Questions

101. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 60 to 62 of 6 February 2025, the number of cases that have been opened by Revenue to examine the potential use of pension transfers both within the EU and other international destinations to circumvent tax either under Irish pension tax legislation or tax avoidance legislation, in tabular form; the number of cases that ha…

102. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 60 to 62 of 6 February 2025, the number of transfers of occupational pensions to other EU jurisdictions under the Institutions for Occupational Retirement Provision II Directive to each EU Member State, in tabular form; and if he will make a statement on the matter. [8624/25]

103. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 60 to 62 of 6 February 2025, the number of applications received by Revenue to transfers to a pension scheme in a country other than the UK or an EU Member State in each year since 2012; the number of approvals provided by Revenue since 2012; and if he will make a statement on the matter. [8625/25]

104. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 46 to 54 of 6 February 2025, the total value of the surcharge collected each year since 2016 under anti-tax avoidance legislation; the total value of the final tax liability determined at the end of tax compliance intervention each year under anti-tax avoidance legislation; and if he will make a statement on the matter. […

65. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 122 of 12 February 2025; the total value of all invoices paid to a company (details supplied) in relation to the 24-month contract for them to operate as the Department’s independent advisor on the State’s banking assets; and if he will make a statement on the matter. [6746/25]

66. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 46 to 54 of 6 February 2025; to provide the number of tax avoidance cases that have been timed out or closed as a result of the time limit being reached, in tabular form; and if he will make a statement on the matter. [6747/25]

67. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 46 to 54 of 6 February 2025; to provide the average duration of a tax avoidance case since; and if he will make a statement on the matter. [6748/25]

1. Deputy Pearse Doherty asked the Minister for Finance the steps he will take to deliver on transparency and affordability in the insurance sector in the context of insurance premiums either remaining too high or increasing, and the pressure this places on households, community organisations and small businesses; and if he will make a statement on the matter. [5417/25]

3. Deputy Pearse Doherty asked the Minister for Finance if he will deliver on election campaign promises to reduce the VAT rate for the hospitality sector in advance of the budget in October 2026, in recognition of the difficulties faced by many small businesses in the hospitality sector; and if he will make a statement on the matter. [5418/25]

5. Deputy Pearse Doherty asked the Minister for Finance to outline the implications for Ireland of the recent decision by the new US Administration to withdraw from the OECD Global Tax Deal, making specific reference to both pillars of the agreement; and if he will make a statement on the matter. [5419/25]

26. Deputy Pearse Doherty asked the Minister for Finance the total revenue collected in the recent year from the taxation of rental income from short-term rentals and how that income has evolved over recent years; and if he will make a statement on the matter. [5089/25]

30. Deputy Pearse Doherty asked the Minister for Finance the actions he will take to address the rising prevalence of payment fraud; and if he will make a statement on the matter. [5087/25]

39. Deputy Pearse Doherty asked the Minister for Finance if he is aware of the increasing prevalence of rising motor insurance costs on renewal despite no change in circumstances; and if he will make a statement on the matter. [5090/25]

42. Deputy Pearse Doherty asked the Minister for Finance to outline the role of the housing unit within his Department making specific reference to their role in advising and informing the Minister on all matters related to housing including in year targets; and if he will make a statement on the matter. [5086/25]

56. Deputy Pearse Doherty asked the Minister for Finance the steps he will take to ensure that mortgage prisoners of vulture funds are not hit will excessively high interest rates; if he will outline the plan to provide a pathway for these homeowners to return to the traditional banking sector; and if he will make a statement on the matter. [5088/25]

162. Deputy Pearse Doherty asked the Minister for Finance the rationale for Revenue changing the operation and scope of the compliance assurance programme, making specific reference as to why the compliance assurance programme will no longer cover the large corporation division, high-wealth and financial services division, and the medium enterprise division, instead targeting exclusively at small business and persona…

163. Deputy Pearse Doherty asked the Minister for Finance if he will amend the Irish real estate investment fund regime to incorporate an entity-level tax to address issues of justice and fairness in how rental income and other gains from property is taxed; and if he will make a statement on the matter. [5258/25]

164. Deputy Pearse Doherty asked the Minister for Finance the number of times a surcharge has been applied each year since 2016 as an additional penalty in the cases of tax-avoidance transactions; and if he will make a statement on the matter. [5259/25]

165. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 60 to 62 of 6 February 2025, to outline, given that declarations are required for transferring a pension within the EU under the IORP II Directive, the number of transfers made to each EU Member State in each year since 2016; and if he will make a statement on the matter. [5260/25]

115. Deputy Pearse Doherty asked the Minister for Finance if it is his intention to legislate for carbon taxes to be ring-fenced, as was committed to in the 2020 Programme for Government. [5154/25]

121. Deputy Pearse Doherty asked the Minister for Finance to provide the dividend payment received by the State for shares held in AIB, BOI and PTSB for each year that data is available, in tabular form; and if he will make a statement on the matter. [5113/25]

122. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 65 of 6 February 2025, to provide additional detail on the contract with a company (details supplied) making specific reference to the substance of the advice received and the impact it had on the decision to sell state assets; the reason there was no cost to the Department given the contract was for a 12-month duration; i…

123. Deputy Pearse Doherty asked the Minister for Finance to provide additional detail on the most recent sale of State assets for a 5% stake in AIB, making specific reference to the purchase by international institutional investors; and if he will make a statement on the matter. [5115/25]

124. Deputy Pearse Doherty asked the Minister for Finance if companies can make disclosures that are classified as unprompted even after Revenue has requested for a self-review of tax compliance effectively alerting the company to revenues awareness and interest in a specific tax practice; and if he will make a statement on the matter. [5116/25]

125. Deputy Pearse Doherty asked the Minister for Finance if he intends to commission an independent assessment of the impacts of his tax policies on the economies of developing countries, as recommended by the UN Committee on Economic, Social and Cultural Rights; and if he will make a statement on the matter. [5155/25]