Parliamentary questions

Banking Sector

Gerald Nash

105. Deputy Ged Nash asked the Minister for Finance the discussions he or his officials have had with a bank (details supplied) in relation to lifting the pay cap in view of comments by its CEO; and if the pay cap will not be lifted until at least a time that SEARS legislation is enacted. [49146/21]

Banking Sector

Gerald Nash

106. Deputy Ged Nash asked the Minister for Finance the discussion he has had with an organisation (details supplied) on the lifting of the pay cap; and if he will make a statement on the matter. [49147/21]

Banking Sector

Gerald Nash

107. Deputy Ged Nash asked the Minister for Finance if he will give a full report on discussion papers received from his officials on the sale of shares in a bank (details supplied); and if he will report on any meetings he or his Department have had with banks on the matter. [49148/21]

Banking Sector

Gerald Nash

108. Deputy Ged Nash asked the Minister for Finance his views on recent comments by a person (details supplied) that the lifting of the pay cap is vital to the long-term sustainability of the indigenous banking sector. [49149/21]

Insurance Industry

Catherine Murphy

109. Deputy Catherine Murphy asked the Minister for Finance the progress made to date in respect of public liability insurance in the context of start-up businesses and existing businesses (details supplied) being quoted extremely high premiums placing an unnecessary burden on their ability to trade and or continued existence; and if he has engaged with the Tánaiste and Minister for Enterprise, Trade and Employment on this issue. [49171/21]

Tax Collection

Seán Haughey

110. Deputy Seán Haughey asked the Minister for Finance if a local property tax return can be made through the post using a hard copy form; if his attention has been drawn to difficulties faced by taxpayers who are not online in obtaining hard copy forms for local property tax; if a form can be sent to a person (details supplied); and if he will make a statement on the matter. [49172/21]

Tax Collection

Seán Haughey

111. Deputy Seán Haughey asked the Minister for Finance when local tax offices will be open to the public to facilitate taxpayers getting advice and assistance regarding their wish to make income tax returns in hard copy format; and if he will make a statement on the matter. [49173/21]

Tax Code

Francis Noel Duffy

112. Deputy Francis Noel Duffy asked the Minister for Finance the justification for the 4% interest charged per annum on deferred local property tax in cases in which the Revenue Commissioners make a determination that a householder's income is insufficient and does not have the capacity to pay the tax; if this high interest charge will be reviewed; and if he will make a statement on the matter. [49242/21]

National Development Plan

Bernard Durkan

113. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which projects that fall under his Department and are within the revised National Development Plan are at an advanced stage; the extent to which preliminary work has taken place or on-site works are in hand or proposed; the expected delivery date of each; and if he will make a statement on the matter. [49253/21]

Banking Sector

Peadar Tóibín

114. Deputy Peadar Tóibín asked the Minister for Finance if a decision has been made on whether to extend the banking levy considering the last payment under the legislation is to be made no later than the 20 October 2021. [49312/21]

Real Estate Investment Trusts

Peadar Tóibín

115. Deputy Peadar Tóibín asked the Minister for Finance the number of REITs operating in the Irish market; and the number of properties held by these REITs. [49326/21]

Departmental Data

Peadar Tóibín

116. Deputy Peadar Tóibín asked the Minister for Finance the number of property purchases, residential and rental, which included the purchase of more than ten properties in each of the years 2015 to 2020. [49328/21]

Banking Sector

Peadar Tóibín

117. Deputy Peadar Tóibín asked the Minister for Finance the number of automatic teller machines closed by county in each of the past five years; and the number which were installed in each of the past five years by county. [49353/21]

Tax Appeals Commission

Claire Kerrane

118. Deputy Claire Kerrane asked the Minister for Finance the estimated full year cost of recruiting four additional assistant principal officer case managers for the Tax Appeals Commission. [49367/21]

