Parliamentary questions

National Treasury Management Agency

Catherine Connolly

64. Deputy Catherine Connolly asked the Minister for Finance to provide details of his engagement with the NTMA with regard to ensuring that the NTMA divest from all ISIF global portfolio investments in companies on the UN Human Rights Council database of business enterprises; the expected timeline for this divestment; and if he will make a statement on the matter. [22730/24]

Primary Medical Certificates

Catherine Connolly

97. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 40 of 10 April 2024, the status of his Department's work to develop a new scheme to replace the disabled drivers and disabled passengers scheme with a modern, fit-for-purpose vehicle adaptation scheme as recommended by the National Disability Inclusion Strategy Transport Working Group; the details of the note submitted by his Department to the senior officials group in January 2024 outlining a proposal for a replacement scheme; and if he will make a statement on the matter. [22679/24]

Tax Reliefs

Catherine Connolly

118. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 42 of 10 April 2024, his plans for the phasing out of the help-to-buy scheme; and if he will make a statement on the matter. [22680/24]

Tax Exemptions

Catherine Connolly

210. Deputy Catherine Connolly asked the Minister for Finance his plans to remove sun cream factor 50 from VAT, in order to encourage people to use it in the context of the growth in skin cancer in the country and the important preventative role sun cream can play; and if he will make a statement on the matter. [22445/24]

EU Directives

Catherine Connolly

218. Deputy Catherine Connolly asked the Minister for Finance the details of his engagement at EU level with regard to revising the EU energy tax directive to require the aviation industry to pay excise duty and carbon tax on jet fuel; and if he will make a statement on the matter. [22674/24]

Tax Exemptions

Catherine Connolly

238. Deputy Catherine Connolly asked the Minister for Finance his plans to grant VAT exemption to counsellors and psychotherapists; and if he will make a statement on the matter. [16704/24]

Departmental Reviews

Catherine Connolly

40. Deputy Catherine Connolly asked the Minister for Finance for a status update on his Department's work to develop a new scheme to replace the disabled drivers and disabled passengers scheme with a modern, fit-for-purpose vehicle adaptation scheme as recommended by the National Disability Inclusion Strategy Transport Working Group; the number of meetings held by the senior officials group to date, and the dates of same; and if he will make a statement on the matter. [14380/24]

Housing Schemes

Catherine Connolly

42. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 110 of 1 February 2024, his plans for the phasing out of the help-to-buy scheme; and if he will make a statement on the matter. [14379/24]

Tax Reliefs

Catherine Connolly

297. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 142 of 1 February 2024, the status of the Disabled Drivers Medical Board of Appeal; the number of appeal hearings that have taken place since the Board recommenced its work; the number of outstanding appeals; and if he will make a statement on the matter. [14355/24]

Housing Schemes

Catherine Connolly

110. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 82 of 23 November 2023, his plans for the phasing out of the help-to-buy scheme; his plans in the interim to increase the minimum mortgage LTV to 80%, as recommended in a report (details supplied), and the timeline for same; and if he will make a statement on the matter. [4282/24]

Primary Medical Certificates

Catherine Connolly

142. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 91 of 23 November 2023, for an update on the Disabled Drivers Medical Board of Appeal; to clarify if appeal hearings have recommenced to-date, and if not, the timeline for same; the number of people currently on the appeal hearing list; the expected timeline for the clearing of the backlog of appeals; and if he will make a statement on the matter. [4382/24]

Housing Schemes

Catherine Connolly

82. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 100 of 5 October 2023, his plans for the phasing out of the help-to-buy scheme; the details of the analysis underpinning the decision to extend the scheme to the end of 2025; and if he will make a statement on the matter. [51364/23]

Primary Medical Certificates

Catherine Connolly

91. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 91 of 5 October 2023, if he will provide an update on the Disabled Drivers Medical Board of Appeal; when he expects the appeals process to re-commence; the expected timeline for the clearing of the backlog; what analysis his Department carried out into the reasons for the difficulty in recruiting the new board, as evidenced by the fact that it took four expression-of-interest campaigns in 18 months to fill the positions; and if he will make a statement on the matter. [51363/23]

Tax Reliefs

Catherine Connolly

91. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 137 of 22 June 2023, the status of the disabled drivers medical board of appeal; the details of any engagement between his Department and the National Rehabilitation Hospital with regard to resolving issues which led to the withdrawal of its services in February 2023; and if he will make a statement on the matter. [42980/23]

