296. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance if counselling and psychotherapy treatments and services qualify for tax relief for health expenses, where the individual providing that service is qualified to provide the service; if CORU registration is considered for the purposes of being a "registered practitioner"; and if not, if he will consider expanding tax relief for these services. [680…
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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Showing questions asked by Marie Sherlock .
25 questions match, newest first.
267. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance the basis upon which local property tax is applied to congregated settings; and whether it should be applied to rooms or to the congregated building. [54425/26]
335. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance if consideration has been given to extending the Flat Rate Expenses (FRE) allowance to paramedics and EMT’s for uniform related tax relief; and if he will make a statement on the matter. [29370/26]
936. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance the number of persons aged over 66 that earn €0 to €27,999; the number earning €28,000 to €33,000 per year; and the number earning above €33,000. [25401/26]
972. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance if he has considered re-assessing the tax treatment of employees travel and subsistence expenses to be inclusive of active and public transport, particularly for care workers who are required to travel from home-to-home in the course of their work and whose travel expenses are taxable when walking, using public transport or using a bike/scooter; a…
367. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance the revenue raised by the sugar-sweetened drinks tax each year since its introduction to-date in 2026, by the yield, in each band; and if he will make a statement on the matter. [14310/26]
374. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance to provide a list of all State agencies within his Department that allocate programme and project funding to section 39, section 56 and section 10 organisations; and if he will make a statement on the matter. [14390/26]
375. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance the State agencies within his Department that have made provision for the pension auto-enrolment payment as part of their allocation to funded organisations; and if he will make a statement on the matter. [14408/26]
815. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance the cost of extending the scope of tax relief at the standard rate of tax to routine dental treatment to cover preventative and rehabilitative treatments currently excluded including direct restorations (fillings within the mouth), all extractions and dentures; and if he will make a statement on the matter. [73940/25]
816. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance the cost of restoring tax relief at the marginal rate of tax for existing non routine dental treatment for which income tax relief at the standard rate of tax is currently available; and if he will make a statement on the matter. [73941/25]
367. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance if his Department has engaged with the European Commission in relation to the inclusion of breast pumps and attachments within the categories of goods and services listed in Annex III of the EU VAT Directive, which would allow for a lower VAT rate on breast pumps and attachments as is the case for other medical equipment and appliances; and if he …
269. Deputy Marie Sherlock asked the Minister for Finance the changes he plans to make to the Finance (No. 2) Act 2023 that will allow medical charities operating GP practices to continue on a sustainable basis without recourse to emergency funding streams from the HSE. [52789/25]
335. Deputy Marie Sherlock asked the Minister for Finance the exact date when the e-liquid products tax will commence; and if he will make a statement on the matter. [48865/25]
516. Deputy Marie Sherlock asked the Minister for Finance considering obligations under Article 8 of the General Data Protection Regulation (GDPR) and the Anti-Money Laundering Directive, the enforcement actions taken to ensure compliance with age and guardianship verification requirements by financial institutions; if steps have been taken to strengthen cross-sector coordination to protect children from online finan…
289. Deputy Marie Sherlock asked the Minister for Finance the reason the Revenue Commissioners have ended the annual VAT filing facility for micro SME’s with the introduction of a variable direct debit facility; if he accepts that this will increase business administration costs for small firms that are ordinarily tax compliant; and if he will make a statement on the matter. [31527/25]
410. Deputy Marie Sherlock asked the Minister for Finance the estimated cost of removing VAT on sunscreens and other sun-protection-factor products; and if he will make a statement on the matter. [30215/25]
467. Deputy Marie Sherlock asked the Minister for Finance the estimated yearly revenue which would be raised in the event of excise increases (details supplied), in tabular form. [23694/25]
103. Deputy Marie Sherlock asked the Minister for Finance the revenue raised by the sugar-sweetened drinks tax each year since its introduction to date in 2023, broken down by the yield in each band; and if he will make a statement on the matter. [22176/25]
112. Deputy Marie Sherlock asked the Minister for Finance the plant protein drinks and drinks containing milk fats covered by the sugar sweetened drinks tax as they have a calcium level below 119 milligrams per 100 millilitres; and if he will make a statement on the matter. [22430/25]
197. Deputy Marie Sherlock asked the Minister for Finance the measures he proposes to take to amend Ireland's obligations under Prospectus Regulation 2017/1129 and ensure that all securities licensed by the Central Bank of Ireland are not used for the financing of war efforts in Israel or any other country in the world and if he will make a statement on the matter. [16514/25]
330. Deputy Marie Sherlock asked the Minister for Finance if his Department is investigating the potential ways to re-introduce a film tax credit for regional productions; if he would support such a tax credit; and if he will make a statement on the matter. [15107/25]
190. Deputy Marie Sherlock asked the Minister for Finance the status of the proposed payments services EU regulation. [14842/25]
191. Deputy Marie Sherlock asked the Minister for Finance the actions that taken to address the legal lacunae of liability relating to authorised push payments fraud; and if he will make a statement on the matter. [14843/25]
192. Deputy Marie Sherlock asked the Minister for Finance the consideration that has been given to the introduction of a mandatory redress scheme similar to that in existence in the UK and relating to incidents of authorised push payment fraud. [14844/25]
390. Deputy Marie Sherlock asked the Minister for Finance if he will consider extending the zero rate of VAT of medical equipment and appliances to breast pumps and attachments; and if he will make a statement on the matter. [10787/25]