask the Minister for Finance the Government’s overall policy in relation to the protection of households and businesses from aggressive debt collection practices by financial...
  • EU Directives
    467. To ask the Minister for Finance whether Ireland will support European Commission recommendations on updates to the Tobacco Taxation Directive [47102/25]
  • EU Budgets
    468. To ask the Minister for Finance the Government’s key priorities in the MFF negotiations, particularly in the areas of environmental funding specially biodiversity, social funding...
  • Housing Schemes
    473. To ask the Minister for Finance to provide the estimated cost of the help to buy scheme for 2025-2029; and if he will make a statement on the matter. [44436/25]
  • Summer Economic Statement
    474. 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...
  • Vacant Properties
    475. To ask the Minister for Finance to estimate the expected revenue yield from vacant homes tax if the local property tax multiplier was increased to 10 and 12 respectively; and if he will make...
  • State Savings Schemes
    477. To ask the Minister for Finance to provide a progress report on the establishment of a State savings scheme that would be modelled on the French ‘livret a’ scheme and leverage...
  • Tax Code
    478. To ask the Minister for Finance if he will consider increasing the capital acquisitions tax thresholds in Budget 2026; if he will particularly examine the inequitable treatment of childless...
  • Insurance Industry
    479. To ask the Minister for Finance to provide details of all groups that put in submissions for suggestions on insurance reform; and if he will make a statement on the matter. [44521/25]
  • Tax Data
    480. To ask the Minister for Finance the details of the revenue that would be raised by introducing an additional USC rate, of an additional 3% on incomes above €140,000. [44545/25]
  • Tax Code
    490. To ask the Minister for Finance his views on concerns raised in correspondence (details supplied); and if he will make a statement on the matter. [44597/25]
  • Tax Credits
    491. To ask the Minister for Finance the reason there is no existing tax credit available to support disabled individuals, such as wheelchair users, with the significant costs involved in...
  • Departmental Equipment
    492. To ask the Minister for Finance the plans the Department has for the two Revenue Customs vessels, the RCC Suirbhéir and the RRC Faire, once they cease operations. [44693/25]
  • Tax Exemptions
    493. To ask the Minister for Finance if his officials have considered the policy impact of applying the professional services withholding tax exemption to services provided by clinical...
  • Tax Reliefs
    494. To ask the Minister for Finance if he will consider introducing a preferential capital gains tax rate for landlords who have made their properties available for social housing at below...
  • Tax Yield
    495. To ask the Minister for Finance his response to the imposition of new US tariffs on EU exports, particularly pharmaceuticals; if an assessment has been made of the impact on Ireland’s...
  • Tax Code
    496. To ask the Minister for Finance to publish any internal Departmental analysis regarding potential changes to capital gains tax and its projected impact on SMEs, family farms and...
  • Business Supports
    498. To ask the Minister for Finance whether the Government is considering a targeted liquidity loan scheme or tax deferral programme for viable small businesses under pressure from rising costs,...
  • Revenue Commissioners
    499. To ask the Minister for Finance if the Revenue Commissioners are currently processing an increased number of insolvency-related filings in the hospitality sector; and to provide the number...
  • Tax Exemptions
    501. To ask the Minister for Finance if he will provide an estimate, based on available Revenue Commissioners data, of the amount of tax revenue foregone annually due to the charitable tax...
  • Tax Data
    502. To ask the Minister for Finance the cost of increasing the rent tax credit with the credit equivalent to 8.3% of an individual’s annual rent with a minimum credit of €1,250 and...
  • Housing Schemes
    506. To ask the Minister for Finance if he could provide a timeline for the housing measures promised (details supplied); and if he will make a statement on the matter. [45031/25]
  • Tax Data
    507. To ask the Minister for Finance the estimated revenue that would be raised by increasing the IREF withholding tax to 25%, 30%, 33%, 35% and 40%, respectively. [45097/25]
  • Banking Sector
    512. To ask the Minister for Finance if he will consider introducing legislation (details supplied) that will ensure mortgage holders are making repayments that accurately reflect their loan to...
  • Tax Exemptions
    513. To ask the Minister for Finance if he intends to increase the income limit for a full tax exemption for tax payers aged over 65, given this has remained at €18,000 for several years,...
  • Rental Sector
    514. To ask the Minister for Finance the details of the Government mechanisms that are in place to measure the effectiveness of renter’s relief in reducing student hardships; and if he...
  • International Agreements
    515. To ask the Minister for Finance if his Department is working on setting up a double taxation agreement with Brazil; and if he will make a statement on the matter. [45250/25]
  • Data Protection
    516. To ask the Minister for Finance considering obligations under Article 8 of the General Data Protection Regulation (GDPR) and the Anti-Money Laundering Directive, the enforcement actions...
  • Mortgage Resolution Processes
    517. To ask the Minister for Finance to consider establishing a State-supported legacy debt resolution scheme to address unsustainable celtic tiger era mortgages that continue to impact...