Housing Schemes

Catherine Connolly

100. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 55 of 9 May 2023, his plans for the phasing out of the help-to-buy scheme; the details of any planned changes to the criteria of the scheme in the interim; and if he will make a statement on the matter. [42981/23]

Tax Credits

Catherine Connolly

96. Deputy Catherine Connolly asked the Minister for Finance his plans to include compliance with the Copyright and Related Rights Act 2000, as well as the EU copyright directive, as a specified requirement in order to avail of the section 481 tax credit, in line with recommendation 8 of the May 2023 Report on Section 481 - Film Tax Credit by the Committee on Budgetary Oversight; and if he will make a statement on the matter. [42941/23]

Tax Credits

Catherine Connolly

97. Deputy Catherine Connolly asked the Minister for Finance the details of any engagement between his Department and the Department of Tourism, Culture, Arts, Gaeltacht and Sport and Media with regard to the establishment of a stakeholder forum, in line with recommendation 14 of the May 2023 Report on Section 481 - Film Tax Credit by the Committee on Budgetary Oversight; and if he will make a statement on the matter. [42942/23]

Regulatory and Poverty Impact Assessments

Catherine Connolly

193. Deputy Catherine Connolly asked the Minister for Finance the number of Bills prepared by his Department in the 33rd Dáil to date; the number and title of those Bills that included a Regulatory Impact Assessment; the title of the RIAs published by his Department; and if he will make a statement on the matter. [41589/23]

Budget 2024

Catherine Connolly

164. Deputy Catherine Connolly asked the Minister for Finance if he has received and considered the INTO’s pre-budget submission; if he will ensure that its four main demands are included in the upcoming budget; and if he will make a statement on the matter. [40246/23]

Tax Reliefs

Catherine Connolly

137. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 70 of 9 May 2023, the status of the Disabled Drivers Medical Board of Appeal; when he expects a new board to be in place; the details of the body that will provide the facilities and secretarial service to the board; and if he will make a statement on the matter. [30011/23]

Tax Code

Catherine Connolly

210. Deputy Catherine Connolly asked the Minister for Finance the adjustment made for indexation of income tax bands and income tax rates when calculating the budgetary stance for Budget 2024. [23763/23]

Tax Data

Catherine Connolly

211. Deputy Catherine Connolly asked the Minister for Finance the estimated additional savings that could be made by not indexing income tax bands and income tax rates. [23764/23]

Housing Schemes

Catherine Connolly

55. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 128 of 7 March 2023, his plans for the phasing out of the help-to-buy scheme; and if he will make a statement on the matter. [21523/23]

Primary Medical Certificates

Catherine Connolly

70. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 76 of 7 March 2023, the status of the Disabled Drivers Medical Board of Appeal; when he expects the new board to be in place; the details of the body that will provide the facilities and secretarial service to the board; and if he will make a statement on the matter. [21524/23]

Departmental Bodies

Catherine Connolly

76. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 240 of 24 January 2023, the status of the Disabled Drivers Medical Board of Appeal; the details of the body that will provide the facilities and secretarial service, in light of the recent decision by the National Rehabilitation Hospital to cease its involvement with the scheme; the timeline for when the appeals process will recommence; and if he will make a statement on the matter. [11107/23]

Tax Reliefs

Catherine Connolly

128. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 121 of 24 January 2023, his plans for the phasing out of the help-to-buy scheme; the timeline for same; the details of any analysis carried out by his Department into the impact of the scheme on the price of new houses in 2022; and if he will make a statement on the matter. [11106/23]

Tax Reliefs

Catherine Connolly

121. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 126 of 10 November 2022, his plans for the phasing out of the help-to-buy-scheme; the timeline for same; and if he will make a statement on the matter. [3091/23]

Disability Services

Catherine Connolly

150. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 155 of 10 November 2022, the timeline for the publication of the review of the disabled drivers and disabled passengers scheme; and if he will make a statement on the matter. [3092/23]

Disability Services

Catherine Connolly

240. Deputy Catherine Connolly asked the Minister for Finance the status of the Disabled Drivers Medical Board of Appeal; and if he will make a statement on the matter. [3132/23]

