Ceisteanna Parlaiminte

Departmental Policies

Éamon Ó Cuív

253. Deputy Éamon Ó Cuív asked the Minister for Finance when the Disabled Drivers Medical Board of Appeal will be appointed; the reason for the delay in appointing this board given the fact that the Board has not been functioning since the end of 2021; and if he will make a statement on the matter. [42491/23]

Banking Sector

Ged Nash

254. Deputy Ged Nash asked the Minister for Finance when the Central Bank plans to introduce a regulatory regime to govern the independent operators of ATMs, as recommended by the Retail Banking Review; if his Department has raised this issue with the Central Bank in 2023; if he is concerned at reports that the operators may consider introducing charges on transactions prior to any new regulatory framework; and if he will make a statement on the matter. [42495/23]

Budget 2024

Brendan Griffin

255. Deputy Brendan Griffin asked the Minister for Finance to provide clarification on a matter (details supplied); and if he will make a statement on the matter. [42670/23]

Tax Code

Michael Healy-Rae

256. Deputy Michael Healy-Rae asked the Minister for Finance his views on matters raised in correspondence (details supplied); and if he will make a statement on the matter. [42738/23]

Tax Code

Michael Healy-Rae

257. Deputy Michael Healy-Rae asked the Minister for Finance his views on matters raised in correspondence (details supplied); and if he will make a statement on the matter. [42759/23]

Tax Code

Michael Healy-Rae

258. Deputy Michael Healy-Rae asked the Minister for Finance if consideration will be given to a matter (details supplied); and if he will make a statement on the matter. [42761/23]

Departmental Policies

Ivana Bacik

259. Deputy Ivana Bacik asked the Minister for Finance if his Department has a policy on the use of artificial intelligence; and if any Departmental functions are assisted by language model-based chatbots (details supplied). [42815/23]

Departmental Reviews

Ivana Bacik

260. Deputy Ivana Bacik asked the Minister for Finance if the review of Ireland's personal tax system will be published in advance of the fiscal budget; and if he will make a statement on the matter. [42838/23]

Departmental Records

Ivana Bacik

261. Deputy Ivana Bacik asked the Minister for Finance if his Department records the type of vehicle involved in road accidents which become the subject of a civil trial involving an insurance company. [42842/23]

Tax Reliefs

Richard Bruton

166. Deputy Richard Bruton asked the Minister for Finance if the full value of help to buy support combined with equity support, through either first homes or a local authority's affordable purchase, continues to be constrained by ceilings on permitted ratios to valuation; if he has considered easing this constraint; and if he will make a statement on the matter. [41976/23]

Tax Reliefs

Richard Bruton

167. Deputy Richard Bruton asked the Minister for Finance if he has considered extending the help to buy tax relief for affordable purchase beyond new homes; if he has plans to extend the availability of this scheme beyond 2024; and if he will make a statement on the matter. [41984/23]

Tax Reliefs

Jim O'Callaghan

168. Deputy Jim O'Callaghan asked the Minister for Finance if he will detail the tax reliefs or incentives that are currently in place with regard to the purchase, rental or renovation of property for residential use; the date of which each relief or incentive commenced; if any cost-benefit analysis or review of each relief or incentive has been conducted; and if he will make a statement on the matter. [41997/23]

Housing Schemes

Jim O'Callaghan

59. Deputy Jim O'Callaghan asked the Minister for Finance whether consideration can be given to altering the rent-a-room scheme so that if a person earns more than €14,000, they are not taxed on the entire amount of €14,000 but instead only on the excess; and if he will make a statement on the matter. [41735/23]

Customs and Excise

Pearse Doherty

60. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of not proceeding with the legislated increase in excise duty on petrol and diesel to take effect on 31 October 2023, for 2023 and 2024, respectively, VAT inclusive. [41671/23]

Media Sector

Michael Lowry

61. Deputy Michael Lowry asked the Minister for Finance if he will respond to a range of queries concerning the Budget Oversight Committee's recent recommendations (details supplied); and if he will make a statement on the matter. [41684/23]