  • Planning Issues
    518. To ask the Minister for Finance to clarify that the application of the residential zoned land tax (RZLT) ceases once construction commences on a site; if construction has commenced on a...
  • State Bodies
    519. To ask the Minister for Finance if he will provide a list of all investments held by the Ireland Strategic Investment Fund in companies directly or indirectly associated with operations in...
  • Departmental Reviews
    520. To ask the Minister for Finance the position regarding his Department-led review of the fund and investment industry in Ireland, including a specific assessment of the deemed disposal rule;...
  • Interest Rates
    521. To ask the Minister for Finance if he is satisfied with the failure of the main Irish banks to pass on successive ECB interest rate cuts to their mortgage customers at a time when these same...
  • State Savings Schemes
    522. To ask the Minister for Finance the position regarding any research carried out by his Department into the merits of developing an individual savings account scheme in Ireland, similar to...
  • Mortgage Interest Rates
    523. To ask the Minister for Finance if his attention has been drawn to cases whereby so called vulture funds are charging interest rates on mortgages, significantly above market rates; his views...
  • Tax Code
    524. To ask the Minister for Finance his views on VAT in relation to funeral and undertaker materials (details supplied); and if he will make a statement on the matter. [45787/25]
  • Tax Exemptions
    525. To ask the Minister for Finance if he will extend the tax exemption on income up to €400 for households with solar panels selling electricity back to the grid, which is due to expire...
  • Tax Reliefs
    526. To ask the Minister for Finance the first year and full year cost of increasing the rate of tax relief on food products for additional diet expenses for coeliacs and diabetics from 20% to...
  • Electric Vehicles
    528. To ask the Minister for Finance if his Department has examined any proposals for a weight-based tax for large electric SUVs; and if he will make a statement on the matter. [45884/25]
  • Tax Code
    531. To ask the Minister for Finance if he will consider introducing measures to reduce the cost in VAT and customs duties on tools belonging to skilled tradespeople who are returning from...
  • Tax Data
    532. To ask the Minister for Finance the annual revenue raised for the exchequer through 'motoring fines' as detailed in monthly fiscal monitors for each year since 2016 and to date in 2025; and...
  • Revenue Commissioners
    534. To ask the Minister for Finance to outline the minimum time period between revenue issuing a notice or assessment and revenue issuing a request for payment that gives revenue the power to...
  • Regulatory Bodies
    535. To ask the Minister for Finance of the 496 cases with the FSPO for over five years without resolution, the share of those related to banking; of the 231 cases that at no stage were placed on...
  • Central Bank of Ireland
    536. To ask the Minister for Finance if he will take action to prevent the renewal of the Central Bank’s facilitation of Israeli Bonds; and if he will make a statement on the matter. [46106/25]
  • Tax Yield
    537. To ask the Minister for Finance the revenue accrued on an annual basis from inheritance tax in each of the years from 2020 to 2024, in tabular form; and if he will make a statement on the...
  • Tax Reliefs
    539. To ask the Minister for Finance if he will assess the estimated full-year cost of reducing the tax relief available for private health insurance premiums from its current level to a new,...
  • Social Welfare Benefits
    541. To ask the Minister for Finance the status of any plans to recategorise carer's allowance such that it is no longer taxable or reckonable as income for the purposes of means assessment....
  • Tax Reliefs
    542. To ask the Minister for Finance if he will consider the case of a person (details supplied) where they have been refused mortgage interest relief despite receiving the relief in 2024; and if...
  • Departmental Expenditure
    543. To ask the Minister for Finance to provide an update on the total funding allocated to County Louth under this Department from 2023 to date, per year in tabular form. [46348/25]
  • Departmental Inquiries
    544. To ask the Minister for Finance further to Parliamentary Question No. 695 of 29 July 2025, the response to which was an interpretation of the law, to introduce changes in Budget 2026 to...
  • Irish Stock Exchange
    545. To ask the Minister for Finance the means by which he plans to support the Irish Stock Exchange in line with the Programme for Government commitments, including in the context of recent...
  • Tax Code
    547. To ask the Minister for Finance his plans to reform the PME refund to make it non-taxable; and if he will make a statement on the matter. [46424/25]
  • Departmental Properties
    548. To ask the Minister for Finance to provide the details and addresses of all properties in the ownership of the Department that are absolved from paying commercial rates to the relevant local...
  • Mental Health Services
    549. To ask the Minister for Finance the estimated annual VAT revenue collected from counselling and psychotherapy services. [46527/25]
  • Tax Reliefs
    552. To ask the Minister for Finance further to Parliamentary Question No. 724 of 29 July 2025, if the updated figures from the Revenue Commissioners for 2026 referred to in the reply are...
  • Tax Data
    553. To ask the Minister for Finance the estimated revenue that would raised by increasing the remote betting duty by 1%; if there are any restrictions on the ability of the State to apply...
  • Revenue Commissioners
    557. To ask the Minister for Finance if the scheduled 2026 carbon tax increase is contained within the Revenue Commissioners projections set out in the annual progress report; and if he will make...