Tax Code

Paul Murphy

119. Deputy Paul Murphy asked the Minister for Finance if his attention has been drawn to the fact that unlike commercial landlords, owner-occupiers and social landlords cannot write-off their defects levies against their tax liabilities (details supplied); and if he will ensure that Budget 2022 contains measures to assist owner-occupiers and social housing providers who have paid or are paying levies for remediating defects. [49397/21]

Revenue Commissioners

Peadar Tóibín

120. Deputy Peadar Tóibín asked the Minister for Finance the number of businesses availing of debt warehousing with the Revenue Commissioners; the total amount of debt that is warehoused; if the Revenue Commissioners estimated the amount of this debt that will not be paid; and if it is included in the published tax receipts for 2021. [49419/21]

Housing Schemes

Richard Boyd Barrett

121. Deputy Richard Boyd Barrett asked the Minister for Finance if he has plans to extend the help to buy scheme to include second-hand homes; and if he will make a statement on the matter. [49446/21]

Horticulture Sector

Fergus O'Dowd

122. Deputy Fergus O'Dowd asked the Minister for Finance if his attention has been drawn to the financial difficulties and need for special relief for glasshouse growers in Ireland (details supplied); and if he will make a statement on the matter. [49493/21]

Fuel Quality

Fergus O'Dowd

123. Deputy Fergus O'Dowd asked the Minister for Finance the way the Revenue Commissioners plan to deal with the sale and supply of domestic solid fuels that do not comply with Ireland's new emission standards that will be introduced across the State in advance of the 2022 heating season as announced earlier in 2021 in particular in cases in which suppliers outside the State are advertising the sale and delivery of such goods to Irish residents on buy and sell internet sites and well regarded magazines and so on; if appropriate measures will be put in place to actively pursue any supplier distributing domestic fuels that do not comply with the new emission standards even in the event in which that supplier may be delivering from outside the State; and if he will make a statement on the matter. [49512/21]

Departmental Meetings

Catherine Murphy

124. Deputy Catherine Murphy asked the Minister for Finance if he will provide a schedule of the engagements his officials have had with the Revenue Commissioners in respect of the IIP in the context of common reporting standards in 2018, 2019, 2020 and to date in 2021; and the dates on which engagements occurred over the same time period. [49543/21]

Departmental Data

Holly Cairns

125. Deputy Holly Cairns asked the Minister for Finance the number of State boards under the remit of his Department or its agencies in tabular form; the number of members of each board; the number of women on each board; and the percentage of each board that is made up of women. [49559/21]

Court Judgments

Robert Troy

126. Deputy Robert Troy asked the Minister for Finance if a review of the qualification criteria for the disabled drivers tax concessions scheme is currently being carried out in view of a recent Supreme Court ruling. [49579/21]

Departmental Correspondence

Mary Butler

127. Deputy Mary Butler asked the Minister for Finance if he has received correspondence (details supplied); the status of a response being issued; and if he will make a statement on the matter. [49623/21]

Departmental Data

Darren O'Rourke

128. Deputy Darren O'Rourke asked the Minister for Finance the projected revenue of the carbon tax receipts in each of the years from 2021 to 2030; and if he will make a statement on the matter. [49632/21]

Banking Sector

Catherine Murphy

129. Deputy Catherine Murphy asked the Minister for Finance the procedure a bank must follow in instances in which it proposes to close a retail bank premises in which the State has an interest; and the degree to which it must consult with the Central Bank in this regard. [49671/21]

Banking Sector

Catherine Murphy

130. Deputy Catherine Murphy asked the Minister for Finance the procedure a bank must follow in instances in which it proposes to automate a retail bank premises in which the State has an interest; and the degree to which it must consult with the Central Bank in this regard. [49672/21]

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]

Tax Code

Colm Burke

132. Deputy Colm Burke asked the Minister for Finance his views on the proposal outlined in the European Commission public consultation on updating the rules on excise duties for manufactured tobacco products for the equalisation of the tax treatment of roll your own, heated tobacco products and other alternative products with that of cigarettes; the estimated likely impact on revenue generation and illicit trade should such a proposal be enacted in Ireland and across the European Union; and if he will make a statement on the matter. [49742/21]