Tax Code

Steven Matthews

62. Deputy Steven Matthews asked the Minister for Finance further to Parliamentary Question No. 160 of 20 September 2023, if he can provide a timeline for the completion of the Departmental review of inheritance tax implications for foster children; and if he will make a statement on the matter. [41717/23]

Tax Data

Ged Nash

63. Deputy Ged Nash asked the Minister for Finance the revenue raised by the domicile levy for the past three years, in tabular form; the estimated revenue that would be raised from doubling the domicile levy from €200,000 to €400,000 under the existing criteria; and if he will make a statement on the matter. [41758/23]

Tax Data

Ged Nash

64. Deputy Ged Nash asked the Minister for Finance the numbers of individuals subject to the domicile levy in 2021, 2022 and 2023; if he is considering any reforms in the structure and implementation of the levy; and if he will make a statement on the matter. [41759/23]

Rental Sector

Paul Kehoe

65. Deputy Paul Kehoe asked the Minister for Finance if he will consider extending the rental tax credit to children of landlords renting from parents, in the instance of full compliance with all taxes and RTB and market value rent; and if he will make a statement on the matter. [41817/23]

Energy Policy

Ged Nash

66. Deputy Ged Nash asked the Minister for Finance if the yield from the two measures targeted at windfall gains in the energy sector has been included in the Budget exchequer revenue figures for 2024; if not what the projected yield his Department expects to receive, and if not accounted for in 2024, he will confirm if it is included in Exchequer accounts for 2022 or 2023; what the estimated amount in each year is; and if he will make a statement on the matter. [41839/23]

Tax Data

Catherine Murphy

155. Deputy Catherine Murphy asked the Minister for Finance the number of exemptions in respect of local property tax, and the number of deferrals sought and granted in respect of local property tax, in 2022 and to date in 2023; the value of LPT forgone as a consequence; and if he will provide the information in tabular form. [40956/23]

Departmental Correspondence

Fergus O'Dowd

156. Deputy Fergus O'Dowd asked the Minister for Finance to respond to concerns raised by a person (details supplied) in respect of what they believe is holding up the supply of properties above shops and so on; and if he will make a statement on the matter. [40982/23]

Pension Provisions

Michael Lowry

157. Deputy Michael Lowry asked the Minister for Finance whether his Department proposes to increase the pension threshold from €2 million to €2.4 million (details supplied); if he agrees that this proposed increase would support middle-income earners in maintaining their current standard of living and incentivise greater participation in private pension schemes; and if he will make a statement on the matter. [40997/23]

Tax Yield

Carol Nolan

158. Deputy Carol Nolan asked the Minister for Finance further to Parliamentary Question No. 321 of 7 March 2023, to estimate the cost to the Exchequer if the planned increase in excise duty on petrol and diesel does not go ahead; and if he will make a statement on the matter. [41089/23]

Tax Code

Paul Kehoe

159. Deputy Paul Kehoe asked the Minister for Finance the reason capital gains tax is applicable (details supplied); and if he will make a statement on the matter. [41097/23]

Financial Services

Patrick Costello

160. Deputy Patrick Costello asked the Minister for Finance when the EU's 'Right to be Forgotten' clause for cancer survivors as applied consumer credit will be placed on a legislative setting in the State. [41117/23]

Financial Services

Patrick Costello

161. Deputy Patrick Costello asked the Minister for Finance what actions he has taken to prevent discrimination by financial institutions in providing mortgage protection to individuals who have had previous illnesses, such as cancer; what options such individuals have to seek mortgage protection and a mortgage; and if he will make a statement on the matter. [41118/23]

Tax Data

Bríd Smith

162. Deputy Bríd Smith asked the Minister for Finance to provide details of the costs to the Exchequer each year, in tabular form for the diesel rebate scheme since its inception in 2013; and if he will make a statement on the matter. [41141/23]

Tax Code

Neasa Hourigan

163. Deputy Neasa Hourigan asked the Minister for Finance his plans to undertake a review of the VAT classification of hairdressers; and if he will make a statement on the matter. [41143/23]