Tax Reliefs

Catherine Connolly

241. Deputy Catherine Connolly asked the Minister for Finance the status of the implementation of the recommendations of a report (details supplied); and if he will make a statement on the matter. [3133/23]

Customs and Excise

Catherine Connolly

303. Deputy Catherine Connolly asked the Minister for Finance if he will provide details of the processes and mechanisms used by Ireland’s customs and excise authorities to identify goods from illegal Israeli settlements in occupied Palestinian territory, and in particular to distinguish between such goods and services and those from Israel. [2025/23]

Tax Code

Catherine Connolly

333. Deputy Catherine Connolly asked the Minister for Finance his plans to retain the 9% tourism VAT rate beyond February 2023; the analysis that his Department has carried out in this regard; and if he will make a statement on the matter. [1221/23]

State Claims Agency

Catherine Connolly

184. Deputy Catherine Connolly asked the Minister for Finance if his attention has been drawn to the fact that the State Claims Agency does not maintain data on confidentiality/non-disclosure agreements as a result of legal settlement in respect of actions; the reason therefor; if it is intended that such information will be captured; and if he will make a statement on the matter. [60753/22]

Tax Reliefs

Catherine Connolly

126. Deputy Catherine Connolly asked the Minister for Finance his plans to phase out the help-to-buy scheme; the timeline for same; and if he will make a statement on the matter. [55839/22]

Primary Medical Certificates

Catherine Connolly

155. Deputy Catherine Connolly asked the Minister for Finance if he will provide an update on the review of the disabled drivers and disabled passengers scheme; the expected timeline for the completion of the review; and if he will make a statement on the matter. [55840/22]

Departmental Bodies

Catherine Connolly

38. Deputy Catherine Connolly asked the Minister for Finance if he will provide an update on the recruitment of members of the disabled drivers medical board of appeal; when he expects the new board to be up and running; and if he will make a statement on the matter. [55831/22]

Banking Sector

Catherine Connolly

110. Deputy Catherine Connolly asked the Minister for Finance the options that are available to persons who require Government-issued photographic identification for the purposes of opening a bank account and who do not have a driving licence or passport; and if he will make a statement on the matter. [46621/22]

Tax Code

Catherine Connolly

110. Deputy Catherine Connolly asked the Minister for Finance his plans to reduce the VAT rate for newspapers and digital publications to zero, following a report (details supplied); the analysis that his Department has carried out on this matter; the details of any engagement that he has had with industry representatives on this matter; and if he will make a statement on the matter. [46374/22]

Tax Yield

Catherine Connolly

112. Deputy Catherine Connolly asked the Minister for Finance if his attention has been drawn to a report (details supplied) which highlighted Ireland’s over-reliance on corporation tax receipts from the ten highest-paying companies; his plans for a review of Ireland’s reliance on foreign direct investment; and if he will make a statement on the matter. [46373/22]

Tax Data

Catherine Connolly

205. Deputy Catherine Connolly asked the Minister for Finance if he will provide a comprehensive list of all of Ireland’s double taxation agreements; if he will provide a breakdown of the percentage rate of withholding tax on dividend payments to Ireland, interest, royalties and technical fees for each country with which Ireland has a double taxation agreements in tabular form; and if he will make a statement on the matter. [45415/22]

Tax Code

Catherine Connolly

175. Deputy Catherine Connolly asked the Minister for Finance his plans to extend the reduced tourism VAT rate of 9% beyond February 2023; the analysis that his Department has carried out in this regard; and if he will make a statement on the matter. [45099/22]

Cost of Living Issues

Catherine Connolly

379. Deputy Catherine Connolly asked the Minister for Finance his plans to assist those earning between €20,000 and €30,000 to deal with the cost-of-living crisis; and if he will make a statement on the matter. [43015/22]

Tax Reliefs

Catherine Connolly

418. Deputy Catherine Connolly asked the Minister for Finance the actions that have been taken by his Department pursuant to the 2019 judgment by the Court of Justice of the European Union in joined cases (details supplied); the amount of aid money which has been recovered to date as a result of this judgment; and if he will make a statement on the matter. [44200/22]

Primary Medical Certificates

Catherine Connolly

309. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 47 of 16 June 2022, the status of the recruitment of persons to the disabled drivers medical board of appeal; when the new board will be appointed and be operational; and if he will make a statement on the matter. [37119/22]

