Cormac Devlin

202. Deputy Cormac Devlin asked the Minister for Finance for an update on the ongoing work of the EU’s Retail Investment Strategy; when he expects it to be finalised; the means by which that strategy will impact Ireland’s plans to increase retail investment; and if he will make a statement on the matter. [49343/25]

332. Deputy Cormac Devlin asked the Minister for Health if the HSE will provide, for each of the past three years, the number of hospital outpatient and day-case attendances where alopecia areata (ICD-10 L63) was recorded as a primary or secondary diagnosis, by hospital group and by hospital; and if she will make a statement on the matter. [49344/25]

333. Deputy Cormac Devlin asked the Minister for Health the number of whole-time equivalent consultant dermatologists and dermatology clinical nurse specialists, by hospital and hospital group; the number that list hair and scalp disorders as a special interest; whether the HSE has a published clinical pathway for alopecia areata, including step therapy and access to advanced therapies; and if she will make a statement on the matter. [49345/25]

87. Deputy Cormac Devlin asked the Tánaiste and Minister for Foreign Affairs and Trade the diplomatic initiatives planned in Budget 2026 to assist the Irish fashion sector in navigating post-Brexit rules-of-origin requirements and new US tariffs; and if he will make a statement on the matter. [47915/25]

172. Deputy Cormac Devlin asked the Tánaiste and Minister for Defence the expected date of publication of the maritime security strategy; the way in which potential newly identified capabilities will be funded in view of the fact they are not reflected in the recent National Development Plan review; and if he will make a statement on the matter. [47812/25]

173. Deputy Cormac Devlin asked the Tánaiste and Minister for Defence his views on the recent article in a publication (details supplied) regarding the future of the multi-role vessel project; the project timelines; whether he is satisfied that the project can be progressed under the recent national development plan capital allocation; and if he will make a statement on the matter. [47813/25]

174. Deputy Cormac Devlin asked the Tánaiste and Minister for Defence if he will publish a percentage breakdown of capital investment by service branch, when he sets out his plan for the national development plan capital allocation; and if he will make a statement on the matter. [47814/25]

175. Deputy Cormac Devlin asked the Tánaiste and Minister for Defence if he is satisfied that the PC-9M fleet can continue in service beyond its current expected end-of-life in 2025; and if he will make a statement on the matter. [47815/25]

289. Deputy Cormac Devlin asked the Minister for Finance the estimated annual yield to the Exchequer from VAT on clothing and fashion retail sales in the latest year available; and if he will make a statement on the matter. [47909/25]

290. Deputy Cormac Devlin asked the Minister for Finance the approximate PAYE, PRSI, and USC contributions arising from direct employment in the fashion, design, and craft sectors; and if he will make a statement on the matter. [47910/25]

291. Deputy Cormac Devlin asked the Minister for Finance whether he will consider sector-specific reliefs or supports such as enhanced capital allowances or start-up tax credits for the fashion and design industry in Budget 2026; and if he will make a statement on the matter. [47911/25]

292. Deputy Cormac Devlin asked the Minister for Finance if he will cost the annual Exchequer impact of increasing the guide-assistance dog allowance from €825 to €1,250; and if he will examine index-linking this allowance from 2026; and if he will make a statement on the matter. [47919/25]

293. Deputy Cormac Devlin asked the Minister for Finance if he will consider permitting medical expenses tax relief on verified veterinary bills associated with accredited assistance dogs in addition to the current allowance; if he will publish costings for annual caps of €1,000 and €1,500 per claimant; and if he will make a statement on the matter. [47920/25]

294. Deputy Cormac Devlin asked the Minister for Finance if he will examine the introduction of a refundable tax credit for assistance-dog insurance premiums and mandatory recertification costs, including costings for caps of €300 and €500 per annum; and if he will make a statement on the matter. [47921/25]