Tax Data

John Paul Phelan

164. Deputy John Paul Phelan asked the Minister for Finance the number of individuals who paid any amount of income tax, PRSI, USC, income levy or health levy in each year from 2007 to date. [41187/23]

Tax Data

John Paul Phelan

165. Deputy John Paul Phelan asked the Minister for Finance the total receipts of each of income tax, PRSI, USC, income levy and health levy in each year from 2007 to date. [41188/23]

Tax Data

John Paul Phelan

166. Deputy John Paul Phelan asked the Minister for Finance the number of individuals who worked part-time or full-time in 2022 but who did not pay any income tax, USC or PRSI due to their level of income falling below the relevant thresholds or their tax liability being offset by their tax credits. [41190/23]

Financial Services

John Lahart

167. Deputy John Lahart asked the Minister for Finance his views on reports and complaints of card processing fees that have been levied by a company (details supplied) on businesses credit card accounts in the past year; and if he will make a statement on the matter. [41253/23]

Financial Services

John Lahart

168. Deputy John Lahart asked the Minister for Finance if he is aware of reports and complaints with regard to alleged increase in credit card (merchant charges) in a nine-month period by up to 134% by a company (details supplied), which have clear and adverse consequences for the businesses concerned; and if he will make a statement on the matter. [41256/23]

Housing Schemes

John Lahart

169. Deputy John Lahart asked the Minister for Finance if he has any plans to make changes to the rent-a-room scheme with regard to taxable income (details supplied); and if he will make a statement on the matter. [41257/23]

Financial Services

John Lahart

170. Deputy John Lahart asked the Minister for Finance if he is aware of complaints and reports of increases in the cost of processing VISA commercial debit cards, the year-on-year cost of which have increased by 385% for some businesses; what action he might consider taking in this regard; and if he will make a statement on the matter. [41258/23]

National Risk Assessment

Peadar Tóibín

171. Deputy Peadar Tóibín asked the Minister for Finance his views on the National Risk Assessment published in July 2023 by the Department of An Taoiseach which identified that there needs to be a phased withdrawal of substantial resources allocated to the war in Ukraine, Brexit and the cost of living, which is essential to ensuring Ireland’s public finances remain sustainable into the future (details supplied); the total amount allocated to each of these supports for the years 2022 and 2023; the estimated cost for each in Budget 2024; and if he will provide the total cost, per Ireland’s GDP, in financial supports to Ukraine for 2022 and 2023, ranking in order of each OECD country, by GDP. [41265/23]

Dental Services

Fergus O'Dowd

172. Deputy Fergus O'Dowd asked the Minister for Finance to respond to concerns and proposals from a person (details supplied) in respect of the exclusion of permanent fillings on root canals from the MED2 process; and if he will make a statement on the matter. [41267/23]

Pension Provisions

Fergus O'Dowd

173. Deputy Fergus O'Dowd asked the Minister for Finance if he will respond to concerns raised by a person (details supplied); and if he will make a statement on the matter. [41288/23]

Financial Services

Robert Troy

174. Deputy Robert Troy asked the Minister for Finance if he will clarify who in the State is responsible for assessing the performance of the Financial Services and Pensions Ombudsman with respect to Directive 2013/11/EU of the European Parliament and of the Council of 21 May 2013 on alternative dispute resolution (ADR) for consumer disputes (the ADR Directive). [41298/23]

Financial Services

Robert Troy

175. Deputy Robert Troy asked the Minister for Finance if he can clarify which Oireachtas Committee is responsible with respect to the workings of the FSPO and the protection of consumers who have purchased financial products in the State (details supplied). [41299/23]

Financial Services

Robert Troy

176. Deputy Robert Troy asked the Minister for Finance if he will clarify who is responsible for ensuring that the changes introduced by section 51(2) of the Financial Services and Pensions Ombudsman Act 2017, extending the statute of limitations beyond six years, are implemented in the manner anticipated by the Houses of the Oireachtas when making those changes; and who is charged with ensuring that the EU Community Principle of Effectiveness is being met by Ireland and that consumers are not precluded from rights granted to them under European law. [41300/23]