Defective Building Materials

Neale Richmond

209. Deputy Neale Richmond asked the Minister for Finance if his attention has been drawn to issues of persons whose homes are affected by pyrite and so therefore have no market value and are exempt from paying the local property tax, however as the home is a duplex they are situated above the foundation and have not received the necessary certification required to receive the necessary exemption; and if he will make a statement on the matter. [48818/21]

Revenue Commissioners

Colm Burke

210. Deputy Colm Burke asked the Minister for Finance when offices of the Revenue Commissioners will reopen to members of the public; and if he will make a statement on the matter. [48891/21]

Tax Yield

Éamon Ó Cuív

211. Deputy Éamon Ó Cuív asked the Minister for Finance the projected increase or decrease that will occur in the next five years from corporation tax if the rate of corporation tax is increased from 12.5% to 15%; and if he will make a statement on the matter. [48978/21]

Tax Yield

Éamon Ó Cuív

212. Deputy Éamon Ó Cuív asked the Minister for Finance the projected loss of corporation tax that will occur in the next five years if the basis on which corporation tax is paid changes from one based on the country in which the profits are attributed to one based the final location of the customer particularly in view of Ireland's large volume of exports per head of population; and if he will make a statement on the matter. [48979/21]

Tax Code

Cian O'Callaghan

15. Deputy Cian O'Callaghan asked the Minister for Finance further to Parliamentary Question Nos. 295 and 296 of 28 September 2021, if he will provide a measure of redress through the tax system for owner-occupiers and social landlords that have paid or are paying defects levies as part of Budget 2022; and if he will make a statement on the matter. [48526/21]

Tax Code

Marian Harkin

16. Deputy Marian Harkin asked the Minister for Finance his views on the retention of the 9% VAT rate for the tourism and hospitality sector. [48716/21]

Banking Sector

Richard O'Donoghue

17. Deputy Richard O'Donoghue asked the Minister for Finance if his attention has been drawn to the closure of a bank (details supplied) in County Limerick; and if he will make a statement on the matter. [48425/21]

Tax Code

Ged Nash

18. Deputy Ged Nash asked the Minister for Finance his views on the call made by an organisation (details supplied) for the design of a special relief on carbon tax in order that relevant good producers can continue to increase sustainable production and consumption of Irish grown products on the domestic market in line with the Food Vision 2030 Strategy. [48434/21]

Childcare Services

Brendan Griffin

19. Deputy Brendan Griffin asked the Minister for Finance if the employment wage subsidy scheme will continue to be made available to childcare providers in quarter 4 of 2021 without the income reduction requirements; and if he will make a statement on the matter. [48549/21]

Tax Code

Steven Matthews

20. Deputy Steven Matthews asked the Minister for Finance if his attention has been drawn to a campaign led by a group (details supplied) that is seeking comparable tax liability for owner-occupiers and social landlords paying defect levies as compared to commercial landlords that have the capacity to right these levies off against their tax liabilities; and if he will make a statement on the matter. [48579/21]

Housing Schemes

Neale Richmond

21. Deputy Neale Richmond asked the Minister for Finance the number of persons that claimed the help-to-buy scheme since its inception for a self-build home; the value of these claims broken down by county; and if he will make a statement on the matter. [48588/21]

Housing Schemes

Neale Richmond

22. Deputy Neale Richmond asked the Minister for Finance the number of persons that claimed the help to buy scheme since its inception to purchase a home; the value of these claims broken down by county; and if he will make a statement on the matter. [48589/21]

Departmental Schemes

Róisín Shortall

23. Deputy Róisín Shortall asked the Minister for Finance the supports in place for a family whose family home has been sold on by their mortgage provider to a vulture fund and in cases in which that same mortgage provider had blocked the family from taking up the mortgage to rent scheme; if an appeal mechanism is in place for the family; and if he will make a statement on the matter. [48591/21]

Employment Support Services

Cathal Crowe

153. Deputy Cathal Crowe asked the Minister for Finance the measures in place to help artists and arts organisations cope with high insurance costs; and if he will make a statement on the matter. [47926/21]

