Written answers
Wednesday, 17 September 2025
- Primary Medical Certificates
268. To ask the Minister for Finance the status of an appeal on refusal of a primary medical certificate for a child (details supplied); and if he will make a statement on the matter. [48747/25] - Insurance Industry
269. To ask the Minister for Finance to provide an assessment of the State's ability to attract more companies offering public liability insurance into the market to ensure savings for policy... - State Bodies
270. To ask the Minister for Finance to provide financial details and a timeline on the purchase and sale of Israeli war bonds by the Ireland Strategic Investment Fund; and if he will make a... - Central Bank of Ireland
271. To ask the Minister for Finance to provide details of any interactions his Department or other Departments have had, and any legal advice that they have sought, to end the facilitation of... - Insurance Industry
273. To ask the Minister for Finance to provide an assessment of the impact of the duty of care and Personal Injuries Assessment Board legislation on insurance premiums for customers; and if he... - Tax Credits
274. To ask the Minister for Finance if he will provide the latest figures for the number of people who have availed of the rent tax credit in this tax year, broken down by county; and if he will... - Tax Code
275. 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 cross-Border... - Credit Unions
276. To ask the Minister for Finance if there are plans to change the operating rules for credit unions, such as increasing the lending limits for credit unions; and if he will make a statement... - Departmental Policies
277. To ask the Minister for Finance if he will consider introducing financial supports for people living with coeliac disease, in recognition of the additional cost burden associated with... - Credit Unions
278. To ask the Minister for Finance if he will address matters raised in correspondence (details supplied) regarding lending by credit unions to support the development of student residences;... - Public Procurement Contracts
279. To ask the Minister for Finance to provide the web links to his Department’s Q1 2025 and Q2 2025 published reports of procurement-related payments or purchase orders over... - Customs and Excise
281. To ask the Minister for Finance the number of private aircraft searched by customs for drugs from 2020 to 2024 and to date in 2025; and if he will make a statement on the matter. [47792/25] - Climate Change Policy
288. To ask the Minister for Finance his views on the merits on financially incentivising the use of HVO fuel instead of diesel to support achieving Ireland’s climate emission targets; and... - Tax Yield
289. To ask the Minister for Finance the estimated annual yield to the Exchequer from VAT on clothing and fashion retail sales in the latest year available; and if he will make a statement on the... - Tax Credits
291. To ask the Minister for Finance whether he will consider sector-specific reliefs or supports such as enhanced capital allowances or start-up tax credits for the fashion and design industry... - Departmental Policies
292. To ask the Minister for Finance if he will cost the annual Exchequer impact of increasing the guide-assistance dog allowance from €825 to €1,250; and if he will examine... - Tax Credits
295. To ask the Minister for Finance if he will examine a non-refundable tax credit for veterinary expenses for large family pets (cats and dogs), conditional on proof of microchipping, licensing... - Tax Code
297. To ask the Minister for Finance if he will review the VAT treatment of veterinary services and companion-animal medicines, including the scope under the EU VAT directive to apply a reduced... - Departmental Policies
298. To ask the Minister for Finance if he will request the tax strategy group to prepare a paper for Budget 2026 on options to improve affordability for assistance-dog owners and for households... - State Bodies
299. To ask the Minister for Finance if any monies invested on behalf of the State through ISIF/ the Irish Whiskey Growth Fund have been lost for any reason, including liquidation, examinership,... - Tax Code
300. To ask the Minister for Finance if his Department has considered the introduction of a site value tax or equivalent measures to discourage speculative landholding that withholds serviced... - Tax Reliefs
301. To ask the Minister for Finance views on a matter regarding tax relief (details supplied); and if he will make a statement on the matter. [48010/25] - Tax Code
302. To ask the Minister for Finance if he will consider extending the dividend withholding tax exemption to investment limited partnerships (ILPs) in order that ILPs are treated on a par with... - Departmental Policies
305. To ask the Minister for Finance if he will expedite targeted modernisations to the Section 110 regime, including rectifying unintended impacts of recent credit rule changes, modifying the... - Departmental Data