  • Tax Data
    558. To ask the Minister for Finance the annual revenue generated by businesses from the sale of period products including pads, tampons and other menstrual hygiene products. [46571/25]
  • Tax Credits
    560. To ask the Minister for Finance the estimated savings from removing tax credits from incomes above €100,000 based off the latest data; and if he will make a statement on the matter....
  • Banking Sector
    561. To ask the Minister for Finance to provide an updated assessment of Irish household debt-service ratios after the August cut and current gilt-yield dynamics of a bank (details supplied); his...
  • Tax Exemptions
    563. To ask the Minister for Finance the estimated revenue raised in the first year by increasing non-resident landlord withholding tax to 40%; the estimated revenue raised in the first year by...
  • Seized Property
    565. To ask the Minister for Finance the full costs to the State involved in storing and maintaining the MV Matthew ship since it was seized; the details of the disposal process; and the reason...
  • Insurance Coverage
    566. To ask the Minister for Finance if he is aware of the lack of availability of insurance for mobility scooters; the steps his Department will take to address this issue for individuals with...
  • Tax Strategy Group
    567. To ask the Minister for Finance his response to the Tax Strategy Group’s General Excise Paper, which found that “notable increases in the volume of products being consumed...
  • Financial Services
    569. To ask the Minister for Finance if he has met or plans to meet with an organisation (details supplied) before the budget regarding their pre-budget submission. [46685/25]
  • State Savings Schemes
    570. To ask the Minister for Finance if his attention has been drawn to reports that the European Commission has cited Sweden’s ISK model as best practice for encouraging savers to invest...
  • Tax Reliefs
    571. To ask the Minister for Finance if his Department has considered the extension of taxsaver relief to more forms of sustainable transport and shared mobility as part of budget 2026. [46692/25]
  • Central Bank of Ireland
    573. To ask the Minister for Finance if he will confirm that Ireland is no longer the home country for Israeli bonds; and if he will make a statement on the matter. [46766/25]
  • Tax Code
    576. To ask the Minister for Finance if consideration will be given in Budget 2026 to reducing VAT on essential food items, in view of Eurostat figures showing Irish food inflation running at 5%...
  • Housing Schemes
    582. To ask the Minister for Finance if he will consider increasing the threshold for help-to buy applicants from €500,000 in Budget 2026 in view of the increase in housing and...
  • Trade Agreements
    583. To ask the Minister for Finance if he has assessed the potential budgetary exposure of Ireland under any proposed EU compensation or adjustment fund for farmers affected by the EU-Mercosur...
  • Tax Data
    585. To ask the Minister for Finance the estimated annual savings to an average household by extending the VAT reduction for electricity at 9 percent in 2026; the estimated savings for an average...
  • Tax Exemptions
    587. To ask the Minister for Finance if he will review or increase the income tax exemption for pensioners in Budget 2026; and if he will make a statement on the matter. [46995/25]
  • Economic Policy
    588. To ask the Minister for Finance his views on whether the level of retail investment in the Irish economy should be increased; his views on the way in which Ireland can increase this; and if...
  • Irish Stock Exchange
    589. To ask the Minister for Finance to report on his engagement with the Irish Stock Exchange on the way in which Budget 2026 can provide incentives to companies to list on the exchange; and if...
  • Tax Exemptions
    590. To ask the Minister for Finance the estimated annual cost of increasing the small gift tax exemption from €3,000 to €5,000 per year; and if he will make a statement on the...
  • Rental Sector
    591. To ask the Minister for Finance if he will give due consideration to raising the rent-a-room tax-free threshold, which has not increased since 2017, to encourage more homeowners to take up...
  • Tax Exemptions
    593. To ask the Minister for Finance if consideration will be given to amending the criteria for local property tax exemptions or reductions in cases where a person with a severe intellectual...
  • Aviation Industry
    594. To ask the Minister for Finance if he will provide an updated assessment of the economic contribution of the aircraft leasing sector to Ireland; and if he will make a statement on the...
  • Animal Breeding
    595. To ask the Minister for Finance if he will introduce specific NACE codes for dog breeding to improve tax oversight and industry statistics; and if he will make a statement on the matter....
  • Tax Clearance Certificates
    596. To ask the Minister for Finance if there is a plan to require tax clearance certificates for DBE operators and registered sellers exceeding certain thresholds; and if he will make a...
  • State Savings Schemes
    598. To ask the Minister for Finance to outline his position on proposals to establish a incentivised savings and investment account scheme for Ireland, similar to the UK ISA; and if he has met,...
  • Tax Reliefs
    600. To ask the Minister for Finance if consideration would be given to introducing tax relief for club memberships (sporting clubs) to encourage more people to get involved in community...
  • Tax Exemptions
    604. To ask the Minister for Finance to provide an update on the announcement in Budget 2025 regarding plans to introduce a stamp duty exemption on the trading of shares in small companies on the...
  • Central Bank of Ireland
    605. To ask the Minister for Finance what economic and reputational impact is expected from Israel’s transfer of EU bond prospectus approval to Luxembourg; whether there are plans to amend...

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