Questions

472. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance the extent each recommendation of the National Payments Strategy under each of the sixteen 'future outcomes' has been completed or has not been completed as at the current date; if each recommendation is on track or not on track for delivery as at the current date; the current status of each recommendations, in tabular form; and if he will make …

473. Deputy Paul McAuliffe asked the Tánaiste and Minister for Finance the progress to date designating psychotherapy and counselling services as VAT exempt; the costings if this was to take place; and if he will make a statement on the matter. [11894/26]

474. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the systems in place to agree performance metrics of Chief Executives of agencies within the aegis of his Department; the way in which these are measured; the person or body that carries out the assessment; and if he will make a statement on the matter. [11958/26]

475. Deputy Martin Daly asked the Tánaiste and Minister for Finance if he will consider increasing the age tax credit for qualifying individuals and jointly assessed couples (details supplied) in order to reduce the income tax burden on those of pension age given annual increases to the State pension can result in the gradual erosion of tax credits and available tax bands for older people, thereby increasing their ef…

476. Deputy Claire Kerrane asked the Tánaiste and Minister for Finance if he will review the annual exemption limits for persons aged 65 years and over for the payment of tax on pensions; when these limits were last reviewed; and if he will make a statement on the matter. [12122/26]

477. Deputy Claire Kerrane asked the Tánaiste and Minister for Finance if he will consider the situation arising for some pensioners who due to the increase in the State pension in Budget 2026 are now paying more tax on their modest occupational pensions leaving them financially worse off; if this will be examined (details supplied); and if he will make a statement on the matter. [12123/26]

478. Deputy Ivana Bacik asked the Tánaiste and Minister for Finance the steps he is taking to ensure that the Central Bank is implementing the recommendations of the Report on the Israeli Bonds Programme, eleven of which relate directly to obligations under, and due diligence in respect of, international and European law, from the Oireachtas Joint Committee on Finance, Public Expenditure, Public Service Reform and Di…

479. Deputy Thomas Gould asked the Tánaiste and Minister for Finance the number of homes liable for the vacant homes tax, by county, in 2025. [12263/26]

480. Deputy Pa Daly asked the Tánaiste and Minister for Finance to clearly outline the VAT obligations arising from reverse charge mechanisms; and if he will make a statement on the matter. [12345/26]

481. Deputy Seán Ó Fearghaíl asked the Tánaiste and Minister for Finance if he will address concerns raised in correspondence regarding motor insurance premiums (details supplied); and if he will make a statement on the matter. [12350/26]

482. Deputy Shónagh Ní Raghallaigh asked the Tánaiste and Minister for Finance the measures he is taking to reform the system of tax expenditures and to strengthen tax evaluation practices within his Department, so as to ensure that the billions in revenue foregone annually is subject to robust scrutiny and demonstrably effective in achieving stated policy objectives; and if he will make a statement on the matter. [1…

483. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance the reason the price ceiling for the first home scheme has increased by €25,000, while the help-to-buy scheme price ceiling did not; to review the property price ceilings for the help-to-buy scheme in view of this discrepancy; and if he will make a statement on the matter. [12532/26]

484. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will consider personal income tax breaks for families on ICT equipment purchased for school-use; and if he will make a statement on the matter. [12580/26]

485. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he has considered any changes to the inheritance tax policy for individuals without children; and if he will make a statement on the matter. [12581/26]

486. Deputy Emer Currie asked the Tánaiste and Minister for Finance the regulations, standards or oversight mechanisms in place regarding the allocation and printing of registration plates; and if he will make a statement on the matter. [12582/26]

487. Deputy Emer Currie asked the Tánaiste and Minister for Finance whether his Department has carried out any analysis on the amount of tax revenue raised from the operation of the deemed disposal rule; and if he will make a statement on the matter. [12583/26]

488. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide an update on his Department’s efforts to progress and publish an implementation plan taking into consideration the Funds Review recommendations to unlock retail investment and opportunities to grow this sector; and if he will make a statement on the matter. [12584/26]

489. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will consider abolishing the eight-year deemed disposal rule in the capital gains tax system; and if he will make a statement on the matter. [12585/26]

490. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his Department is considering any measures to expand investment opportunities in capital markets for the average retail investor; and if he will make a statement on the matter. [12587/26]

491. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will consider expanding the criteria for help-to-buy in order for more essential workers to have access to the scheme and to settle in the areas they work in; and if he will make a statement on the matter. [12589/26]

492. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he would consider reviewing the 52% tax rate on short term lets/long term lets, and reducing this rate so as to encourage people to remain in the letting business, and encourage others to get involved; and if he will make a statement on the matter. [12640/26]

493. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the number of virtual asset service providers (VASPs) that have been registered with the Central Bank of Ireland under the provisions of the Criminal Justice (Money Laundering and Terrorist Financing) (Amendment) Act 2021 since its commencement; and if he will make a statement on the matter. [12645/26]

494. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the number of applications refused or revoked for virtual asset service provider registration under the Criminal Justice (Money Laundering and Terrorist Financing) (Amendment) Act 2021; and if he will make a statement on the matter. [12646/26]

495. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance if he is aware of issues faced by business owners in registering with the Revenue Online Service (details supplied); whether he has plans to modernise the system and address these issues; and if he will make a statement on the matter. [12739/26]

496. Deputy Ged Nash asked the Tánaiste and Minister for Finance to confirm that the closed bidding session for PTSB has closed; the number of companies/entities that have expressed an interest in purchasing PTSB; and if he will make a statement on the matter. [12741/26]