Tax Code

Catherine Connolly

312. Deputy Catherine Connolly asked the Minister for Finance the engagement that he has had with regard to applying a reduced VAT rate for the supply of services by writers, composers and performing artists or of the royalties due to them in budget 2023; and if he will make a statement on the matter. [37189/22]

Tax Code

Catherine Connolly

313. Deputy Catherine Connolly asked the Minister for Finance the analysis that his Department has carried out on applying a reduced VAT rate for the supply of services by writers, composers and performing artists, or of the royalties due to them, in budget 2023; and if he will make a statement on the matter. [37190/22]

Departmental Reviews

Catherine Connolly

8. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 37 of 28 April 2022, the status of the review of the help-to-buy scheme; the person or body carrying out the review; and if he will make a statement on the matter. [30711/22]

Primary Medical Certificates

Catherine Connolly

47. Deputy Catherine Connolly asked the Minister for Finance when the new disabled drivers medical board of appeal will be in place; and if he will make a statement on the matter. [30712/22]

Vacant Properties

Catherine Connolly

412. Deputy Catherine Connolly asked the Minister for Finance the status of his Department’s work to collect data on property vacancy with a view to introducing a vacant property tax; when the profile by the Revenue Commissioners of the occupancy data from the local property tax returns will be published; and if he will make a statement on the matter. [30749/22]

Tax Code

Catherine Connolly

83. Deputy Catherine Connolly asked the Minister for Finance the adjustment made for indexation of income tax bands and income tax rates when calculating the budgetary stance for Budget 2023; and if he will make a statement on the matter. [28285/22]

Tax Code

Catherine Connolly

84. Deputy Catherine Connolly asked the Minister for Finance the estimated amount of additional savings that could be made by not indexing income tax bands and income tax rates; and if he will make a statement on the matter. [28286/22]

Tax Code

Catherine Connolly

133. Deputy Catherine Connolly asked the Minister for Finance if he will clarify the VAT rates payable in Ireland on books imported to Ireland from outside the EU; and if he will make a statement on the matter. [22508/22]

Tax Code

Catherine Connolly

134. Deputy Catherine Connolly asked the Minister for Finance if he will clarify the customs duty rates payable in Ireland on books imported to Ireland from outside the EU; and if he will make a statement on the matter. [22509/22]

Housing Schemes

Catherine Connolly

37. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 11 of 22 February 2022, the status of the promised review of the help-to-buy scheme; the terms of reference of the review; the person or body carrying out the review; and if he will make a statement on the matter. [20077/22]

Vacant Properties

Catherine Connolly

55. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 23 of 22 February 2022, the status of the research and collection of data on property vacancies by his Department with a view to introducing a vacant property tax; if the data collection has been concluded to date; when he expects to bring proposals for the vacant property tax before Government; and if he will make a statement on the matter. [20078/22]

Housing Schemes

Catherine Connolly

11. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 92 of 16 December 2021, the status of the promised review of the help to buy scheme; the terms of reference for the review; the person or body carrying out the review; the timeline for the review; and if he will make a statement on the matter. [9688/22]

Small and Medium Enterprises

Catherine Connolly

18. Deputy Catherine Connolly asked the Minister for Finance the status of the study by his Department into SME survival, recovery and investment following Covid-19; when this study will be completed; and if he will make a statement on the matter. [9680/22]

Tax Code

Catherine Connolly

23. Deputy Catherine Connolly asked the Minister for Finance the status of the research and collection of data on property vacancies by his Department with a view to introducing a vacant property tax; if the data collection has been concluded; when this data will be published; when he expects to bring proposals for the vacant property tax before Government; the estimated timeline for the expected introduction of the tax; and if he will make a statement on the matter. [9681/22]

Tax Reliefs

Catherine Connolly

247. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 145 of 16 December 2021, his plans for the phasing out of the special assignee relief programme, which has a sunset date of 31 December 2022; the total cost to the Exchequer of the programme in 2020 and 2021; and if he will make a statement on the matter. [9725/22]

Tax Reliefs

Catherine Connolly

248. Deputy Catherine Connolly asked the Minister for Finance the status of the review of the primary medical certificate system; the engagement he or his Department has had with the Department of Children, Disability, Equality, Integration and Youth in this regard; the timeline for the review; the terms of reference of the review; and if he will make a statement on the matter. [9727/22]