Housing Schemes

Thomas Pringle

154. Deputy Thomas Pringle asked the Minister for Finance if he will extend the help-to-buy scheme beyond the current expiry date due to Covid-19-related restrictions in 2020 and 2021 for building; and if he will make a statement on the matter. [48173/21]

Covid-19 Pandemic Supports

Aodhán Ó Ríordáin

155. Deputy Aodhán Ó Ríordáin asked the Minister for Finance if he will ensure that artists and arts workers are supported through the employment wage subsidy scheme until mass gatherings are permitted again and cultural events can take place at full capacity; and if he will make a statement on the matter. [47787/21]

Covid-19 Pandemic Supports

Richard Bruton

156. Deputy Richard Bruton asked the Minister for Finance the current payment rates for the employment wage subsidy which are in payment at different pay levels; the conditions which must be met by an employer to remain in payment; and if further phased withdrawal is planned as the economy reopens. [47523/21]

Covid-19 Pandemic Supports

Richard Bruton

157. Deputy Richard Bruton asked the Minister for Finance the terms on which warehoused taxes are being held by the Revenue Commissioners; the obligations that enterprises carry in respect of these sums of money; and if any phasing of obligations is planned to assist enterprises struggling to reopen. [47524/21]

Covid-19 Pandemic Supports

Richard Bruton

158. Deputy Richard Bruton asked the Minister for Finance if the Covid restrictions support scheme, which provides for an advanced tax credit, will continue to operate during the remaining phases of reopening; the obligations enterprises carry in respect of these advances as their business gradually recover; and if any additional phasing is envisaged during the remaining stages of reopening and recovery. [47525/21]

Tax Credits

Richard Bruton

159. Deputy Richard Bruton asked the Minister for Finance the level of relief that has been granted to date under the stay-and-spend tax credit; and if the applicable dates for this concession will be extended. [47526/21]

Tax Reliefs

Richard Bruton

160. Deputy Richard Bruton asked the Minister for Finance the rate of take-up of the bike-to-work scheme in the most recent 12 months for which data are available; and the average value of claims made. [47527/21]

Tax Yield

Richard Bruton

161. Deputy Richard Bruton asked the Minister for Finance the local property tax yield estimated by the Revenue Commissioners as a consequence of the revised property valuations, and the revised rates of payment.; and if he will make a statement on the matter. [47528/21]

Tax Code

Richard Bruton

162. Deputy Richard Bruton asked the Minister for Finance the rates of local property tax that will apply in 2022; and the conditions under which any exemptions or reliefs can be claimed in 2022. [47529/21]

Banking Sector

Brendan Howlin

163. Deputy Brendan Howlin asked the Minister for Finance the options available to an Irish company that has been refused by the two largest banking companies in Ireland to open a business bank account; if his Department or any other State agency offers assistance in such cases to new companies; and if he will make a statement on the matter. [47599/21]

National Asset Management Agency

Emer Higgins

164. Deputy Emer Higgins asked the Minister for Finance the estimated level of profits NAMA is expected to generate. [47608/21]

National Asset Management Agency

Emer Higgins

165. Deputy Emer Higgins asked the Minister for Finance if the projected profits of NAMA will exceed its subordinated debt. [47609/21]

Banking Sector

Pearse Doherty

166. Deputy Pearse Doherty asked the Minister for Finance if he will extend the banking levy to 2022; if so, the rate at which he will extend it and its revenue target; and if he will make a statement on the matter. [47657/21]

Banking Sector

Pearse Doherty

167. Deputy Pearse Doherty asked the Minister for Finance the way any extension of the banking levy would interact with retail banks withdrawing from the Irish market; and if he will make a statement on the matter. [47658/21]

Banking Sector

Pearse Doherty

168. Deputy Pearse Doherty asked the Minister for Finance the credit and other institutions that are currently subject to the banking levy. [47659/21]

