Questions

143. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Department or the Central Bank of Ireland has been notified of a proposed sale or transfer of residential mortgage loans from organisations (details supplied); the number of residential mortgage accounts involved; the number of those accounts in arrears or subject to ongoing complaints to the Financial Services and Pensions Ombudsman; and if a…

144. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the protections that apply to borrowers whose residential mortgages are transferred between non-bank loan owners or credit servicing firms, including under the Consumer Protection Code, the Code of Conduct on Mortgage Arrears and the Consumer Protection (Regulation of Credit Servicing Firms) Act 2018; whether a complaint lodged with the Financial Ser…

145. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Department has received correspondence regarding the return of mortgage complaints by the Financial Services and Pensions Ombudsman on signature grounds; the number of such representations received in 2026; the action taken in response; and if he will make a statement on the matter. [70611/26]

146. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of complaints received by the Financial Services and Pensions Ombudsman relating to residential mortgages held by non-bank loan owners or serviced by credit servicing firms, in each of the years 2024, 2025 and to date in 2026; the number of those returned or not accepted on procedural grounds; and if he will make a statement on the matter.…

43. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he will review the minimum 70% loan to value requirement under the help to buy scheme as it applies to self-builds, in view of the fact that the inclusion of a gifted or family site in the approved valuation excludes single applicants on modest incomes; the number of self-build claims refused on loan to value grounds in each of the years 2022 to 20…

268. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the action being taken to protect mortgage holders whose loans have been sold to non-bank entities and who are being charged interest rates in excess of 6%; if any assessment has been made of the link between these rates and the rise in early arrears; and if he will make a statement on the matter. [67903/26]

269. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of principal dwelling home mortgage accounts in arrears that are held by credit servicing firms and other non-bank entities; the average interest rate applied to these accounts compared with accounts held by retail banks; and if he will make a statement on the matter. [67902/26]

270. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of principal dwelling home mortgage accounts that entered early arrears (under 90-days) in each of the last four quarters; the number of these classified as first-time arrears cases; and if he will make a statement on the matter. [67901/26]

271. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Revenue Commissioners, including through the Criminal Assets Bureau, have identified organised criminal involvement in the importation, distribution or retail of illicit e-liquid and vaping products in the State; and the number of related referrals or actions in 2025 and 2026. [67929/26]

272. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of compliance interventions, audits or inspections carried out by the Revenue Commissioners in respect of the retail vaping sector since 1 November 2025; and if he is satisfied that enforcement activity is directed at unlicensed and non-compliant sellers rather than concentrated on registered, tax-compliant retailers. [67928/26]

273. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Revenue Commissioners have identified the practice of applying Irish-market labelling to e-liquid products sourced abroad on which no E-liquid Products Tax has been accounted for; and the enforcement action taken in respect of that practice. [67927/26]

274. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Revenue Commissioners are undertaking joint or coordinated enforcement action with the Health Service Executive and An Garda Síochána in respect of unlicensed retailers selling non-compliant e-liquid and vaping products, including products containing HHC or other unauthorised substances; and if he will make a statement on the matter. [67931/26…

275. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the measures the Revenue Commissioners have in place to detect and prevent the importation from Northern Ireland of e-liquid products on which the E-liquid Products Tax has not been accounted for; the number of such detections in 2026; and if consideration has been given to the enforcement implications for the State of the United Kingdom's Vaping Pro…

276. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of seizures of illicit, non-compliant or drug-laced e-liquid or vaping products made by the Revenue Commissioners in each of the years 2024 and 2025 and to date in 2026; the estimated volume in millilitres and value of product seized in each period; and the number of such cases referred for prosecution. [67922/26]

278. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the four scheduled stages by which the temporary excise reductions on petrol and diesel are to be restored from 1 November 2026 to the end of February 2027, including the effective date and the cent per litre increase at each stage for both petrol and diesel; the current cent per litre value of the temporary reduction remaining in place for each fuel…

279. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if, in advance of any change to the rate of the e-liquid products tax in budget 2027, his Department has assessed the effect of a rate increase on the size of the illicit and cross-border market, having regard to the differential with the rate applying in Northern Ireland; and if he will make a statement on the matter. [67930/26]

280. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the projected full year yield of the carbon tax increase to €78.50 per tonne scheduled for 2027; the estimated cost to the Exchequer of deferring that increase for a further year; the estimated per litre effect on petrol and on diesel of that increase; and if he will make a statement on the matter. [67949/26]

281. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the current status of the carbon tax increase on home heating fuels that was deferred from 1 May 2026 to 14 October 2026; the average effect of that increase on a 1,000 litre fill of home heating oil; whether a further deferral is under consideration in the context of budget 2027; and if he will make a statement on the matter. [67954/26]

282. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated additional VAT accruing to the Exchequer for each 10 cent increase in the average retail price of a litre of petrol and diesel; the total VAT collected on petrol and diesel in each of the years 2023 to 2025 and to date in 2026; and if he will make a statement on the matter. [67946/26]

283. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the rate of VAT currently applying to home heating oil (kerosene); the estimated full year cost of reducing that rate from 13.5 per cent to 9 per cent, in line with the temporary rate applied to domestic gas and electricity; whether any such reduction is under consideration; and if he will make a statement on the matter. [67952/26]

284. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department received or considered any independent analysis, including analysis prepared by an organisation (details supplied), on the likely effect of the e-liquid products tax on the illicit market and on tax leakage prior to commencement; and if his Department will publish any such assessment held. [67919/26]

285. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if, prior to the introduction of the E-liquid Products Tax, his Department or the Revenue Commissioners assessed a tax-stamp and track-and-trace model as an alternative to the self-declaration first-supply model; the projected tax leakage under each option considered; and the reasons a self-declaration model was chosen. [67917/26]

286. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance his Department's estimate of the volume and value of e-liquid products consumed in the State that fall outside the E-liquid Products Tax, that is, the illicit and untaxed share of the market; the basis and date of that estimate; and if he will make a statement on the matter. [67915/26]

287. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total revenue collected from the E-liquid Products Tax since its commencement on 1 November 2025 to the latest available date; the number of suppliers registered with the Revenue Commissioners under the first-supply model; and the way the yield to date compares with the yield projected by the Department when the measure was designed. [67913/26]

290. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if counterfeit toys seized by customs are assessed for child-safety and CE compliance and referred for destruction where a serious risk is identified; and the number so referred in 2025 and to date in 2026. [67975/26]