Written answers

Tuesday, 14 October 2025

  • Financial Services
    330. To ask the Minister for Finance if she is aware that the appeals process for the primary medical certificate under the disabled drivers and disabled passengers (tax concessions) scheme is...
  • Tax Credits
    338. To ask the Minister for Finance to provide details on the increase in tax revenue generated from landlords over the past three years, considering the significant rise in home rental costs...
  • Housing Policy
    340. To ask the Minister for Finance to ensure that the help-to-buy ceiling reflects regional realities, and second-hand homes are included in line with the Programme for Government commitment...
  • Departmental Data
    341. To ask the Minister for Finance the recourse available to an individual where they are affected by the collapse in a prepaid card company (details supplied); and the way in which they can...
  • Revenue Commissioners
    344. To ask the Minister for Finance the reason the Revenue Commissioners removed the option at retirement for defined benefit members to transfer to an approved retirement fund in mid-August...
  • Departmental Reviews
    345. 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;...
  • Charitable and Voluntary Organisations
    346. To ask the Minister for Finance the Government's position on VAT for donations of unsold products from businesses to recognised charities; if his Department has plans to review this position...
  • Departmental Data
    347. To ask the Minister for Finance the total number of loan sharks that have been reported through his Departments dedicated lines and other avenues each year for which data is available; and...
  • Revenue Commissioners
    349. To ask the Minister for Finance in the case of crypto currency holdings, the way in which Revenue determines where the asset is located for taxation purposes; and if he will make a statement...
  • Tax Data
    350. To ask the Minister for Finance the first-year cost in 2025 of the VAT change for new apartment construction; and if he will make a statement on the matter. [55015/25]
  • Tax Reliefs
    351. To ask the Minister for Finance his plans to change the standard fund threshold in 2026; and if he will make a statement on the matter. [55016/25]
  • Budget 2026
    352. To ask the Minister for Finance the estimated cost of the changes to the capital allowances for intangible assets outlined in Budget 2026; the details of the impact of the measure; and if he...
  • Departmental Contracts
    353. To ask the Minister for Finance if there are any technical, legal, operational, or policy constraints preventing his Department, when publishing quarterly reports of payments or purchase...
  • Departmental Circulars
    354. To ask the Minister for Finance if all contracting authorities under the aegis of his Department are in full compliance with Circular 05/2023, in particular the mandatory requirement to...
  • Tax Code
    355. To ask the Minister for Finance if consideration would be given to reviewing and removing the deemed disposal rule for investors as this can be punitive on investors and investment; whether...
  • Tax Data
    356. To ask the Minister for Finance the number of properties in County Clare which fall under Band 1, Band 2 and Band 3 of the local property tax; the way in which these properties are valued...
  • Tobacco Control Measures
    358. To ask the Minister for Finance if he is concerned that the recent increase in tax for vaping products coming into effect as of 1 November 2025 could have a knock-on increase in the number...
  • Budget 2026
    360. To ask the Minister for Finance if beauty service providers will be included in the reduced 9% Vat rate announced in Budget 2026, as hairdressers are. [55127/25]
  • Departmental Reports
    361. To ask the Minister for Finance to provide a list of all studies, research and reports commissioned by his Department that were outsourced, in each of the past five years, in tabular form;...
  • Tax Data
    362. To ask the Minister for Finance the measures his Department is putting in place to monitor the reduction in VAT on certain services from 13.5% to 9.5%; and whether it will be passed on to...
  • Housing Schemes
    365. To ask the Minister for Finance the number of people who purchased a house under the help-to-buy scheme for 2023, 2024 and 2025 in Kerry; and if he will make a statement on the matter. [55295/25]
  • Pensions Reform
    366. To ask the Minister for Finance the proposals that have been implemented and not implemented, respectively from a report (details supplied); and when the proposals not yet implemented will...
  • Departmental Expenditure
    367. To ask the Minister for Finance if his Department and each body under its aegis discloses expenditure on external consultancy and adviser fees, by category (details supplied) in their annual...
  • Tax Data
    368. To ask the Minister for Finance his views on the fact that while the DIRT exemption limit of €18,000 for over 65s has not changed for a number of years, increases in the State pension...
  • Tax Reliefs
    369. To ask the Minister for Finance the rationale for excluding Clonmel from the recent expansion of the Living City Initiative; the criteria used to select Athlone, Drogheda, Dundalk,...
  • Tax Data
    370. To ask the Minister for Finance for an update on the expansion of his Department’s green building methodology from a tax perspective to include all six EU Taxonomy for Sustainable...
  • Budget 2026
    371. To ask the Minister for Finance the reasons for the decision to implement a derelict property tax as opposed to a vacant property tax in Budget 2026; and if he will make a statement on the...

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