Credit Unions

Catherine Connolly

249. Deputy Catherine Connolly asked the Minister for Finance the status of the review of the policy framework for credit unions; the timeline for the publication of the review; and if he will make a statement on the matter. [9728/22]

Insurance Industry

Catherine Connolly

355. Deputy Catherine Connolly asked the Minister for Finance the analysis his Department has carried out into increases in insurance premiums based on age; the analysis his Department has carried out into whether this practice is discriminatory; his plans to address potential discrimination in this regard; and if he will make a statement on the matter. [2210/22]

Departmental Reviews

Catherine Connolly

92. Deputy Catherine Connolly asked the Minister for Finance the status of the promised review of the help-to-buy scheme; the person or body that will carry out the review; the terms of reference of the review; the timeline for the review; and if he will make a statement on the matter. [62328/21]

Tax Reliefs

Catherine Connolly

145. Deputy Catherine Connolly asked the Minister for Finance his plans for a review of the special assignee relief programme; and if he will make a statement on the matter. [62329/21]

Housing Schemes

Catherine Connolly

143. Deputy Catherine Connolly asked the Minister for Finance the status of the promised review of the help-to-buy scheme; the person or body that will carry out the review; the terms of reference of the review; the timeline for the review; and if he will make a statement on the matter. [54377/21]

Tax Reliefs

Catherine Connolly

144. Deputy Catherine Connolly asked the Minister for Finance his plans to phase out the Special Assignee Relief Programme; and if he will make a statement on the matter. [54378/21]

Tax Code

Catherine Connolly

96. Deputy Catherine Connolly asked the Minister for Finance his plans to include special needs assistants on the list of professions entitled to claim flat rate expenses; the reason this profession has not been included in the list to date in view of the fact that teachers are entitled to claim flat rate expenses; the engagement he has had with representative bodies acting on behalf of special needs assistants on this matter; and if he will make a statement on the matter. [50226/21]

Departmental Contracts

Catherine Connolly

131. Deputy Catherine Connolly asked the Minister for Finance the number and value all procurement contracts that took place by way of negotiated procedure without prior publication in 2020 and to date in 2021; and the date, value and purpose of each negotiated procedure contract in tabular form. [49729/21]

Covid-19 Pandemic Supports

Catherine Connolly

273. Deputy Catherine Connolly asked the Minister for Finance if the special arrangement for registered early learning and care and school-age children services to be exempt from the employment wage subsidy scheme turnover test will be extended beyond Q3 2021; and if he will make a statement on the matter. [46719/21]

Housing Schemes

Catherine Connolly

13. Deputy Catherine Connolly asked the Minister for Finance his plans to phase out the help-to-buy scheme; and if he will make a statement on the matter. [44834/21]

Tax Code

Catherine Connolly

60. Deputy Catherine Connolly asked the Minister for Finance the analysis his Department has carried out into the potential for the reduction of VAT rates for the music and entertainment sector; and if he will make a statement on the matter. [44835/21]

Departmental Schemes

Catherine Connolly

81. Deputy Catherine Connolly asked the Minister for Finance the cost to date of the help-to-buy scheme; the breakdown of the cost of the scheme in each of the years 2017 to 2020 and to date in 2021; and if he will make a statement on the matter. [35106/21]

Real Estate Investment Trusts

Catherine Connolly

70. Deputy Catherine Connolly asked the Minister for Finance his plans to review the current tax exemptions for real estate investment trusts and Irish real estate funds; and if he will make a statement on the matter. [31783/21]

Economic and Social Research Institute

Catherine Connolly

131. Deputy Catherine Connolly asked the Minister for Finance if his attention has been drawn to a report (details supplied), in particular the proposal to pursue a consistently negative Government primary balance under a prudent and sustainable set of conditions with a view to doubling the existing capital investment in State-provided housing; and if he will make a statement on the matter. [31784/21]

Housing Schemes

Catherine Connolly

387. Deputy Catherine Connolly asked the Minister for Finance his plans to phase out the help-to-buy scheme which is due to come to an end in December 2021; the engagement he has had with the Minister for Housing, Local Government and Heritage in this regard; and if he will make a statement on the matter. [31864/21]

Vacant Properties

Catherine Connolly

388. Deputy Catherine Connolly asked the Minister for Finance his plans to introduce a vacant residential property tax; and if he will make a statement on the matter. [31865/21]