Financial Services

Robert Troy

177. Deputy Robert Troy asked the Minister for Finance if he will confirm that the Financial Services and Pensions Ombudsman, FSPO, rejected or refused to investigate 2,296 consumer complaints in 2022, which represents 49% of complaints, i.e., complaints that did not go to investigation in any form; and if he is surprised at the level of rejections and refusals given, that it is also the responsibility of the FSPO to educate the consumer as to what complaints can be processed. [41301/23]

Financial Services

Robert Troy

178. Deputy Robert Troy asked the Minister for Finance of the 2,296 complaints rejected/refused by the FSPO, how many of these complainants were actually advised/directed to the FSPO in 2022, by the financial institution processing the complaint in question. [41302/23]

Financial Services

Robert Troy

179. Deputy Robert Troy asked the Minister for Finance the reason that the FSPO, when reporting under S.I. No. 343/2015, does not report the required, under EU law, statistic "(e) the average time taken to resolve disputes", and instead uses a fabricated statistic, "closed", which is a term not recognised or defined (details supplied). [41303/23]

Financial Services

Robert Troy

180. Deputy Robert Troy asked the Minister for Finance if, given that the ADR Directive recommends that "A properly functioning ADR entity should conclude online and offline dispute resolution proceedings expeditiously within a timeframe of 90 calendar days…", and that the FSPO has the option to refuse complex cases or redirect them to the Courts, he is not surprised by this statistic of 934 days versus the EU-recommended 90 days. [41304/23]

Financial Services

Robert Troy

181. Deputy Robert Troy asked the Minister for Finance if he will explain the term "closed", which is most commonly utilised by the FSPO when assessing its complaint handling performance, as it is not a term used or defined by the European Commission when assessing the performance of Alternative Dispute Resolution entities in Member States. [41305/23]

Financial Services

Robert Troy

182. Deputy Robert Troy asked the Minister for Finance if he will explain how, when reporting to the EU for the year 2021, the FSPO reported that 4,279 complaints were "accepted for handling" with only 130 identified as "refused" or "rejected" against its own published "Overview of Complaints 2021", which showed that only 2,676 complaints were handled through investigation or mediation. [41306/23]

Financial Services

Robert Troy

183. Deputy Robert Troy asked the Minister for Finance the reason that the FSPO, when rejecting/refusing consumer complaints, makes no reference to relevant European Law, such as the Unfair Terms in consumer contracts Directive (UCTD) when raising opinions on its jurisdiction to investigate. [41307/23]

Tax Code

Michael Healy-Rae

184. Deputy Michael Healy-Rae asked the Minister for Finance if he will address a matter (details supplied); and if he will make a statement on the matter. [41314/23]

Financial Services

Bríd Smith

185. Deputy Bríd Smith asked the Minister for Finance if there are any current schemes or plans to introduce schemes to help people who, due to serious medical illness and history of same, have failed to obtain mortgages from banks and other lending institutions; and if he will make a statement on the matter. [41326/23]

Semi-State Bodies

Fergus O'Dowd

186. Deputy Fergus O'Dowd asked the Minister for Finance further to Parliamentary Question No. 434 of 11 September 2023, if he can clarify if bonuses are permitted for semi-State companies (details supplied); and if he will make a statement on the matter. [41429/23]

Pension Provisions

Richard Bruton

187. Deputy Richard Bruton asked the Minister for Finance if he has reviewed the value of the thresholds set out for tax relief on pensions; and if he will consider adjusting them, in view of the substantial inflation since they were set almost ten years ago. [41437/23]

Pension Provisions

Robert Troy

188. Deputy Robert Troy asked the Minister for Finance if he will adjust the cap on pension contributions in Budget 2024 (details supplied). [41438/23]

Tax Rebates

Paul Kehoe

189. Deputy Paul Kehoe asked the Minister for Finance if there are any circumstances by which a rebate of capital gains tax is available (details supplied) when not eligible for farm restructuring relief; and if he will make a statement on the matter. [41440/23]

Pension Provisions

Niamh Smyth

190. Deputy Niamh Smyth asked the Minister for Finance if he will review correspondence on a matter (details supplied); and if he will make a statement on the matter. [41466/23]

