Questions

192. Deputy Michael Collins asked the Tánaiste and Minister for Finance to consider, in the context of Budget 2027 and in consultation with (details supplied) the introduction of a permanent 8% regional uplift to the Section 481 film tax credit for qualifying productions undertaken outside the Dublin Metropolitan Area, including Ashford; to assess the potential of such a measure to increase regional film and televisi…

64. Deputy Michael Collins asked the Tánaiste and Minister for Finance the way in which the diesel rebate scheme operates for hauliers the current and projected rebate rates per litre; the basis on which the rebate is calculated, including whether it is linked to the price paid per litre by operators; the timeline for submitting and receiving payments; whether further clarity can be provided to fuel users who report …

407. Deputy Michael Collins asked the Tánaiste and Minister for Finance the rationale for the decision to reduce the VAT rate for hairdressers and barbers from 13.5% to 9% from July 2026, while excluding beauty services from the same measure; whether his Department carried out an assessment of the comparability of operating costs and business models across these closely related sectors; and if he will make a statemen…

408. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he acknowledges that maintaining a higher VAT rate for beauty services than for hairdressers and barbers may create an uneven competitive environment within the personal care sector; whether this divergence was considered during the formulation of the VAT measure; and whether he will review the decision with a view to ensuring fair and consist…

409. Deputy Michael Collins asked the Tánaiste and Minister for Finance the consideration that has been given to the sustained cost pressures facing small, independent beauty businesses, including rising rent, wages, insurance, utilities, training requirements, and professional product costs; whether these factors were taken into account when deciding not to extend the reduced VAT rate to the beauty sector; and if ad…

410. Deputy Michael Collins asked the Tánaiste and Minister for Finance the estimated impact of excluding beauty services from the proposed VAT reduction on employment and business viability in towns and villages, particularly in rural areas; whether he accepts that small beauty enterprises play an important role in local economies, supply chains and community wellbeing; and if he will make a statement on the matter.…

417. Deputy Michael Collins asked the Tánaiste and Minister for Finance the rationale for excluding paramedics and emergency medical technicians employed by the National Ambulance Service from eligibility for the flat-rate expense allowance for uniform laundering (details supplied); and if he will make a statement on the matter. [30226/26]

418. Deputy Michael Collins asked the Tánaiste and Minister for Finance whether he will request the Revenue Commissioners to review the current occupational classification applied to paramedics and emergency medical technicians for the purposes of flat-rate expense relief, with a view to extending the uniform laundering allowance to these frontline pre-hospital healthcare professionals; and if he will make a statemen…

419. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he has considered the impact of rising electricity and living costs on paramedics and EMTs who are required to launder uniforms after individual shifts due to contamination risks; whether he will consider introducing or extending a modest tax relief to alleviate these unavoidable out-of-pocket expenses; and if he will make a statement on the m…

420. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he accepts that paramedics and emergency medical technicians carry out clinical duties comparable to those of other healthcare professionals who qualify for a flat-rate uniform laundering allowance; whether he will act to ensure parity of treatment across frontline healthcare roles; and if he will make a statement on the matter. [30229/26]

370. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he will assess the clear regional disparity created by the use of open-market valuations in determining eligibility for the help-to-buy scheme (details supplied). [14349/26]

371. Deputy Michael Collins asked the Tánaiste and Minister for Finance the rationale for using a theoretical sale price as the determining valuation for a self-build in areas such as the Mizen Peninsula (details supplied); and if alternative valuation methodologies have been considered. [14350/26]

372. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he will consider adopting the same build-cost assessment model already used by lending institutions when evaluating self-build mortgages, in order that applicants in high-valuation areas such as Schull are assessed on actual construction costs rather than inflated market values for help-to-buy eligibility. [14351/26]

397. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he is aware that many pensioners who recently received their 2026 tax-free certificates have noted that the Revenue Commissioners have calculated their State pension payments on the basis of 54-weeks’ income (53-weeks plus a bonus week in December 2026), despite the 2026 calendar year containing only 52 weekly payment dates, or 53 including th…

398. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he will examine the situation that occurred in 2025, when the Revenue Commissioners applied a 54-week basis, resulting in amended tax certificates being issued in October 2025 at additional administrative cost to the Exchequer and leaving pensioners overcharged on tax throughout the year; if he will ensure that, where taxpayers were overcharge…

291. Deputy Michael Collins asked the Tánaiste and Minister for Finance to clarify whether Revenue classifies tax refunds, tax credits (including the rent tax credit), and medical-expense relief refunds strictly as adjustments to tax liability rather than earnings; and if he will make a statement on the matter. [69301/25]

356. Deputy Michael Collins asked the Minister for Finance to provide a breakdown of the maintenance costs of the MV Matthew, which was seized in September 2023 for drug trafficking, and has been docked in Cork for the past two years; and the reason for the delay in the sale of this cargo ship. [63167/25]

313. Deputy Michael Collins asked the Minister for Finance to outline, given the difficulties with getting school bus drivers, the reason those willing to drive the school bus and who may have a small pension face a Revenue bill during the summer months when they have to draw down jobseeker’s allowance for seven weeks (details supplied); and if he will make a statement on the matter. [37687/25]

335. Deputy Michael Collins asked the Minister for Finance the number of companies (details supplied) in Ireland have failed to file their annual return by two years or more, as of 3 July 2025, in tabular form; and if he will make a statement on the matter. [37818/25]

336. Deputy Michael Collins asked the Minister for Finance the number of companies (details supplied) in Ireland have failed to file their annual return by three years or more, as of 3 July 2025, in tabular form; and if he will make a statement on the matter. [37819/25]

337. Deputy Michael Collins asked the Minister for Finance the number of companies (details supplied) in Ireland have failed to file their annual return by four years or more, as of 3 July 2025, in tabular form; and if he will make a statement on the matter. [37820/25]