Questions

394. Deputy Emer Currie asked the Tánaiste and Minister for Finance the estimated impact on the average new built cost if the VAT rate was reduced from 13.5% to 9%; and if he will make a statement on the matter. [37187/26]

395. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance if his Department has any usage policy on or if it sanctions for official purposes the use of messaging apps (details supplied); and if he will make a statement on the matter. [37201/26]

396. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his Department would consider extending the 9% VAT reduction on new build apartments to new build homes; the estimated cost of such a measure; and if he will make a statement on the matter. [37240/26]

397. Deputy John Connolly asked the Tánaiste and Minister for Finance whether his Department or the Revenue Commissioners maintain aggregate data, or will estimate, the total amount of income tax recouped by the Exchequer from carer's allowance and carer's benefit payments since the introduction of real time data sharing and PAYE collection with the Department of Social Protection on 1 January 2026; to clarify the ad…

398. Deputy Joe Neville asked the Tánaiste and Minister for Finance if the new Irish for Finance Strategy will include specific measures and new structures to prioritise the competitiveness of the Irish funds industry; and if he will make a statement on the matter. [37280/26]

399. Deputy Joe Neville asked the Tánaiste and Minister for Finance f his Department has reviewed the need to update the ICAV Act to facilitate tokenisation and to support the digital transformation of the funds sector; and if he will make a statement on the matter. [37281/26]

400. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the mechanisms currently being used by the Central Bank of Ireland to monitor compliance with the updated Consumer Protection Code mandating the release of property title deeds within 10 working days; the number of breach reports or consumer complaints recorded against retail credit institutions regarding title deed delays since its introduction; t…

401. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the amount of tax received on all fuel and energy, including electricity, in each of the past ten years. [37388/26]

402. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance to address matters in the context of the forthcoming Tax Appeals and Fiscal Responsibility (Amendment) Bill 2024 (details supplied); and if he will make a statement on the matter. [37412/26]

403. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to immediately review and expand the applicable area for the Living City Initiative in Cork city. [37439/26]

404. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the number of additional staff employed or that will be employed by his Department directly or under contract for the purposes of Ireland’s presidency of the Council of the European Union in 2026. [37452/26]

405. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance if applications to the disabled drivers and disabled passengers scheme will continue to be accepted and processed in full pending the introduction of the new grant-based vehicle adaptation scheme; if any interim changes will be made to the existing scheme, including to the eligibility criteria for the primary medical certificate; and when the repo…

406. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance his views on the application of a 0% VAT rate to laptops and tablets required for educational purposes; if he has engaged with the European Commission regarding the possibility of same; and if he will make a statement on the matter. [37609/26]

407. Deputy Claire Kerrane asked the Tánaiste and Minister for Finance if his attention has been drawn to a new proposal from an organisation (details supplied); his response to same; if it will be considered ahead of Budget 2027; and if he will make a statement on the matter. [37676/26]

408. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if his predecessor met with a person (details supplied) in 2025; if so, if this was recorded on the lobby register; and if he will make a statement on the matter. [37733/26]

409. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position of the Government regarding the proposed AgoraEU programme within negotiations on the European Union Multiannual Financial Framework 2028–2034; whether Ireland supports an increase in the overall budget allocation proposed for AgoraEU by the European Parliament; whether Ireland has made submissions or representations within the Council of…

410. Deputy Seamus Healy asked the Tánaiste and Minister for Finance if he will stop insurance companies loading house insurance premiums for homes in areas which have never flooded and areas which are now protected by flood defences; and if he will make a statement on the matter. [37777/26]

411. Deputy Natasha Newsome Drennan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of kennels built on private dwellings for canines used in canine units of An Garda Síochána, the Irish Prison Service and the Revenue Commissioners since 2020; and if he will make a statement on the matter. [37143/26]

412. Deputy Natasha Newsome Drennan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the cost of building kennels on private dwellings for canines used in Canine Units of An Garda Síochána, the Irish Prison Service and the Revenue Commissioners since 2020; and if he will make a statement on the matter. [37144/26]

413. Deputy Robert O'Donoghue asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the nature of refurbishment works that the OPW carried out at Balbriggan Garda station in the years of 2025 and to-date in 2026, in tabular form; and if he will make a statement on the matter. [36613/26]

414. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether a nationally defined custodial window performance standard exists for Garda detention-cell environments used in Garda station capital projects delivered by the Office of Public Works; and if he will provide details of the standards, testing methodologies, certification requirements and e…

415. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether custodial window assemblies installed in Garda detention-cell environments are assessed and certified on a full system-performance basis, including deliberate attack resistance, anti-ligature performance, containment capability, ventilation safety, fire performance and detention suitabil…

416. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the standards, technical guidance documents and certification frameworks relied upon by the Office of Public Works in assessing custodial window systems for Garda detention environments; and if he will make a statement on the matter. [36631/26]

417. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether standards primarily designed for curtain walling, façade impact assessment or general construction products, including EN 14019 or related harmonised standards, are relied upon in the assessment or acceptance of custodial cell window assemblies within Garda station projects; and if he wi…

418. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether the Office of Public Works maintains a formal equivalence-assessment framework governing substitution or alternative proposals for custodial window assemblies in Garda detention environments; and if he will provide details of the evidential requirements applied. [36633/26]