Tax Yield

Pearse Doherty

169. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 446 of 27 July 2021, if the revenue generated from the introduction of a 40% rate of capital gains tax on the disposal of assets made by persons in cases in which the gains accrued are in excess of individual incomes, including incomes generated by gains in excess of €200,000, €300,000, €400,000 and €500,000, was calculated on the basis of the farm restructuring relief, revised entrepreneur relief and the retirement relief applying to the income and capital gains tax returns for the tax year 2018 before the 40% rate applied; and if not, what the revenue generated would amount to in those circumstances in which the aforementioned reliefs were considered before the proposed 40% rate was applied on the respective thresholds. [47664/21]

Tax Reliefs

Pearse Doherty

170. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 35, 36 and 37 of 22 September 2021, the total amount in nominal terms of tax relief on pension contributions made by employees with gross pay above €300,000, €250,000, €200,000, €150,000 and €100,000, respectively in 2019. [47689/21]

Tax Code

Mary Butler

171. Deputy Mary Butler asked the Minister for Finance if he will address the concerns raised by green growers in correspondence (details supplied) in the context of the carbon tax and Budget 2022; if he is satisfied that the future of this industry has been adequately safeguarded given the points raised in correspondence; and if he will make a statement on the matter. [47723/21]

Tax Code

Neale Richmond

172. Deputy Neale Richmond asked the Minister for Finance if he will conduct a review of the deemed disposal rule that leads to tax being charged on exchange traded funds every eight years even if the profits have not been realised; and if he will make a statement on the matter. [47779/21]

Tax Reliefs

Pádraig Mac Lochlainn

173. Deputy Pádraig Mac Lochlainn asked the Minister for Finance if he has plans to introduce tax reduction measures for the Irish fishing industry that would allow expenses such as harbour fees, ice plant fees and slip off fees for paint and repair to be written off against annual tax returns; and if he will make a statement on the matter. [47824/21]

Revenue Commissioners

Dara Calleary

174. Deputy Dara Calleary asked the Minister for Finance if his attention has been drawn to a settlement between a State agency (details supplied) and the Revenue Commissioners; if there are any agencies under his Department’s remit that have had a similar issue or have made a settlement with the Revenue Commissioners in relation to any issue in the past five years; and if he will make a statement on the matter. [48023/21]

Tax Yield

Matt Carthy

175. Deputy Matt Carthy asked the Minister for Finance the amount of VAT raised through the sale of bovine sexed semen in each of the years 2016 to 2020 and to date in 2021; and if he will make a statement on the matter. [48054/21]

Tax Data

Matt Carthy

176. Deputy Matt Carthy asked the Minister for Finance the number of farmers who claimed €70,000 in young farmer reliefs in each of the years 2016 to 2020 and to date in 2021, in tabular form; and if he will make a statement on the matter. [48055/21]

Tax Reliefs

Matt Carthy

177. Deputy Matt Carthy asked the Minister for Finance the estimated cost of increasing the age young farmers can claim stamp duty relief to 40; and if he will make a statement on the matter. [48057/21]

Tax Yield

Matt Carthy

178. Deputy Matt Carthy asked the Minister for Finance the amount of VAT raised in each of the years 2016 to date with regard to forage and lab analysis and faecal egg lab testing; and if he will make a statement on the matter. [48058/21]

Tax Yield

Matt Carthy

179. Deputy Matt Carthy asked the Minister for Finance the amount of VAT raised on farm disinfectants and hygiene products in each of the years 2016 to 2020 and to date in 2021; and if he will make a statement on the matter. [48059/21]

Tax Reliefs

Matt Carthy

180. Deputy Matt Carthy asked the Minister for Finance the estimated cost of increasing the age to avail of enhanced stock relief for young, trained farmers to 40; and if he will make a statement on the matter. [48060/21]

Tax Reliefs

Matt Carthy

181. Deputy Matt Carthy asked the Minister for Finance if he plans to extend stock relief on replacement livestock in 2022; and if he will make a statement on the matter. [48061/21]

