Questions

231. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide an update in relation to the Central Banks engagement with other national competent authorities in Europe to monitor whether exposure to Irish property assets has increased in these jurisdictions making particular reference to the outcome of engagement with the national competent authority in Luxembourg; and if he will make a statement …

232. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question 316 of 22 January 2026, the percentage of funds that are still above the 60% leverage threshold; the share with other 70%, 80%, 90% and 100% leverage respectively; and if he will make a statement on the matter. [7258/26]

314. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total corporation tax collected from non-resident investment funds investing in Irish property; and if he will make a statement on the matter. [5181/26]

315. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary to Question No. 227 of 18 December 2025, if he is concerned by the very low level of tax being paid by legal structures profiting from Irish property (details supplied); and if he will make a statement on the matter. [5182/26]

316. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the progress of all property funds reaching a target of 60% leverage limit on the ratio of property funds’ total debt to their total assets and 60% will be reached by the five year time limit; the current level of leverage in Irish property funds; the leverage level of the top 10% of most leveraged funds; and if he will make a statement on the mat…

317. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide an update on the pursuit of reciprocity with other European jurisdictions in relation the macroprudential policy framework for Irish property funds; and if he will make a statement on the matter. [5184/26]

318. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to specify which Minister brought the memos to Cabinet to approve allocations to World Bank programme IDA 18, IDA 19, and IDA 20 respectively; and if he will make a statement on the matter. [5185/26]

319. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 817 of 13 January 2026, to provide details on the outcome of the 209 compliance interventions completed on qualifying companies in 2024, and the 155 compliance interventions completed in 2025; the number of compliance interventions each year prior since 2016; and if he will make a statement on the matter. [520…

320. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 818 of 13 January 2026, to outline the rationale for not providing information on the categories of SPE/S.110 companies given that this information is required on the registration form for these vehicles; and if he will make a statement on the matter. [5203/26]

321. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 824 of 13 January 2026, to provide a comprehensive list of all ‘limited scope’ double taxation agreements that go alongside Tax Information Exchange Agreements (TIEA) or standalone; and if he will make a statement on the matter. [5204/26]

322. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance for an update on the legislation to dissolve NAMA; the total assets still under management by NAMA; and if he will make a statement on the matter. [5250/26]

323. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the NTMA, under the new long-term investment strategy for FIF and ICNF, can invest in Irish sovereign debt; and if he will make a statement on the matter. [5251/26]

324. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance when Ireland first concluded any form of tax information exchange agreements with Jersey; and if he will make a statement on the matter. [5252/26]

325. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide details contained in table 11 of returns (details supplied) excluding all aircraft leasing companies; and if he will make a statement on the matter. [5253/26]

326. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide additional information in relation to the growing negative VAT yield of special purpose vehicles contained in table 11 (details supplied); and if he will make a statement on the matter. [5254/26]

331. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of taxpayer units who have self-assessed with Revenue as non-domiciled in 2023; the total number of taxpayer units with non-domiciled status that are resident or ordinarily resident in the State; and if he will make a statement on the matter. [5330/26]

332. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of taxpayer units who have self-assessed with Revenue as non-domiciled in 2023 but are resident or ordinarily resident in the State that declare as Irish nationals in the Form 11 submitted to Revenue; and if he will make a statement on the matter. [5331/26]

333. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total number of people that have had their non-domicile status reviewed and ultimately revoked each year since 2016, in tabular form; and if he will make a statement on the matter. [5345/26]

334. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to clarify the way in which Irish banks are classified for the purposes of corporation tax by ownership in (details supplied); and if he will make a statement on the matter. [5346/26]

336. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the procedural change between the Revenue Commissioners and social welfare in terms of sharing information in relation to carers; the number of letters that have been issued informing people that they have an outstanding tax liability; the average tax liability; and if he will make a statement on the matter. [5377/26]

393. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he is aware of the challenges faced by workers in the North in relation to positions which offer remote or hybrid working options to employees resident in the South; if he will provide an update on the work that is being done by his Department and any interactions that have occurred with the British Government in relation to taxation issues for…

394. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he is aware of the challenges faced by workers in the North in relation to positions which offer remote or hybrid working options to employees resident in the South; if he has requested the Labour Employer Economic Forum, Shared Island Working Group to examine this issue; and if he will make a statement on the matter. [3609/26]

817. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the safeguards and oversight mechanisms in place to ensure special purpose entities/section 110 companies are only used to create a bona fide securitisation and structured finance; the number of SPEs/S.110 companies that have had their registration as an SPE/S.110 company revoked or declined, in tabular form; and if he will make a statement on the…

818. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated share of the €1.24 trillion in assets now held in Irish special purpose entities/section 110 companies related to the Irish economy and economic activity in this State; and if he will make a statement on the matter. [74050/25]

819. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will provide the total number of non-Irish domiciled companies i.e. incorporated in another jurisdiction but fulfil the tax residency test in Ireland; the number of non-domiciled section 110 companies; and if he will make a statement on the matter. [74051/25]