Pension Provisions

Niamh Smyth

191. Deputy Niamh Smyth asked the Minister for Finance if he will review correspondence on a matter (details supplied); and if he will make a statement on the matter. [41467/23]

Defective Building Materials

Joe McHugh

192. Deputy Joe McHugh asked the Minister for Finance to confirm that the Central Bank was kept abreast of the previous Mica redress scheme (Statutory Instrument - €2.3 billion) and the current Mica redress scheme (legislative - €3 billion) at all times; whether he will confirm that if, once the remedial option, as prescribed by the Housing Agency, is agreed, all remediated homes will be fully mortgageable; and if he will make a statement on the matter. [41559/23]

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]

Rental Sector

Ivana Bacik

194. Deputy Ivana Bacik asked the Minister for Finance the number of renters who have claimed the renters tax credit. [41618/23]

Departmental Bodies

Fergus O'Dowd

140. Deputy Fergus O'Dowd asked the Minister for Finance if any chief executive of a State/semi-State body or other public body under the aegis of his Department received any benefit from taxable benefits being paid on their behalf by the body/organisation for each of the years 2019 to date; if so, the amount and details, in tabular form; and if he will make a statement on the matter. [40759/23]

Defective Building Materials

Catherine Murphy

141. Deputy Catherine Murphy asked the Minister for Finance if he will devise some form of insurance support for people who own defective apartment blocks; and if he will make a statement on the matter. [40874/23]

Equality Proofing

Thomas Pringle

142. Deputy Thomas Pringle asked the Minister for Finance whether his Department is in the process of carrying out gender and equality proofing of revenue and taxation proposals as part of this year's budgetary process; and if he will make a statement on the matter. [40879/23]

Tax Credits

Pádraig Mac Lochlainn

143. Deputy Pádraig Mac Lochlainn asked the Minister for Finance the reason the Government does not provide the same tax relief for rental costs to students and their families, regardless of where they are studying on the island of Ireland, the Republic of Ireland or Northern Ireland. [40882/23]

Business Regulation

Sorca Clarke

144. Deputy Sorca Clarke asked the Minister for Finance if, in light of the increasing number of popular cultural, agricultural and sporting events becoming cashless/card-only entry events, which is impacting particularly older people and new Irish arrivals, he will consider introducing regulations to ensure that these events are accessible to those who wish to pay with cash. [40883/23]

Tax Collection

Michael Ring

145. Deputy Michael Ring asked the Minister for Finance if, in relation to 'brand ambassadors' who received free cars from certain motor companies, and since many of these have 'self-identified' in public, and that there was a 'benefit-in-kind' liability for each of those, he will confirm that the Revenue Commissioners will be reviewing the returns from those individuals if any have already been identified as defaulters; and if he will make a statement on the matter. [40889/23]

Tax Yield

Pearse Doherty

146. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue to be generated by the temporary solidarity contribution and cap on market revenues in each of the years 2024 and 2025, respectively (disaggregated by each - Temporary Solidarity Contribution and Cap on Market Revenues); and if the revenue with respect to each is included in the revenue base for 2024 and 2025, as outlined in the Summer Economic Statement. [40896/23]

Tax Data

Pearse Doherty

147. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the level of excise applied to home heating oil from €122.83 to €100, €72.83, €60 and €0.00, from 12 October 2023 to end-2023 and from 1 January 2024 to end-March 2024 respectively, in tabular form. [40897/23]

Primary Medical Certificates

Verona Murphy

148. Deputy Verona Murphy asked the Minister for Finance to provide an update on the Drivers and Disabled Passengers (Tax Concessions) Scheme 1994 and the disabled drivers' medical board of appeal; and if he will make a statement on the matter. [40904/23]

Customs and Excise

Catherine Murphy

143. Deputy Catherine Murphy asked the Minister for Finance the value of counterfeit prescription drugs and narcotics seized by customs officials at privately owned and State airports and ports of entry and exit that were passed to the HPRA for examination; and if he will provide the information in tabular form, by location, item and value, for the years 2019, 2020, 2021, 2022 and to date in 2023. [40692/23]

