503. Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the rent tax credit with the credit equivalent to 8.3% of an individual’s annual rent, with a minimum credit of €1,500 and a maximum credit of €2,500, per year, clarifying both the full cost and the net cost if the Government has any funding allocated for rent relief in 2026. [45028/25]
504. Deputy Pearse Doherty asked the Minister for Finance the revenue that would raised by introducing a 25% or 50% cap respectively on corporation tax relief utilised in a single year by NAMA-participating banks, in first and full year terms; and if it has been introduced in the year 2024. [45029/25]
505. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by introducing a 25% or 50% cap respectively on corporation tax relief utilised in a single year by all banks, in first- and full-year terms; and had it been introduced in the year 2024. [45030/25]
507. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by increasing the IREF withholding tax to 25%, 30%, 33%, 35% and 40%, respectively. [45097/25]
508. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by applying the IREF withholding tax to REITs instead of the investment undertaking withholding tax; and if he will make a statement on the matter. [45098/25]
509. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 284 of 5 February 2025, to outline all circumstances under which the non-resident can make a claim to the Revenue Commissioners for the IREF withholding tax to be reduced under the terms of a double taxation treaty. [45099/25]
510. Deputy Pearse Doherty asked the Minister for Finance the number of claims to the Revenue Commissioners for the IREF withholding tax to be reduced each year since 2016; the number rejected and accepted; and the withheld tax foregone each year, in tabular form. [45100/25]
511. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by removing any ability by unit holders of IREF to reduce their withholding tax. [45101/25]
532. Deputy Pearse Doherty asked the Minister for Finance the annual revenue raised for the exchequer through 'motoring fines' as detailed in monthly fiscal monitors for each year since 2016 and to date in 2025; and if he will make a statement on the matter. [46091/25]
533. Deputy Pearse Doherty asked the Minister for Finance if 'non-tax balance of escrow fund' as detailed in the fiscal monitor represents the full interest paid on the apple tax; and if he will make a statement on the matter. [46092/25]
534. Deputy Pearse Doherty asked the Minister for Finance to outline the minimum time period between revenue issuing a notice or assessment and revenue issuing a request for payment that gives revenue the power to use enforcement measure without further notice; and if he will make a statement on the matter. [46093/25]
535. Deputy Pearse Doherty asked the Minister for Finance of the 496 cases with the FSPO for over five years without resolution, the share of those related to banking; of the 231 cases that at no stage were placed on hold or closed the number that relate to banking as per correspondence (details supplied); and if he will make a statement on the matter. [46096/25]
553. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would raised by increasing the remote betting duty by 1%; if there are any restrictions on the ability of the State to apply differing rates of betting duty and remote betting duty; and if he will make a statement on the matter. [46554/25]
554. Deputy Pearse Doherty asked the Minister for Finance if the estimated cost of abolishing the LPT assumes a 0% adjustment at each local authority; or to clarify the level of assumed adjustment within the costing; and if he will make a statement on the matter. [46555/25]
555. Deputy Pearse Doherty asked the Minister for Finance what share of mortgages with non-lending non-banks also known as vulture funds are on interest only mortgages; and if he will make a statement on the matter. [46556/25]
556. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of the Exchequer of implementing a €48.50 per tonne of CO2 emitted from the 1 January 2026 on a first and full-year basis; and if he will make a statement on the matter. [46557/25]
557. Deputy Pearse Doherty asked the Minister for Finance if the scheduled 2026 carbon tax increase is contained within the Revenue Commissioners projections set out in the annual progress report; and if he will make a statement on the matter. [46558/25]
559. Deputy Pearse Doherty asked the Minister for Finance the revenue raised as a result of the high-income individuals’ restriction measure each year since 2016; the income level applied for each year and the effective tax rate; the number of taxpayers that self-declare each year in their tax returns that they are subject to the restriction; and if he will make a statement on the matter. [46581/25]
560. Deputy Pearse Doherty asked the Minister for Finance the estimated savings from removing tax credits from incomes above €100,000 based off the latest data; and if he will make a statement on the matter. [46582/25]
563. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised in the first year by increasing non-resident landlord withholding tax to 40%; the estimated revenue raised in the first year by increasing non-resident landlord withholding tax to 40% and removing all exemption to the withholding tax; and if he will make a statement on the matter. [46614/25]
573. Deputy Pearse Doherty asked the Minister for Finance if he will confirm that Ireland is no longer the home country for Israeli bonds; and if he will make a statement on the matter. [46766/25]
577. Deputy Pearse Doherty asked the Minister for Finance the date that the Central Bank of Ireland received the request from Israel to transfer the approval of their bond prospectus to another member state; if the Central Bank of Ireland had any correspondence with Israeli authorities prior to receiving the request for a transfer; and if he will make a statement on the matter. [46861/25]
578. Deputy Pearse Doherty asked the Minister for Finance the date that ESMA was notified of the transfer of Israel’s bond prospectus to another member state; and if he will make a statement on the matter. [46862/25]
579. Deputy Pearse Doherty asked the Minister for Finance when the Central Bank of Ireland made the decision to grant Israel a transfer of bonds to another member state; the rationale for the decision taken; the engagement the Central Bank had with other branches of Government in relation to the decision; and if he will make a statement on the matter. [46863/25]
580. Deputy Pearse Doherty asked the Minister for Finance the date that the Central Bank of Ireland transferred documentation filed and the decision to grant the transfer of Israeli bonds to the Luxembourg Central Bank; and if he will make a statement on the matter. [46864/25]