306. To ask the Minister for Finance if his Department or the Central Bank of Ireland holds data on the average and median credit card limits of new mortgage applicants in each of the past five... - Tax Exemptions
311. To ask the Minister for Finance the estimated full-year cost of increasing the small gift tax exemption from €3,000 to €4,500 per year. [48208/25] - Revenue Commissioners
312. To ask the Minister for Finance the capital budget allocation for the Revenue Commissioners in 2023, 2024 and 2025, in tabular form. [48209/25] - Fiscal Policy
313. To ask the Minister for Finance his views on the Irish Fiscal Advisory Council’s warning that the €9.4 billion Budget package risks overheating the economy; and the means by... - Departmental Expenditure
316. To ask the Minister for Finance to provide a full breakdown, by Department, of current expenditure overruns to date in 2025, including both voted and non-voted expenditure; and how these... - Primary Medical Certificates
317. To ask the Minister for Finance if he will review the criteria set out in s 36(b)(ii) of the Finance Act 2020; if she will ensure that those with severe neurodevelopmental disabilities are... - Tax Code
318. To ask the Minister for Finance the estimated cost of abolishing local property tax, assuming a 0% adjustment, at each local authority; and if he will make a statement on the matter. [48444/25] - Tax Yield
319. To ask the Minister for Finance if the revenue projections contained in the annual progress report for 2026 incorporate a carbon tax rate of €71; and if he will make a statement on... - Tax Reliefs
320. To ask the Minister for Finance the number of claims under section 273 balancing allowances in respect of capital expenditure, and the total expenditure the claim relates to; the cost to the... - EU Data
323. To ask the Minister for Finance his views on the potential impact of an ongoing investigation by the EU (details supplied); if he has been in contact with the Department of Enterprise, Trade... - Tax Reliefs
325. To ask the Minister for Finance if he will consider introducing tax relief for club memberships of sporting clubs for the parents of children who join clubs to support more children getting... - Primary Medical Certificates
326. To ask the Minister for Finance when revised criteria to qualify for a primary medical certificate (PMC) will be published; his views on the case of a person (details supplied) who has been... - Electric Vehicles
327. To ask the Minister for Finance if, in the context of Budget 2026, he will review the current operation of benefit-in-kind as it applies to electric vehicles, in particular the "original... - Tax Data
328. To ask the Minister for Finance further to Parliamentary Question No. 559 of 8 September 2025, the reason for the rapid decline in persons self-declaring for the high-income... - Statutory Instruments
329. To ask the Minister for Finance to provide a list of all Statutory Instruments signed by him in 2024 and to date in 2025 [48676/25] - Tax Exemptions
330. To ask the Minister for Finance further to Parliamentary Question No. 525 of 8 September 2025, the projected cost in 2026 of extending the tax exemption under Section 216D of the Taxes... - Departmental Policies
331. To ask the Minister for Finance to detail his Department's reservations in relation to AE supervision cited in 2024, the changes that were sought, which were accepted; and the current... - Tax Data
332. To ask the Minister for Finance the share of VAT, PSO levy, and other taxes in Irish household electricity bills; and if he will review taxation policy to ease costs for households. [48837/25] - Energy Prices
333. To ask the Minister for Finance if the high electricity prices in Ireland are having a measurable effect on disposable incomes, consumer spending, and inflation compared with the rest of the... - Compulsory Purchase Orders
334. To ask the Minister for Finance to change the legislation and exempt compulsory purchase order compensation from capital gains tax, recognising that this is not a voluntary disposal of land;... - Tax Code
335. To ask the Minister for Finance the exact date when the e-liquid products tax will commence; and if he will make a statement on the matter. [48865/25] - Tax Reliefs
336. To ask the Minister for Finance the tax reliefs or other supports that exist for where an individual gifts land to a sporting, artistic, cultural or community organisation for the... - Departmental Reports
337. To ask the Minister for Finance the actions he is taking on foot of the publication of his Department's report, Future Forty. [49029/25] - Tax Yield
338. To ask the Minister for Finance the total revenue generated by the residential property tax in 2024; and the projected totals for 2025 and 2026. [49030/25] - State Bodies
339. To ask the Minister for Finance if any moneys invested on behalf of the State through ISIF/ the Irish Whiskey Growth Fund has been lost; the reasons for the loss including liquidation,... - Departmental Reports
340. To ask the Minister for Finance if he will publish corporation tax revenue sensitivity scenarios. [49938/25]
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