Tax Code

Michael Healy-Rae

144. Deputy Michael Healy-Rae asked the Minister for Finance if he will review the hike in the excise duty on fuel (details supplied); and if he will make a statement on the matter. [39508/23]

Tax Code

Michael Healy-Rae

145. Deputy Michael Healy-Rae asked the Minister for Finance if he will reduce alcohol excise by 7.5% in upcoming budgets (details supplied); and if he will make a statement on the matter. [39520/23]

Tax Code

Richard Boyd Barrett

146. Deputy Richard Boyd Barrett asked the Minister for Finance to outline his plans for a windfall tax, and the EU-wide plans for same; and if he will make a statement on the matter. [39526/23]

Real Estate Investment Trusts

Richard Boyd Barrett

147. Deputy Richard Boyd Barrett asked the Minister for Finance to provide full details of the tax regime for REITs; and if he will make a statement on the matter. [39527/23]

Defective Building Materials

Joe McHugh

148. Deputy Joe McHugh asked the Minister for Finance if he considered waiving VAT charges on households that decided to do repair works on their MICA affected home, but decided not to go through the mica redress scheme; if he considered waiving VAT charges for those who are carrying out repair works to their homes within the scheme, taking into account these householders are struggling with existing mortgages and high interest loans; and if he will make a statement on the matter. [39542/23]

Tax Code

Kathleen Funchion

149. Deputy Kathleen Funchion asked the Minister for Finance if he will consider reducing the VAT rate for cartographers and map publishers to 0%, in line with newspapers, given the small number of cartographers and map publishers in the country; and if he will make a statement on the matter. [39548/23]

Housing Provision

Mattie McGrath

150. Deputy Mattie McGrath asked the Minister for Finance for a breakdown of Home Building Finance Ireland's funding support to developers for the construction of housing, by county, annually, since its establishment; and if he will make a statement on the matter. [39585/23]

Tax Data

Pearse Doherty

151. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of not proceeding with the legislated increase in carbon tax to take effect in October 2023, for 2023 and 2024, respectively, VAT inclusive. [39615/23]

Tax Code

Paul Kehoe

152. Deputy Paul Kehoe asked the Minister for Finance if agricultural pre-cast concrete products will be included in a legislative amendment in the forthcoming Finance Bill to deal with how the concrete levy impacts on the sale of certain pre-cast products; and if he will make a statement on the matter. [39616/23]

EU Directives

Holly Cairns

153. Deputy Holly Cairns asked the Minister for Finance to detail the preparations being undertaken by his Department in advance of the European Accessibility Act (Directive (EU) 2019/882); the guidance that is being issued by his Department to organisations and businesses in advance of the enactment of the directive; and if he will make a statement on the matter. [39667/23]

Housing Schemes

Alan Dillon

154. Deputy Alan Dillon asked the Minister for Finance if the help-to-buy scheme will be extended to second-hand homes; and if he will make a statement on the matter. [39748/23]

Tax Appeals Commission

Matt Shanahan

155. Deputy Matt Shanahan asked the Minister for Finance for a breakdown by the Appeals Commissioner of the total number of determinations arrived at by the Tax Appeals Commission for the years 2020 to 2022; and if he will make a statement on the matter. [39986/23]

Tax Data

Catherine Murphy

156. Deputy Catherine Murphy asked the Minister for Finance the estimated cost in 2024 of reducing the 2% USC rate to persons earning between €12,012.01 and €22,920 to 1%, and for persons earning between €22,920.01 to €70,044, to reduce that 4.5% USC rate to 4%; and the number of persons who would benefit in both bands. [40116/23]

Tax Credits

Eoin Ó Broin

157. Deputy Eoin Ó Broin asked the Minister for Finance the number of renters who have availed of the renters' tax credit in 2023, providing a breakdown by county; the average amount claimed, by county; and the total amount claimed to date in 2023. [40138/23]

Business Regulation

Michael Ring

158. Deputy Michael Ring asked the Minister for Finance to outline the legal position in relation to businesses not accepting cash; and if he will make a statement on the matter. [40159/23]

