Written answers

Tuesday, 21 October 2025

  • Central Bank of Ireland
    285. To ask the Minister for Finance if he plans to engage with the Central Bank on the subject of bridging finance for older people seeking to right size; the engagements he has had with the...
  • Departmental Data
    286. To ask the Minister for Finance to outline the regulations, standards or oversight mechanisms in place regarding the allocation and printing of registration plates; and if he will make a...
  • Financial Services
    288. To ask the Minister for Finance the number of consumer complaints previously submitted to the Financial Services and Pensions Ombudsman which at the end of 2020, 2021, 2022, 2023 and 2024...
  • Budget 2026
    289. To ask the Minister for Finance if he will provide an update on the Government’s position regarding the deemed disposal rule for Irish-domiciled investment funds; if he plans to...
  • Departmental Contracts
    290. To ask the Minister for Finance the amount that has been spent by his Department to conduct tendering processes for public infrastructure projects in 2020, 2021, 2022, 2023 and 2024; and if...
  • Trade Relations
    291. To ask the Minister for Finance the steps being taken to ensure the Ireland Strategic Investment Fund is not investing in corporations profiting from trade with Israel; and if he will make a...
  • Budget 2026
    292. To ask the Minister for Finance why the 9% reduction in VAT in Budget 2026 did not include funfairs and circuses; and if he will make a statement on the matter. [56746/25]
  • Tax Data
    293. To ask the Minister for Finance to clarify an issue regarding the 9% VAT rate for the hospitality sector (details supplied); and if he will make a statement on the matter. [56748/25]
  • Emigrant Support Services
    294. To ask the Minister for Finance for an update on the work being done by his Department, and agencies under its remit, to facilitate, in line with the commitment under the Programme for...
  • Departmental Inquiries
    295. To ask the Minister for Finance if he will consider including beauticians along with hairdressers in the 9% VAT reduction in the 2026 Finance Bill; and if he will make a statement on the...
  • Departmental Data
    296. To ask the Minister for Finance using data from local property taxes, to provide the number of landlords with over 100 residential properties and the total number of properties; the number...
  • Tax Data
    297. To ask the Minister for Finance the exclusions from the hospitality VAT reduction; the saving associated with each exclusion; and if he will make a statement on the matter. [56809/25]
  • Budget 2026
    298. To ask the Minister for Finance the rationale for applying the VAT reduction on new apartments from Budget 2026 given the fact it will only mean savings and higher profitability for...
  • Tax Data
    299. To ask the Minister for Finance to provide a list of all jurisdictions outside the EU/EEA that Ireland does not have a double taxation treaty in place, that will apply a non-refundable...
  • Departmental Inquiries
    301. To ask the Minister for Finance if he has spoken formally with a person (details supplied) to date in 2025. [56878/25]
  • Budget 2026
    302. To ask the Minister for Finance for the abridged estimates volume for Budget 2026 for Vote 7, 9 and 10, including the provisional sub head and programme level allocations. [56927/25]
  • Vacant Properties
    304. To ask the Minister for Finance the details of the vacant buildings owned by his Department or by agencies under the remit of his Department in Dublin 2, 4, 6, and 6W, including, the address...
  • Insurance Industry
    305. To ask the Minister for Finance which political parties put in a submission for suggestions on insurance reform; and if he will make a statement on the matter. [57140/25]
  • Tax Data
    306. To ask the Minister for Finance the exemptions to carbon tax in place for products that are designed specifically to reduce carbon emissions, including consumer products; and how exemptions...
  • Departmental Data
    307. To ask the Minister for Finance further to Parliamentary Question No. 351 of 14 October 2025, if the standard fund threshold will increase from €2 million to €2.2 million in...
  • Central Bank of Ireland
    308. To ask the Minister for Finance further to Parliamentary Question No. 348 of 14 October 2025, if any loan sharks rather than fraud cases have been reported to the Central Bank of Ireland...
  • Tax Data
    309. To ask the Minister for Finance further to Parliamentary Question No. 350 of 14 October 2025, the cost of the VAT change for new apartment construction for apartments completed and sold in...
  • Departmental Data
    310. To ask the Minister for Finance the estimated cost to the Exchequer of capital allowances on the purchase of residential property broken down by investment company, trade company and...
  • Rental Sector
    311. To ask the Minister for Finance the estimated cost to the Exchequer of capital allowances on the cost of furniture and fittings in rental residential property; and if he will make a...
  • Tax Data
    313. To ask the Minister for Finance all qualifying cost for the higher rate deduction regarding the enhanced corporation tax deduction for apartment construction costs announced in budget 2026,...
  • Consumer Protection
    314. To ask the Minister for Finance if he is aware of the growing number of elderly people whose life assurance policies are becoming unaffordable due to annual premium increases; if he will...
  • Legislative Process
    315. To ask the Minister for Finance further to Parliamentary Question No. 352 of 14 October 2025, to provide further detail on how the legislation was functioning in relation to balancing...
  • Local Authorities
    318. To ask the Minister for Finance the specific actions local authorities must undertake for the living city initiative to commence in newly designated areas. [57278/25]
  • Departmental Reports
    319. To ask the Minister for Finance the details of all reports, including consultancy reports commissioned by his Department from 1 January 2024 to date in 2025, that could be categorised as not...
  • Departmental Correspondence
    322. To ask the Minister for Finance if he will review correspondence (details supplied); if the individual qualifies under the scheme in such circumstances; and if he will make a statement on...
  • Tax Credits
    323. To ask the Minister for Finance his plans to allow for companies to claim the increased 35% research and development tax credit from 1 January 2026; and if he will make a statement on the...
  • Tax Data
    326. To ask the Minister for Finance the amount of VAT collected on the supply and artificial insemination of greyhounds, transactions which benefit from the reduced rate of tax. [57354/25]

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