Questions

360. Deputy Conor D. McGuinness asked the Minister for Finance if beauty service providers will be included in the reduced 9% Vat rate announced in Budget 2026, as hairdressers are. [55127/25]

361. Deputy Peadar Tóibín asked the Minister for Finance to provide a list of all studies, research and reports commissioned by his Department that were outsourced, in each of the past five years, in tabular form; the names of the companies to which each study, research and report was outsourced; the total cost for each; the number of reports finalised and presented to him that have yet to be released by his Departme…

362. Deputy Malcolm Byrne asked the Minister for Finance the measures his Department is putting in place to monitor the reduction in VAT on certain services from 13.5% to 9.5%; and whether it will be passed on to the consumer; and if he will make a statement on the matter. [55196/25]

363. Deputy Malcolm Byrne asked the Minister for Finance the measures his Department is putting in place to monitor the reduction in VAT on new apartments from 13.5% to 9.5%; whether it will be passed on to the purchaser; and if he will make a statement on the matter. [55197/25]

364. Deputy Peadar Tóibín asked the Minister for Finance the amount collected in carbon tax in each month since its establishment, in tabular form. [55215/25]

365. Deputy Michael Cahill asked the Minister for Finance the number of people who purchased a house under the help-to-buy scheme for 2023, 2024 and 2025 in Kerry; and if he will make a statement on the matter. [55295/25]

366. Deputy John Lahart asked the Minister for Finance the proposals that have been implemented and not implemented, respectively from a report (details supplied); and when the proposals not yet implemented will be implemented. [55343/25]

367. Deputy Albert Dolan asked the Minister for Finance if his Department and each body under its aegis discloses expenditure on external consultancy and adviser fees, by category (details supplied) in their annual report and or financial statements for each accounting year; if they provide direct web links to the most recent publications where these Section 1.5 disclosures are set out for his Department and for each…

368. Deputy Jennifer Whitmore asked the Minister for Finance his views on the fact that while the DIRT exemption limit of €18,000 for over 65s has not changed for a number of years, increases in the State pension mean that it is increasingly difficult for pensioners to stay under that limit if they have any additional income at all; if he will consider increasing this limit; and if he will make a statement on the mat…

369. Deputy Mattie McGrath asked the Minister for Finance the rationale for excluding Clonmel from the recent expansion of the Living City Initiative; the criteria used to select Athlone, Drogheda, Dundalk, Letterkenny and Sligo for inclusion; if he will acknowledge the regeneration needs of Clonmel as a town of comparable size and historic character; and if he will commit to reviewing this decision with a view to in…

370. Deputy Jennifer Whitmore asked the Minister for Finance for an update on the expansion of his Department’s green building methodology from a tax perspective to include all six EU Taxonomy for Sustainable Activities based on the EU Green Budgeting Reference Framework and the OECD Green Budgeting Framework, as committed to in the Climate Action Plan 2025 and due in Q4 2025; and if he will make a statement on the m…

371. Deputy Conor Sheehan asked the Minister for Finance the reasons for the decision to implement a derelict property tax as opposed to a vacant property tax in Budget 2026; and if he will make a statement on the matter. [55528/25]

372. Deputy Robert O'Donoghue asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the process by which his Department assesses proposals from Tusla or the Department of Children, Disability and Equality to adjust allowances for high-risk or high-intensity services such as special care (details supplied); whether staff retention and service continuity are factored into s…

373. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide a breakdown of total voted expenditure distinguishing once-off measures from recurring commitments in each of the past three fiscal years; the methodology used by his Department in classifying temporary supports; and the measures being taken to restore fiscal discipline and transparen…

374. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to Parliamentary Question Nos. 353, 354 and 356 of 17 September 2025, the specific statutory or administrative actor who is responsible for monitoring and evidencing compliance with Circular 05/2023 across the public service; and if his Department considers that responsibility rests wit…

375. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to his reply that his Department ‘has no role in monitoring compliance’ to set out whether the eTenders platform currently captures sufficient data to produce central compliance statistics for Circular 05/2023 (e.g. counts of advertisements at/above €50,000 for goods/services, €200,000 …

376. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide copies (or links) of circulars, guidance notes, compliance reminders or buyer alerts issued by his Department/OGP since March 2023 relating to Circular 05/2023 obligations (advertising thresholds, award-notice publication €25,000, completion of award-notice fields); and to provide th…

377. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will commit to publishing a quarterly compliance dashboard for Circular 05/2023 showing the national compliance rates by obligation and sector; a list of contracting authorities with material non-compliance; the remediation actions and timelines agreed with those bodies and, if not, to se…

378. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the escalation and sanction framework available where contracting authorities persistently fail to comply with Circular 05/2023 (e.g. under the public spending code, internal audit, Comptroller and Auditor General observations, or performance agreements with accounting officers); and, if such a…

379. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to his reply of 17 September 2025, the way in which the Oireachtas can be assured that Circular 05/2023 is being implemented if his Department does not centrally monitor compliance, if no central compliance statistics are published, and if no escalation pathway is defined; and if he acc…

380. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide, for each quarter since Quarter 2 2023, the number of contract award notices €25,000 published on eTenders ; the proportion where all mandatory data fields were completed; and the number of awards recorded as off-platform competitions subsequently uploaded. [55049/25]

381. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if his Department will instruct the OGP to introduce an accounting officer compliance certificate (annexed to appropriation accounts) affirming that the Department/Body advertised all contracts at/above Circular 05/2023 thresholds; published all awards €25,000 (including off-platform procuremen…

382. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if there are any technical, legal, operational, or policy constraints preventing his Department, when publishing quarterly reports of payments or purchase orders over €20,000, from including additional columns that link each payment to its underlying procurement process specifically tender/cont…

383. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if all contracting authorities under the aegis of his Department are in full compliance with Circular 05/2023, in particular the mandatory requirement to publish contract award notices for all contracts above €25,000; and if he will provide details of the monitoring or enforcement arrangements …

384. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide a list of all studies, research and reports commissioned by his Department that were outsourced, in each of the past five years, in tabular form; the names of the companies to which each study, research and report was outsourced; the total cost for each; the number of reports finali…