Grant Payments

Catherine Connolly

389. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 217 of 13 May 2021, the status of the promised review of the disabled drivers scheme; the person or body carrying out the review; the terms of reference of the review; when the review will be completed; and if he will make a statement on the matter. [31866/21]

Customs and Excise

Catherine Connolly

257. Deputy Catherine Connolly asked the Minister for Finance the customs requirements for the importation from the UK of products of animal origin, germinal products and animal by-products manufactured in the UK; when the current customs requirements for this category of imports came into force; if all consignments of this type arriving in Ireland from the UK must first present at a customs office of destination; if so, the details of such offices of destination; if a consignment of this type arriving by ferry to Larne, Northern Ireland is required to subsequently present at Dublin Port or another customs office of destination for processing and inspection before transiting to its final destination; and if he will make a statement on the matter. [22205/21]

Banking Sector Staff

Catherine Connolly

275. Deputy Catherine Connolly asked the Minister for Finance the actions his Department is taking in relation to staff at a bank (details supplied) being absorbed into another bank given that the State is a significant shareholder in the bank; and if he will make a statement on the matter. [21582/21]

Mortgage Lending

Catherine Connolly

292. Deputy Catherine Connolly asked the Minister for Finance the engagement he had with the Central Bank with regard to the provision of advice or support to persons who have been sold mortgages by unregulated and unlicensed mortgage providers operating within the State; and if he will make a statement on the matter. [22104/21]

Credit Register

Catherine Connolly

86. Deputy Catherine Connolly asked the Minister for Finance if a loan holder who enters into a loan restructuring agreement with a lender that honours that agreement in full and has never missed a repayment under the agreement and has cleared the loan is considered to have an imperfect credit history on the Central Credit Register; if his attention has been drawn to discrepancies between the credit reports issued by the Central Credit Register and the Irish Credit Bureau particularly in respect of loans which were subject to restructuring agreements prior to the establishment of the Central Credit Register; and if he will make a statement on the matter. [17152/21]

Covid-19 Pandemic Supports

Catherine Connolly

145. Deputy Catherine Connolly asked the Minister for Finance the details of the engagement he has had to date in 2021 with an organisation (details supplied) with regard to the question of reinstating the co-ordinated Covid-19 payment break regime voluntarily undertaken by the organisation in 2020; and if he will make a statement on the matter. [17153/21]

Tax Code

Catherine Connolly

431. Deputy Catherine Connolly asked the Minister for Finance the reason the stamp duty levy on privately funded pension schemes introduced as a temporary measure in 2011 is still being levied on IASS pensioners particularly in view of the deep cuts in their pensions that these pensioners suffered following the revision of pensions legislation in 2013 and 2014; and if he will make a statement on the matter. [14092/21]

Cycle to Work Scheme

Catherine Connolly

450. Deputy Catherine Connolly asked the Minister for Finance the analysis his Department has carried out into the use by employers of third-party providers who operate a voucher system in the delivery of the bike-to-work scheme; his views on the use of third-party providers in this regard by employers given that they take roughly 10% of every sale at no cost to the employer but resulting in the bike shop losing out on this money; and if he will make a statement on the matter. [14470/21]

Cycle to Work Scheme

Catherine Connolly

451. Deputy Catherine Connolly asked the Minister for Finance if his attention has been drawn to the fact that the protracted payment process of the voucher system with regard to employers’ use of third-party providers who operate a voucher system in the delivery of the bike-to-work scheme has resulted in many bicycle shops being unable to facilitate these third-party providers and the employees of the companies they represent; and if he will make a statement on the matter. [14471/21]

Banking Sector

Catherine Connolly

458. Deputy Catherine Connolly asked the Minister for Finance his plans for the introduction of a moratorium on bank branch closures for the remainder of the Covid-19 pandemic in view of a recent announcement (details supplied); and if he will make a statement on the matter. [14549/21]

Ireland Strategic Investment Fund

Catherine Connolly

35. Deputy Catherine Connolly asked the Minister for Finance the investigation or analysis that has been carried out by his Department to ascertain whether any part of the Ireland Strategic Investment Fund is being invested in companies linked to grave human rights abuses against the Uighur population of Xinjiang, China; his plans to ensure that in future no monies of the Ireland Strategic Investment Fund will be invested in these companies; and if he will make a statement on the matter. [12212/21]

