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, priv…
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 …
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 option…
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 legis…
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…
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 …
309. Deputy Cormac Devlin asked the Minister for Finance if he will request, acknowledging the statutory independence of the Central Bank of Ireland, that it compile and publish an analysis of the marginal impact of each additional €1,000 in credit card limit on modelled mortgage affordability and loan size, controlling for income, LTI, LTV, age, and borrower type; and if he will make a statement on the matter. [4808…
408. Deputy Cormac Devlin asked the Minister for Enterprise, Tourism and Employment if his Department has an estimate of total employment direct, indirect, and induced supported by the Irish fashion industry; and if he will make a statement on the matter. [47912/25]
409. Deputy Cormac Devlin asked the Minister for Enterprise, Tourism and Employment whether dedicated enterprise supports will be introduced in budget 2026 for SMEs in the fashion and design sector for example, in areas such as research and development grants, innovation vouchers, or loan schemes; and if he will make a statement on the matter. [47913/25]
410. Deputy Cormac Devlin asked the Minister for Enterprise, Tourism and Employment if he is considering a targeted export promotion initiative in budget 2026 to support Irish fashion and design brands, particularly in key markets such as the EU, UK, and US; and if he will make a statement on the matter. [47914/25]
411. Deputy Cormac Devlin asked the Minister for Enterprise, Tourism and Employment the plans in budget 2026 to expand trade missions or market access programmes specifically aimed at fashion and creative industries to strengthen Irish brand presence abroad; and if he will make a statement on the matter. [47916/25]
432. Deputy Cormac Devlin asked the Minister for Enterprise, Tourism and Employment the trade-related supports 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. [49539/25]
657. Deputy Cormac Devlin asked the Minister for Housing, Local Government and Heritage if data is available for first home scheme participants on the distribution of applicants’ credit card limits; the relationship between such limits and approval outcomes, and the guidance given to applicants on managing revolving credit during the application process; and if he will make a statement on the matter. [48083/25]
729. Deputy Cormac Devlin asked the Minister for Social Protection if his attention has been drawn to an issue concerning the wage subsidy scheme (details supplied); and if he will make a statement on the matter. [47818/25]
731. Deputy Cormac Devlin asked the Minister for Social Protection whether current employment in the fashion, textile, and clothing retail sectors making PRSI contributions has been quantified in Budget planning documentation; whether additional activation supports, or training schemes are being considered for this workforce in Budget 2026; and if he will make a statement on the matter. [47918/25]