Legislative Measures

Michael Ring

159. Deputy Michael Ring asked the Minister for Finance if he plans to introduce legislation pertaining to a cashless society; and if he will make a statement on the matter. [40160/23]

Tax Code

Steven Matthews

160. Deputy Steven Matthews asked the Minister for Finance further to Parliamentary Question No. 475 of 11 September 2023, if he will confirm the anomaly, which was acknowledged by him whereby foster children are treated differently in approved retirement fund legislation, will be rectified in the context of the upcoming budget; and if he will make a statement on the matter. [40169/23]

Mortgage Interest Rates

Robert Troy

161. Deputy Robert Troy asked the Minister for Finance if he will outline any measures which will be included in budget 2024 to assist mortgage holders whose accounts are currently with vulture funds and who are paying extremely high interest rates; and to outline what plans his Department has to assist these mortgage holders in being allowed to move their mortgage accounts to other lenders and to avail of fixed-rate mortgages. [40192/23]

Tax Code

Patrick Costello

162. Deputy Patrick Costello asked the Minister for Finance further to Parliamentary Question No. 430 of 11 September 2023, if he will consider extending the application of a reduced VAT rate to non-alcoholic beverages, regardless of the setting of sale (licensed premise, restaurant, supermarket or other retailer); and if he will make a statement on the matter. [40200/23]

Departmental Strategies

Carol Nolan

163. Deputy Carol Nolan asked the Minister for Finance to provide details on the measures his Department has taken to implement specific action points (details supplied) of the action plan to support the National LGBTI+ Inclusion Strategy 2019-2021. [40231/23]

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 Credits

Robert Troy

165. Deputy Robert Troy asked the Minister for Finance if his Department can consider changes to the capital gains tax credit system to attach the credit to the landlords rather than the property (details supplied). [40293/23]

Tax Reliefs

Steven Matthews

166. Deputy Steven Matthews asked the Minister for Finance the position regarding a review of the level of pension contributions that qualify for the higher rate of tax relief introduced in 2014; and if he will make a statement on the matter. [40311/23]

Tax Code

Ivana Bacik

167. Deputy Ivana Bacik asked the Minister for Finance the position regarding the residential zoned land tax; when it will be implemented; and if he will make a statement on the matter. [40339/23]

Tax Credits

Richard Bruton

168. Deputy Richard Bruton asked the Minister for Finance the value of each tax credit which can be claimed; and his latest estimate of the numbers claiming them. [40359/23]

Tax Credits

Richard Bruton

169. Deputy Richard Bruton asked the Minister for Finance the value of each tax exemption which can be claimed; and his latest estimate of the numbers claiming them (for example, the rent-a-room scheme, and so on). [40360/23]

Departmental Reports

Peadar Tóibín

170. Deputy Peadar Tóibín asked the Minister for Finance to provide a list of all studies, research and reports commissioned by his Department that were outsourced, in each year since the formation of this Government, in tabular form; the names of the companies to which each study, research and report was outsourced; the total cost for each; the number of reports finalised and presented to him that have yet to be released by his Department; the dates on which any such reports yet to be released were first provided to him; and if he will make a statement on the matter. [40370/23]

European Investment Bank

Paul Donnelly

171. Deputy Paul Donnelly asked the Minister for Finance if he has spoken with the President of the European Investment Bank to date in 2023. [40406/23]

Tax Clearance Certificates

Éamon Ó Cuív

172. Deputy Éamon Ó Cuív asked the Minister for Finance the last time the threshold under which a person in receipt of a grant or grants from the State in a calendar year, was not required to produce a tax clearance certificate was raised; the present level of the threshold; whether he intends increasing this threshold in line with inflation since to cut down unnecessary paperwork for recipients of modest grants; and if he will make a statement on the matter. [40435/23]

Tax Code

Neasa Hourigan

173. Deputy Neasa Hourigan asked the Minister for Finance if his Department has any plans to review or revise the current deferred tax assets regime as it relates to large financial institutions with significant previous losses; and if he will make a statement on the matter. [40468/23]