101. Deputy Emer Currie asked the Minister for Finance the rules which apply to the setting of reduced VAT rates for categories of goods and services subject to a historic VAT derogation. [55583/25]
Parliamentary questions
Questions
TDs ask ministers questions to get answers on the record, most of them in writing. Here is every one asked in the 34th Dáil, by the department it went to and the subject heading it was filed under. How questions work
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379 questions match, newest first.
102. Deputy Emer Currie asked the Minister for Finance the steps the Revenue Commissioners will take to ensure that the electronic products tax is being paid on all eligible products; and if inspections will be carried out in retail premises who sell vaping products. [55604/25]
103. Deputy Emer Currie asked the Minister for Finance if the retail licensing system will be used to inspect retailers and products for sale as a mechanism for helping to enforce the electronic products tax; and if he will make a statement on the matter. [55605/25]
104. Deputy Emer Currie asked the Minister for Finance the metric the Revenue Commissioners use to determine when stock supplied before 1 November is cleared from the market and the stock in the market which is liable for excise, considering that the Revenue Commissioners have confirmed that only stock first supplied after 1 November will be subject to excise tax, and not product already supplied; and if he will make…
105. Deputy Emer Currie asked the Minister for Finance if his Department carried out an assessment on the impact the introduction of excise on vaping products will have on cross-Border trade given that excise will not be applied to vaping products in Northern Ireland. [55612/25]
106. Deputy Emer Currie asked the Minister for Finance the way in which the Revenue Commissioners will collect and publish data on the enforcement of the electronic products tax. [55613/25]
107. Deputy Emer Currie asked the Minister for Finance the penalties that will be in place for suppliers, including retailers, who are found to have supplied product without registering for and paying electronic products tax. [55614/25]
108. Deputy Malcolm Byrne asked the Minister for Finance if his Department is using agentic AI in the delivery of its services or operations; if it is considering the use of agentic AI, and in what contexts; and if he will make a statement on the matter. [55697/25]
109. Deputy Conor D. McGuinness asked the Minister for Finance if cinemas will be covered by the reduced vat rate of 9% announced in Budget 2026. [55723/25]
110. Deputy Aisling Dempsey asked the Minister for Finance if he would consider allowing farmers to average their taxable income over a multi-year period; and if he will make a statement on the matter. [55749/25]
111. Deputy Shónagh Ní Raghallaigh asked the Minister for Finance if he will consider extending the new VAT reduction for the hospitality sector to cinemas; and if he will make a statement on the matter. [55750/25]
112. Deputy Aindrias Moynihan asked the Minister for Finance the reasoning for the reduction in the farmer’s flat rate payment under VAT from 5.1% to 4.5%. [55806/25]
113. Deputy Emer Currie asked the Minister for Finance when he expects to publish the Research and Development Compass referred to in his Budget 2026 speech; if he will engage with key stakeholders, including industry representatives, to ensure that proposed reforms are practical and reflect the realities of how R&D is conducted in Ireland; and if he will make a statement on the matter. [55878/25]
114. Deputy Emer Currie asked the Minister for Finance if the Research and Development Compass will benchmark Ireland’s R&D tax credit regime against those of other EU or OECD countries to assess international competitiveness; and if he will make a statement on the matter. [55879/25]
115. Deputy Emer Currie asked the Minister for Finance the intended purpose and format of the forthcoming Research and Development Compass referenced in his Budget 2026 speech; if he will confirm whether it will take the form of a stand-alone publication or inform the development of a wider policy framework; and if he will make a statement on the matter. [55880/25]
116. Deputy Robert O'Donoghue asked the Minister for Finance if he will consider extending the recent reduction in VAT from 13.5% to 9% to include cinema admissions, in recognition of the similar economic pressures faced by the sector, including rising energy and wage costs, incomplete post-pandemic recovery and competition from global streaming platforms, and given the vital role that local and independent cinemas p…
117. Deputy Louis O'Hara asked the Minister for Finance the actions his Department and the Revenue Commissioners are undertaking to ensure that personal service professionals who operate their services from their home are tax compliant (details supplied); and if he will make a statement on the matter. [56005/25]
118. Deputy Emer Currie asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if a policy is in place on the payment of legal fees to applicants taking judicial reviews against the State or public bodies, in the case of a settlement between the applicant party and the State or the public body. [55582/25]
119. Deputy Emer Currie asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if the Government has benchmarked the roll-out of public service AI initiatives against similar programmes in other jurisdictions; whether lessons from international best practice have informed the adoption of AI in areas such as legal research, document summarisation, data breach identification…
120. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation regarding Table2: 2026 Current Expenditure Breakdown to confirm whether the € 0.3 billion provided for 'To be allocated' is for new measures or for ELS costs; and to provide the breakdown. [55665/25]
121. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation regarding Table2: 2026 Current Expenditure Breakdown to confirm whether the €1.4 billion provided for 'Other' is for new measures or for ELS costs; and to provide the breakdown. [55666/25]
122. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation regarding Table2: 2026 Current Expenditure Breakdown the portion of the €2.2 billion provided for 'Key Policy Adjustments and Expansion of Services' is for Budget 2026 new measures that will commence in 2026. [55667/25]
123. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation regarding Table2: 2026 Current Expenditure Breakdown, to provide details of the €0.3 billion provided for 'to be allocated'; and the way in which it differs from the 1 billion contingency reserve which is also held centrally. [55668/25]
124. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the amount of funding determined as required for ELS (public sector pay, carryover, demographics, and so on) costs in Budget 2026 which in the case of Budget 2025 the Expenditure Report 2025 on pages 24 and 25 set at €3.4 billion. [55671/25]
125. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the amount of current funding provided for New Measure in Budget 2026 which in the case of Budget 2025 the Expenditure Report 2025 on page 24 set at €1.9 billion. [55672/25]