Ireland Strategic Investment Fund

Catherine Connolly

36. Deputy Catherine Connolly asked the Minister for Finance the details of the State’s investments under the Ireland Strategic Investment Fund in the arms industry; and if he will make a statement on the matter. [12213/21]

Ireland Strategic Investment Fund

Catherine Connolly

37. Deputy Catherine Connolly asked the Minister for Finance the details of the State’s investments under the Ireland Strategic Investment Fund in the tobacco industry; and if he will make a statement on the matter. [12214/21]

Ireland Strategic Investment Fund

Catherine Connolly

38. Deputy Catherine Connolly asked the Minister for Finance the number of companies that are excluded from the NTMA’s list of possible investments; the names of these firms; and if he will make a statement on the matter. [12215/21]

Revenue Commissioners

Catherine Connolly

218. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 175 of 17 February 2021, if he will address the issue raised, namely, that the Revenue Commissioners had not informed the public of a change in rules prior to 8 February 2021 (details supplied); the steps he will take to address the lack of legal certainty on the rules for businesses bringing vehicles from Northern Ireland; and if he will make a statement on the matter. [11944/21]

Interest Rates

Catherine Connolly

229. Deputy Catherine Connolly asked the Minister for Finance the steps he is taking to ensure that solicitor client accounts are exempt from negative interest rate charges in order to ensure that persons are not subject to a double charge by the banks, thereby reducing unnecessary financial pressures on consumers; and if he will make a statement on the matter. [12058/21]

Help-To-Buy Scheme

Catherine Connolly

154. Deputy Catherine Connolly asked the Minister for Finance the impact assessment his Department has undertaken of the recent changes to the help-to-buy scheme which extends the scheme to end 2021 and allows new buyers to claim up to €30,000 under the scheme, particularly in view of research by the ESRI which predicts that these changes are likely to push up house prices; the engagement he has had with the Minister for Housing, Local Government and Heritage in this regard; and if he will make a statement on the matter. [1838/21]

Covid-19 Pandemic Supports

Catherine Connolly

155. Deputy Catherine Connolly asked the Minister for Finance the analysis his Department has carried out into the cost of including boat tour businesses which are tied to one particular location and as such are not mobile businesses in the Covid restriction support scheme; and if he will make a statement on the matter. [1837/21]

Revenue Commissioners

Catherine Connolly

175. Deputy Catherine Connolly asked the Minister for Finance if he will address a matter regarding the operations of the Revenue Commissioners in a case (details supplied). [8810/21]

Tax Data

Catherine Connolly

204. Deputy Catherine Connolly asked the Minister for Finance the steps he is taking to assist persons facing income tax demands as a result of the pandemic unemployment payment and wage subsidies; his plans to reduce or write off such tax liabilities; and if he will make a statement on the matter. [6637/21]

Covid-19 Pandemic Supports

Catherine Connolly

73. Deputy Catherine Connolly asked the Minister for Finance the actions he is taking to ensure that any loan forbearance by banks for businesses that are closed as a result of Covid-19 restrictions will not have a negative impact on the businesses' credit gradings; if a moratorium will be introduced on loan penalties for businesses for the remainder of the Covid-19 pandemic; and if he will make a statement on the matter. [3218/21]

Covid-19 Pandemic Supports

Catherine Connolly

51. Deputy Catherine Connolly asked the Minister for Finance the analysis his Department has carried out into the cost of including outdoor activity businesses in the Covid restrictions support scheme; and if he will make a statement on the matter. [1937/21]

Covid-19 Pandemic Supports

Catherine Connolly

206. Deputy Catherine Connolly asked the Minister for Finance if he will extend eligibility under the Covid restrictions support scheme to camping and caravan parks given the severe impact of the Covid-19 restrictions on this sector; if he will reconsider the current classification of camping and caravan parks as outdoor-activity businesses given that they are registered and approved accommodation providers that operate from fixed business premises; and if he will make a statement on the matter. [1358/21]

Covid-19 Pandemic Supports

Catherine Connolly

93. Deputy Catherine Connolly asked the Minister for Finance if businesses in the activity sector are included in the Covid restrictions support scheme; if not, the reason; his plans to extend the scheme to include businesses in the activity sector; and if he will make a statement on the matter. [43737/20]