368. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of households nationally that have notified Revenue of disputes or queries relating to LPT band placement since 1 October 2025, and the number of these arising from Cork. [64961/25]
369. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated number of households in each county whose LPT valuation band will remain unchanged for 2026-2030 but who will still face an increased LPT liability due to changes in band charges. [64962/25]
370. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has met with the Department of Housing, Local Government and Heritage or the Housing Agency to assess whether increased LPT liabilities for homes valued between €200,000 and €500,000 could affect supply decisions by small landlords, and if so, to detail the outcome of such engagements. [64963/25]
371. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the expected number of Band 1 properties in local authority or approved housing body ownership nationally for 2026-2030; and whether Revenue has issued guidance to ensure these properties are recorded consistently across all authorities. [64964/25]
372. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has assessed the potential administrative burden arising from revaluation disputes for 2026-2030; and the estimated impact on Revenue staffing and processing times. [64965/25]
373. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance when he intends to publish updated LPT statistics reflecting the band movements from the October-November 2025 valuation returns; and whether these statistics will be made available at county level. [64966/25]
374. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of properties that Revenue estimated would cross two or more LPT valuation bands between 2021 and 2026; and the methodology used to calculate multi-band movements. [64967/25]
375. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated financial impact on households in Cork City and Cork County whose valuations sit at the upper end of their current band and who are most likely to cross into a higher band for 2026-2030. [64968/25]
376. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department issued any direction or guidance to the Revenue Commissioners during the 2025 valuation exercise regarding the potential impact of rising valuations on owner-occupier affordability or small landlord viability. [64969/25]
377. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of properties nationally and in Cork that have submitted corrected, amended or disputed valuations during the October-November 2025 LPT return window. [64970/25]
378. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated percentage of homes built between 2021 and 2025 that will fall into higher LPT bands under the 2026 valuation; and whether this was considered in budget 2026 planning. [64971/25]
379. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department analysed the potential for increased LPT liabilities to interact with mortgage affordability thresholds used by the Central Bank, particularly for first-time buyers. [64972/25]
380. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department conducted any regional or economic distributional analysis of households most at risk of financial strain from increased LPT valuations; and if so, to publish this analysis. [64973/25]
381. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of landlords with one or two rental properties who moved into a higher LPT band in 2021; and whether updated estimates exist for 2026. [64974/25]
382. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated additional LPT yield for each local authority if the 2026 band structure results in upward band movement above the Revenue Commissioner's assumed four percent. [64975/25]
383. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of internal Department of Finance or Revenue Commissioners meetings held between January and September 2025 concerning the LPT revaluation cycle, and whether minutes or briefing summaries will be published. [64976/25]
384. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has examined whether hidden credit line exposures influenced lender decisions on small business loans; and the number of cases identified. [65110/25]
385. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to confirm whether any lenders applied hidden credit line structures when pricing credit for SMEs farms or sole traders; and to provide details of any cases under review. [65111/25]
386. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether hidden credit line exposures affected the approval rates for business loans in any region including Cork and to indicate the evidence available. [65112/25]
387. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any lender reported errors in business customer credit assessments are linked to hidden credit line exposures; and the number of accounts remain unresolved. [65113/25]
388. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to indicate whether hidden credit line exposures contributed to inconsistencies in loan restructures offered to small businesses; and the actions which have been taken to correct these inconsistencies. [65114/25]
389. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to confirm whether hidden credit line exposures affected interest rate setting for SME loans and to state whether any rate corrections are expected. [65115/25]
390. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to outline whether hidden credit line exposures influenced decisions to sell or transfer SME loan portfolios and to say how many relevant transactions have been examined. [65116/25]
391. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to state whether his Department has reviewed any impact of hidden credit line exposures on the credit guarantee schemes offered to small businesses and to provide the findings. [65117/25]
392. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to confirm whether lenders have been directed to review all business loan accounts for links to hidden credit line exposures; and when this review will be completed. [65118/25]