Questions

380. Deputy Carol Nolan asked the Tánaiste and Minister for Finance whether an impact assessment was carried out prior to the reduction of the farmer VAT flat-rate addition from 4.8% to 4.5%; and if that assessment examined the effect on livestock marts, non-VAT-registered farmers and livestock trading patterns. [73712/26]

381. Deputy Carol Nolan asked the Tánaiste and Minister for Finance whether the Government was advised prior to budget 2026 that reducing the farmer VAT flat-rate addition below the livestock VAT rate would leave non-VAT-registered farmers financially better off selling livestock outside mart channels in certain circumstances; and. if such advice was received, when it was received. [73719/26]

382. Deputy Carol Nolan asked the Tánaiste and Minister for Finance to provide the methodology, calculations, datasets and assumptions used in determining the reduction of the farmer VAT flat-rate addition to 4.5%. [73715/26]

96. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the number of individual taxpayers who have paid tax as a result of the so-called "deemed disposal" rule in relation to exchange traded funds in each year since it was introduced; and the total tax revenue generated in each year. [69767/26]

732. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will examine the proposal from an organisation (details supplied) to permanently remove actively farmed land from the Residential Zoned Land Tax; if he will consider maintaining exemptions for farm buildings from commercial rates; and if he will make a statement on the matter. [56264/26]

733. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will consider extending accelerated capital allowances to additional on-farm efficiency items, including calf feeders, milking parlours and animal health monitoring equipment, as proposed by an organisation (details supplied); and if he will make a statement on the matter. [56265/26]

734. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will consider reducing the VAT rate on animal vaccines and essential farm medicines to 0% as proposed by an organisation (details supplied); and if he will make a statement on the matter. [56266/26]

735. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will examine the proposal from an organisation (details supplied) to increase the CAT Category A threshold from €400,000 to €500,000 and to retain 90% agricultural relief for genuine farmers; and if he will make a statement on the matter. [56267/26]

736. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will consider revising stamp duty on agricultural land in line with residential rates, as proposed by an organisation (details supplied); and if he will make a statement on the matter. [56268/26]

737. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will address the discrepancy between the livestock VAT rate and the Flat Rate Addition VAT rate, as highlighted by an organisation (details supplied); and if he will make a statement on the matter. [56269/26]

63. Deputy Carol Nolan asked the Tánaiste and Minister for Finance to state or estimate the original establishment cost of the National Asset Management Agency (NAMA), including the initial cost of acquiring loans, bad debts and properties; and the total net return to the State from NAMA in the intervening period, taking account of inflation where possible. [52075/26]

272. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the number of credit unions currently operating in in the State; to list all mergers of credit unions which have taken place from 1 January 2023 to date; his position on future credit union mergers; if such mergers are necessary; and if he will make a statement on the matter. [49168/26]

53. Deputy Carol Nolan asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 456 of 26 May 2026, his views that each of the Revenue Commissioner's Illegal Tobacco Products Surveys since 2019 demonstrate a clear correlation between continued tobacco product tax increases and an increase in demand for smuggled tobacco products and non-Irish duty paid tobacco products; and if he will make a s…

54. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if, as part of ongoing risk assessments, his Department has factored the risk of increasing revenue losses as a result of increases in non-duty paid and illegal tobacco products in circulation in Ireland; and if the risk assessment process has assessed the economic logic of continuing excise increases. [46133/26]

55. Deputy Carol Nolan asked the Tánaiste and Minister for Finance his Department's policy when a tax increase is no longer resulting in increased Exchequer receipts; whether there is a point at which a tax is considered to have reached the limits of its effectiveness; and if he will make a statement on the matter. [46134/26]

355. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the estimated reduction in VAT revenue caused by the abolition of VAT on newspapers in 2023; the reasons for this change; and his views on whether or not this tax reduction was passed on to consumers. [45518/26]

431. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the role his Department plays in enforcing or monitoring compliance with SI No. 149 of 2026 on restrictive measures concerning ISIL (Da’esh) and Al-Qaeda; the number of investigations or prosecutions initiated in this regard in recent years; and if he will make a statement on the matter. [39028/26]

438. Deputy Carol Nolan asked the Tánaiste and Minister for Finance to ascertain the total amount paid in carbon taxes and related levies by rural households and small businesses in Offaly in 2025; and if he will make a statement on the matter. [38963/26]

443. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the reason for the revocation of SI No. 131 of 2026 and the making of SI No. 149 of 2026 in relation to restrictive measures concerning ISIL (Da’esh) and Al-Queda; the number of additional persons or entities added or removed from the list since the previous regulations; and if he will make a statement on the matter. [39026/26]

444. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if any Irish banks or entities have reported breaches or frozen assets under the restrictive measures in SI No. 149 of 2026 in the past 12 months; the total value of any such assets; and if he will make a statement on the matter. [39027/26]

445. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the process by which Irish authorities are notified of updates to the list of persons and entities associated with ISIL (Da’esh) and Al-Qaeda under the regulations in SI No. 149 of 2026; and if he will make a statement on the matter. [39029/26]

446. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the total number of statutory instruments made under section 42 of the Criminal Justice (Terrorist Offences) Act 2005 since 2020 in respect of ISIL (Da’esh) and Al-Qaeda measures; and if he will make a statement on the matter. [39030/26]

456. Deputy Carol Nolan asked the Tánaiste and Minister for Finance in light of the recent Revenue survey on illegal tobacco consumption and the resulting estimated loss in excise revenue, if his attention has been drawn to continued increases in tobacco excise duties which have the unintended consequence of expanding the illicit market, reducing Exchequer receipts, and increasing the consumption of non-Irish duty pa…

66. Deputy Carol Nolan asked the Tánaiste and Minister for Finance further to Question No. 219 of 6 May 2026, to elaborate on the difference between “Air Corps” and “Air Corps Government jet” in his response; to clarify whether “Air Corps” is a reference to the previous Government jet or to other Air Corps aircraft; the reason the “Air Corps” or “Air Corps Government” jet appears to have become the standard mode of t…

219. Deputy Carol Nolan asked the Tánaiste and Minister for Finance to list each occasion that he and his predecessor travelled outside of the State from 23 January 2025 to date in 2026; to specify on which occasions the Government jet was used; and on which occasions a commercial airline was used; and if he will make a statement on the matter. [32219/26]