295. Deputy Cormac Devlin asked the Minister for Finance if he will examine a non-refundable tax credit for veterinary expenses for large family pets (cats and dogs), conditional on proof of microchipping, licensing and up-to-date vaccinations; if he will publish costings for credit levels of €200, €300 and €500 per household; and if he will make a statement on the matter. [47922/25]

296. Deputy Cormac Devlin asked the Minister for Finance if he will assess the feasibility of a tax credit for adopting a rescue dog or cat from a registered charity, including proposed parameters such as a €200 per-household annual credit, anti-fraud controls, and expected uptake; and if he will make a statement on the matter. [47923/25]

297. Deputy Cormac Devlin asked the Minister for Finance if he will review the VAT treatment of veterinary services and companion-animal medicines, including the scope under the EU VAT directive to apply a reduced rate to neutering, vaccination and microchipping provided by registered veterinarians; and if he will make a statement on the matter. [47924/25]

298. Deputy Cormac Devlin asked the Minister for Finance if he will request the tax strategy group to prepare a paper for Budget 2026 on options to improve affordability for assistance-dog owners and for households with large family pets, including distributional analysis, compliance incentives for licensing, microchipping and indicative costings; and if he will make a statement on the matter. [47925/25]

302. Deputy Cormac Devlin asked the Minister for Finance if he will consider extending the dividend withholding tax exemption to investment limited partnerships (ILPs) in order that ILPs are treated on a par with other Irish regulated funds; if he will provide an assessment of the Exchequer impact; the anti-avoidance guardrails that would apply; the expected effect on Ireland’s competitiveness in private equity, private credit and infrastructure investment, in the context of mobilising patient capital for housing, SMEs and renewables; and if he will make a statement on the matter. [48074/25]

303. Deputy Cormac Devlin asked the Minister for Finance if he will expedite amendments to broaden the anti-reverse hybrid exemption in order that private asset funds can hold more than 10% in a single issuer while retaining tax-transparent status; to outline the compatibility of such a change with anti-tax-avoidance directives; the safeguards proposed, the international comparators and the timeframe for legislative change; and if he will make a statement on the matter. [48075/25]

304. Deputy Cormac Devlin asked the Minister for Finance if he will examine expanding the dividend participation exemption to dividends from companies beyond EU or treaty-country jurisdictions, excluding zero-tax territories and those on the EU non-cooperative list; the costs, benefits and risk mitigations, and the impact on Ireland’s attractiveness as a holding company location for private asset managers; the options for inclusion in the Finance Bill; and if he will make a statement on the matter. [48076/25]

305. Deputy Cormac Devlin asked the Minister for Finance if he will expedite targeted modernisations to the Section 110 regime, including rectifying unintended impacts of recent credit rule changes, modifying the day €10 million asset threshold, extending the eight-week election period, and consolidating duplicative interest deductibility provisions; the public consultation plan; the expected timeline for draft legislation; the anticipated impact on private credit and infrastructure finance activity in Ireland; and if he will make a statement on the matter. [48078/25]

306. Deputy Cormac Devlin asked the Minister for Finance if his Department or the Central Bank of Ireland holds data on the average and median credit card limits of new mortgage applicants in each of the past five years, by borrower type that is, first-time buyer, mover, switcher, income band, and region; and if he will make a statement on the matter. [48079/25]

307. Deputy Cormac Devlin asked the Minister for Finance if he will publish the distribution of credit card limits among new mortgage applicants in each of the past five years for example, €0, €1,000–€3,000, €3,001–€6,000, €6,001–€10,000, over €10,000, together with the corresponding notional monthly repayment assumptions applied by regulated lenders for affordability assessments, in tabular form; and if he will make a statement on the matter. [48080/25]

308. Deputy Cormac Devlin asked the Minister for Finance if he will provide data on the proportion and number of mortgage applications approved and declined in each of the past five years where revolving credit facilities that is, credit cards or overdrafts were recorded as a material factor in the affordability outcome, including the average reduction in approved loan size attributable to credit card limits; and if he will make a statement on the matter. [48081/25]