Questions

322. Deputy Aidan Farrelly asked the Minister for Finance the amount expended on cloud storage solutions in the past five years and to date in 2025; and if he will provide the data storage supplier, in tabular form. [51363/25]

323. Deputy John Lahart asked the Minister for Finance if he is aware and if it was an unintended consequence that, of every €100 granted in budgets in recent years to ease the cost of energy for consumers, energy companies took €9 in VAT from the sum allocated to consumers by the Government, thereby denying consumers an additional 9% subvention in the process; and if he will make a statement on the matter. [51376/2…

324. Deputy John Lahart asked the Minister for Finance if he will provide an update on a PRSA dispute with a financial company (details supplied) which has been due for adjudication according to correspondence from the Financial Services Ombudsman, at the end of 2024; the reason for the delay of almost one year in deciding this case; and if he will make a statement on the matter. [51377/25]

325. Deputy Cormac Devlin asked the Minister for Finance if he will consider introducing a special tax levy on windfall profits accruing to private IPAS centre contracts/operators; and if he will make a statement on the matter. [51445/25]

326. Deputy Eoghan Kenny asked the Minister for Finance the reasons a research stipend of a PhD student cannot be included as income in an application for a mortgage; and if he will make a statement on the matter. [51450/25]

327. Deputy John Lahart asked the Minister for Finance if he is aware of significant delays in the adjudication of complaints by the Financial Services and Pensions Ombudsman, with some complainants waiting well beyond the timelines initially indicated; if he will seek an explanation from the Ombudsman regarding the reasons for such delays; and if he will make a statement on the matter. [51621/25]

328. Deputy Albert Dolan asked the Minister for Finance the number of outstanding appellants before the Disabled Drivers Medical Board of Appeal who reside in the west of Ireland; if he will arrange for a clinic of the board to be convened in Galway or another suitable west of Ireland location, given the accessibility challenges for applicants required to travel to Dublin; and if he will make a statement on the matte…

329. Deputy Aidan Farrelly asked the Minister for Finance the date on which the new Revenue Commissioners customs cutter vessels will be fully operational, and the number of Revenue Commissioners staff, by grade, that have been fully trained in the use of the new cutter vessels. [51833/25]

330. Deputy Naoise Ó Muirí asked the Minister for Finance the take-up of the mortgage relief scheme in budget 2025; the average value of the relief paid; and if any provision has been made for renewing it for a further year. [51917/25]

331. Deputy Naoise Ó Muirí asked the Minister for Finance the take-up of the landlord relief; the cost of the relief; and if he will make a statement on the matter. [51918/25]

332. Deputy Naoise Ó Muirí asked the Minister for Finance the thresholds and rates for Capital Acquisitions Tax; his views on the appropriate relationship for different categories of recipient; and if he will make a statement on the matter. [51919/25]

333. Deputy Ged Nash asked the Minister for Finance if he plans to extend the life of the Key Employment Engagement Programme which is scheduled to finish in 2025; and if he will make a statement on the matter. [51925/25]

334. Deputy Danny Healy-Rae asked the Minister for Finance to provide an update on VAT rates for tourism and hospitality (details supplied); and if he will make a statement on the matter. [51955/25]

335. Deputy Danny Healy-Rae asked the Minister for Finance if he will consider a matter (details supplied) regarding rural public houses; and if he will make a statement on the matter. [51956/25]

336. Deputy John McGuinness asked the Minister for Finance the number of cases prosecuted by the State relating to the smuggling of coal and other fuels across the Border with Northern Ireland; the value of the fines issued relative to this activity; if total tonnage in respect of coal smuggling has been estimated; if so, the figures for the past five years; and if he will make a statement on the matter. [51967/25]

337. Deputy John McGuinness asked the Minister for Finance if all Government Departments and agencies that make payments to individuals and businesses that are account holders with banks or credit unions do so using the BIC and IBAN numbers only; if there is any exception to this normal practice; and if he will make a statement on the matter. [51968/25]

338. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will provide a full breakdown of the average cost of €436,000 per modular home delivered under the rapid build programme, separating the costs for build components (details supplied), in tabular form. [51319/25]

339. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the procurement processes used for the award of contracts for modular units and site works under the rapid build programme; whether these were subject to open tender, restricted procedure, negotiated procedure without prior publication, or emergency procurement; and whether any independent value…

340. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the benchmarking of cost per modular unit undertaken against comparable schemes in other EU member states or in the Irish private sector; to provide the outcome of that analysis; and if not, to explain the reason such benchmarking was not carried out given the scale of public expenditure. [51322…

341. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will publish post-completion audit reports on the rapid build modular housing programme, including the Clonmel development, showing final actual costs against projected costs; and the expected timeline for publication of those reports. [51323/25]

342. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the measures introduced within his Department to prevent similar cost escalation in future rapid-delivery housing projects; and to outline the governance arrangements in place to monitor expenditure and ensure accountability for value for money. [51324/25]

343. Deputy Conor Sheehan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the capital funding allocated to OPW capital works projects in the National Development Plan for the period 2026 to 2030; and if he will make a statement on the matter. [51114/25]

344. Deputy Ged Nash asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the position regarding the Catchment Flood Risk Assessment and Management programme interventions the OPW plans to take in relation to mitigating flooding risks in Bettystown and Mornington in East Meath; and if he will make a statement on the matter. [51248/25]

345. Deputy Grace Boland asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he and his Department will consider the small piece of land behind Lusk Garda Station for a community building which could house community groups (details supplied); and if he will make a statement on the matter. [51249/25]

346. Deputy Grace Boland asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he and his Department have identified a site for a driving test centre in North County Dublin which would cater for the growing population; and if he will make a statement on the matter. [51250/25]