Tax Yield

Matt Carthy

182. Deputy Matt Carthy asked the Minister for Finance the estimated cost of exempting from VAT all non-oral animal health medicines; and if he will make a statement on the matter. [48062/21]

Tax Yield

Matt Carthy

183. Deputy Matt Carthy asked the Minister for Finance the current VAT rate on low emissions slurry spreading technology; the estimated cost of reducing that rate to 13% and to 0%; and if he will make a statement on the matter. [48063/21]

Tax Yield

Matt Carthy

184. Deputy Matt Carthy asked the Minister for Finance the amount of carbon tax raised in relation to glasshouse growers in each of the years 2016 to 2020 and to date in 2021; and if he will make a statement on the matter. [48064/21]

Tax Yield

Matt Carthy

185. Deputy Matt Carthy asked the Minister for Finance the number of VAT registered farmers within the State; the amount of tax relief claimed to date on farm safety equipment by VAT registered farmers; and if he will make a statement on the matter. [48065/21]

Tax Reliefs

Matt Carthy

186. Deputy Matt Carthy asked the Minister for Finance the estimated cost of including agricultural land which is subject to compulsory purchase order in capital gains tax entrepreneurial relief; and if he will make a statement on the matter. [48067/21]

Tax Reliefs

Matt Carthy

187. Deputy Matt Carthy asked the Minister for Finance if he has considered changing the criteria for agricultural relief in order that 90% relief would apply whereby a family farm is transferred into both spouses' names and either of the spouses meets the 80% asset test and active farming requirement; and if he will make a statement on the matter. [48068/21]

Tax Reliefs

Matt Carthy

188. Deputy Matt Carthy asked the Minister for Finance the number of granted applications for agricultural relief in each of the years 2016 to date; the number of joint applications; the number of single applications; the number of sole female applications; the amount of relief provided in bands; and if he will make a statement on the matter. [48069/21]

Tax Reliefs

Matt Carthy

189. Deputy Matt Carthy asked the Minister for Finance if he has considered resolving an anomaly whereby if a farm is transferred into joint ownership a spouse is required to own and farm the asset for the next ten years before availing of capital gains tax retirement relief. [48070/21]

Tax Data

Matt Carthy

190. Deputy Matt Carthy asked the Minister for Finance the number of farmers that availed of the opportunity to step out of income averaging as second time within a five-year period from 2020 to date; the average financial implications arising; the net result to the Exchequer; and if he will make a statement on the matter. [48071/21]

Tax Reliefs

Matt Carthy

191. Deputy Matt Carthy asked the Minister for Finance if he plans to retain consanguinity relief in its current form for the duration of the current Government; and if he will make a statement on the matter. [48072/21]

Tax Reliefs

Matt Carthy

192. Deputy Matt Carthy asked the Minister for Finance his proposals with regard to agricultural relief capital acquisition tax; and if he will make a statement on the matter. [48073/21]

Tax Reliefs

Matt Carthy

193. Deputy Matt Carthy asked the Minister for Finance if he has considered changing favoured successor rules with regard to agricultural relief capital acquisition tax; and if he will make a statement on the matter. [48074/21]

Tax Reliefs

Matt Carthy

194. Deputy Matt Carthy asked the Minister for Finance his proposals with regard to ensuring that those availing of agricultural relief capital acquisition tax are active farmers; and if he will make a statement on the matter. [48075/21]

Tax Reliefs

Matt Carthy

195. Deputy Matt Carthy asked the Minister for Finance the number of persons that availed of enhanced stock relief for farm partnerships in each of the years 2016 to 2020 and to date in 2021; the amount availed of in €1,000 bands; the amount these farm partnerships paid in excess of €15,000 in €1,000 bands; and if he will make a statement on the matter. [48079/21]

Tax Credits

Matt Carthy

196. Deputy Matt Carthy asked the Minister for Finance the estimated cost of extending the succession tax credit to off-farm income on the basis of tax returns in each of the years 2016 to 2020 and to date in 2021; and if he will make a statement on the matter. [48080/21]

