Questions

176. Deputy Michael Cahill asked the Minister for Finance to provide an up-to-date report on tax relief for gym membership as outlined in budget 2025 and in the programme for Government; and if he will make a statement on the matter. [6921/25]

177. Deputy Michael Cahill asked the Minister for Finance the details of the tax initiatives he is putting in place to support farm succession; and if he will make a statement on the matter. [6922/25]

178. Deputy Mark Wall asked the Minister for Finance if he is aware that emergency vehicles are being taken off ambulance officers given the importance of these vehicles to response times; the number of times these officers have been able to respond to incidents within their own communities, given that an issue with benefit-in-kind is being quoted as the reason; the efforts he had made to resolve the matter; and if h…

179. Deputy James O'Connor asked the Minister for Finance the timeline for the review of research and development tax credits; when it will commence; the steps along the review; his views on whether it is a key instrument in Ireland's competitiveness in an challenging global business environment with many competitors to Ireland on incentives including the UAE; and if he will make a statement on the matter. [7044/25]

180. Deputy James O'Connor asked the Minister for Finance his position on the OECD tax agreement following the statements of President Trump on warning to countries that implement it against US companies; if the agreement will be review by the Government shortly; the timeline for when the matter will be discussed with his EU Colleagues on the Economic and Financial Affairs Council; if he plans to make a statement in …

181. Deputy Sinéad Gibney asked the Minister for Finance if his Department has taken advice in respect of the use of artificial intelligence, AI, within the Department; if any section of his Department currently makes use of AI; the purposes it is utilised for and costs associated with same; and if he has consulted with any consultancy firms in respect of the use of AI. [7051/25]

182. Deputy Michael Fitzmaurice asked the Minister for Finance if he can confirm if the Flood Insurance Bill 2021 has been enacted; and if he will make a statement on the matter. [7091/25]

183. Deputy James Geoghegan asked the Minister for Finance further to Parliamentary Question No. 398 of 5 February 2025, his views in relation to a tourism accommodation levy on short-term stays in paid accommodation in the context of the Dublin Taskforce recommendations; and if he will make a statement on the matter. [7106/25]

184. Deputy John Lahart asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he plans to address the retention challenges in the fire services, specifically as they relate to pension reforms; if he is considering reinstating the supplementary pension scheme or providing alternatives to support the financial wellbeing of those in uniformed services; and if he will make a statemen…

185. Deputy Barry Ward asked the Minister for Public Expenditure, National Development Plan Delivery and Reform his position with the ongoing public sector discussions regarding a potential reversal of the previous financial decision to reduce the daily rate of payment for former members of the public service appointed to public sector interview boards for their expertise and experience; and if he will make a stateme…

186. Deputy Liam Quaide asked the Minister for Enterprise, Trade and Employment if he will outline the supports available to new businesses established in 2024 and not eligible for the increased cost of business scheme or the associated Power Up grant; and if he will make a statement on the matter. [6838/25]

187. Deputy John Connolly asked the Minister for Enterprise, Trade and Employment the number of businesses refused the Power Up grant due to not being rates compliant for 2023, as per the increased cost of business criteria. [6886/25]

188. Deputy Marie Sherlock asked the Minister for Enterprise, Trade and Employment the number of migrant workers on employment permits who have changed employer while remaining on their employment permit since the provision to do so was introduced as part of the Employment Permits Act 2024. [6914/25]

189. Deputy Peadar Tóibín asked the Minister for Enterprise, Trade and Employment the steps his Department is taking to safety proof the electricity system from future extreme weather events; the amount spent on mitigating against power outages; if his Department has conducted any analysis on the amount of underground versus overground electricity cables in Ireland in comparison to other EU countries; and if he will …

190. Deputy Ged Nash asked the Minister for Enterprise, Trade and Employment if the Government plans to hold a referendum on the Unified Patents Court; and if he will make a statement on the matter. [6968/25]

191. Deputy Marie Sherlock asked the Minister for Enterprise, Trade and Employment the total number of new businesses established in 2024; and the number established in rateable and non-rateable premises. [7062/25]

192. Deputy James Geoghegan asked the Minister for Enterprise, Trade and Employment how he plans to balance the need for Ireland to be at the forefront of AI innovation while also developing a policy for responsible AI use; what he considers to be the main obstacles to the implementation of his Department’s AI policy; to provide a progress update on his strategy to address these challenges; and if he will make a stat…

193. Deputy Barry Heneghan asked the Minister for Enterprise, Trade and Employment if his Department has assessed the impact of an organisations effective monopoly on music licensing in Ireland, particularly in comparison to EU counterparts where licensing fees are more competitive; and if he will consider measures to introduce greater competition or alternative licensing models to reduce costs for the hospitality se…

194. Deputy Darren O'Rourke asked the Minister for Education if she will detail her Department’s capital budget in each of the past five years; and the percentage of that budget spent at 31 December in each of those years; and if she will make a statement on the matter. [6830/25]

195. Deputy Barry Ward asked the Minister for Education the position regarding the additional needs allocation for a school (details supplied); if her attention has been drawn to the concerns of school management in relation to the potential reduction in this allocation; and if she will make a statement on the matter. [6837/25]

196. Deputy Paul Murphy asked the Minister for Education the plans to provide a special class in a school (details supplied); when a special class will be provided; and the plans to provide a special education teacher in the school. [6843/25]

197. Deputy Roderic O'Gorman asked the Minister for Education the current and capital projects under the remit of her Department that received EU funding in 2024; and the percentage of the funding that was actually covered by the EU in each of those projects, in tabular form. [6848/25]

198. Deputy Eoghan Kenny asked the Minister for Education if her Department considers rule 64 (1) of the rules for national schools a barrier that prevents pupils with moderate intellectual disabilities in special schools access to transition year, as it states that a pupil may not be retained on the rolls after the 18th anniversary of their birth; and if she will make a statement on the matter. [6874/25]

199. Deputy Emer Currie asked the Minister for Education the number of children the National Council for Special Education has identified in Dublin 15 that require a place in a special class or special school for September 2025; the number that have secured places; the number that do not have one, in tabular form; and if she will make a statement on the matter. [6926/25]

200. Deputy Emer Currie asked the Minister for Education the number of new special classes and new classes in special schools that will be opened in Dublin west for September 2025 across secondary and primary levels. [6927/25]