Tax Credits

Matt Carthy

197. Deputy Matt Carthy asked the Minister for Finance the number of persons that availed of the succession tax credit in each of the years 2016 to 2020 and to date in 2021; and if he will make a statement on the matter. [48081/21]

Tax Credits

Matt Carthy

198. Deputy Matt Carthy asked the Minister for Finance the percentage of farm assets that a transfer or must agree to transfer to the successor for the successor to avail of the succession tax credit; and if he will make a statement on the matter. [48082/21]

Tax Reliefs

Matt Carthy

199. Deputy Matt Carthy asked the Minister for Finance if consideration has been given to increasing the State aid limit to young farmers regarding stamp duty; the engagements he has had and the actions that have been taken in this regard; and if he will make a statement on the matter. [48083/21]

Tax Reliefs

Matt Carthy

200. Deputy Matt Carthy asked the Minister for Finance the amount raised in enhanced stock relief for young, trained farmers aged 35 to 40, 41 to 45, 46 to 50 and 50+ in each of the years 2016 to 2020 and to date in 2021, in tabular form; and if he will make a statement on the matter. [48085/21]

Tax Reliefs

Matt Carthy

201. Deputy Matt Carthy asked the Minister for Finance if he plans to renew enhanced stock relief for young, trained farmers in 2022; and if he will make a statement on the matter. [48086/21]

Tax Reliefs

Matt Carthy

202. Deputy Matt Carthy asked the Minister for Finance the amount of relief claimed via enhanced stock relief for young, trained farmers; the number of those availing of the relief in each of the years 2016 to 2020 and to date in 2021; and if he will make a statement on the matter. [48087/21]

Tax Reliefs

Matt Carthy

203. Deputy Matt Carthy asked the Minister for Finance the amount of relief claimed via young, trained farmer stamp duty relief; the number of those availing of the relief in each of the years 2016 to 2020 and to date in 2021; and if he will make a statement on the matter. [48088/21]

Tax Reliefs

Matt Carthy

204. Deputy Matt Carthy asked the Minister for Finance if he has considered extending enhanced stock relief for farm partnerships; and if he will make a statement on the matter. [48089/21]

Tax Reliefs

Matt Carthy

205. Deputy Matt Carthy asked the Minister for Finance the amount raised in stamp duty on agricultural land for each of the years 2016 to 2020 and to date in 2021; the applicable rate for each year in tabular form; and if he will make a statement on the matter. [48090/21]

Tax Reliefs

Matt Carthy

206. Deputy Matt Carthy asked the Minister for Finance the amount raised in stamp duty in excess of that raised on the first million euros for each of the years 2016 to 2020 and to date in 2021, in tabular form; and if he will make a statement on the matter. [48091/21]

Tax Reliefs

Matt Carthy

207. Deputy Matt Carthy asked the Minister for Finance if consideration has been given to allowing young farmers to submit and have their business plans approved by Teagasc within 12 months of claiming young, trained farmer stamp relief duty; and if he will make a statement on the matter. [48092/21]

Tax Reliefs

Matt Carthy

208. Deputy Matt Carthy asked the Minister for Finance if he plans to renew young, trained farmer stamp duty relief in 2022; and if he will make a statement on the matter. [48093/21]

Tax Reliefs

Matt Carthy

209. Deputy Matt Carthy asked the Minister for Finance the amount raised in stamp duty on agricultural land by persons aged 35 to 40, 41 to 45, 46 to 50 and 50+ for each of the years 2016 to 2020 and to date in 2021, in tabular form; and if he will make a statement on the matter. [48094/21]

Tax Yield

Matt Carthy

210. Deputy Matt Carthy asked the Minister for Finance the number of non-VAT registered farmers within the State; and if he will make a statement on the matter. [48095/21]

Tax Yield

Matt Carthy

211. Deputy Matt Carthy asked the Minister for Finance the estimated cost of allowing non-VAT registered farmers claim tax relief against farm safety equipment; and if he will make a statement on the matter. [48096/21]