Parliamentary questions

319. Deputy Sean Fleming asked the Tánaiste and Minister for Finance if he will respond to correspondence (details supplied) regarding EFTs through the deemed disposal rule; and if he will make a statement on the matter. [69948/25]

320. Deputy Edward Timmins asked the Tánaiste and Minister for Finance if a person is still liable for the residential zoned land tax in cases in which an application for planning permission is refused; and if he will make a statement on the matter. [69950/25]

321. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance whether contributions from the State or from employers towards the My Future Fund pension scheme will be reckonable as income for the purposes of assessing the eligibility of an individual or household for any means-tested services or schemes operated by his Department. [70021/25]

322. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the proposal that aviation fuel for use in private aviation would be subject to value added tax and other taxes; and if he will make a statement on the matter. [70104/25]

323. Deputy Barry Ward asked the Tánaiste and Minister for Finance the effects of the imposition of tax on aviation fuel for private aviation; and if he will make a statement on the matter. [70109/25]

324. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if contributions to the World Bank count towards Ireland’s official development assistance target; and if he will make a statement on the matter. [70159/25]

325. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views regarding the implication of setting VAT and other taxes on aviation fuel; if he considers it will have an inflationary impact; the consequences of same; and if he will make a statement on the matter. [70240/25]

326. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the proposal for an Irish aviation passenger tax along the lines of the UK’s air passenger duty; and if he will make a statement on the matter. [70241/25]

327. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance the average time over the past six years it has taken to produce a stamped final bill in his Department from the time when his Department has received government approval for the general scheme and the heads of a bill; and if he will make a statement on the matter. [70272/25]

328. Deputy Barry Ward asked the Tánaiste and Minister for Finance the number of employees currently employed by Revenue; the number of staff per year since 2015, by grade, in tabular form; and if he will make a statement on the matter. [70292/25]

232. Deputy Joe Neville asked the Tánaiste and Minister for Finance if his Department plans to phase out vehicle registration tax; and if he will make a statement on the matter. [68679/25]

233. Deputy Joe Neville asked the Tánaiste and Minister for Finance the financial benefits the vehicle registration tax gives to the economy; and if he will make a statement on the matter. [68680/25]

234. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance his views on whether ensuring competition in the Irish financial services market should form part of the remit of the Central Bank; and if he will make a statement on the matter. [68586/25]

235. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the reason that since August 2025, a person on a defined benefit pension can no longer exercise a buy-out bond option if they are above the normal retirement age; and if he will make a statement on the matter. [68687/25]

236. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of claims made in each of the past five years for preferential tariff treatment under the EU–UK Trade and Cooperation Agreement (TCA) for buses imported from Great Britain; the number of claims approved; the number refused; and the main reasons for refusals, as recorded by Revenue. [68765/25]

237. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of applications for Returned Goods Relief for buses re-imported into the State from the United Kingdom in each of the past five years; the number approved; the number refused; and the main reasons recorded for refusals. [68766/25]

238. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has assessed whether the administrative requirements of the TCA preferential-origin rules or the Returned Goods Relief documentation may be limiting access for smaller bus operators; and if he will outline any guidance, outreach or simplification measures under consideration by Revenue. [68767/25]

239. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he has examined the feasibility of developing a non-VAT capital support mechanism, such as an accelerated capital allowance or targeted grant, to support licensed bus operators in purchasing new low-emission vehicles, given the VAT constraints described in his reply to Parliamentary Question Nos. 143 and 144 of 26 November 2025…

240. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has carried out any analysis of the economic impact on school-transport and mixed-service bus operators arising from their exclusion from the VAT refund scheme for touring coaches; and if he will outline the findings of any such internal assessments. [68769/25]

241. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the extent to which Revenue’s VAT and customs treatment of buses has been considered. [68770/25]

242. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if Revenue has undertaken any review of the administrative burden placed on small and medium-sized licensed bus operators when importing buses from Great Britain, including documentary requirements for origin, VAT self-accounting, and customs declarations; and if he will outline the findings of any such review. [68771/25]

243. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total customs duty and import VAT collected on buses imported into the State from Great Britain and other non-EU countries in each of the past five years; and if he will provide a breakdown by year and engine type where available. [68772/25]

244. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has engaged with the Department of Transport regarding the tax implications identified by operators participating in Local Link and school transport tenders, particularly the inability to reclaim VAT on new buses; and if he will outline the nature and outcome of any such interdepartmental discussions. [68773/25]

245. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Department has modelled the fiscal impact of allowing licensed bus operators to benefit from an accelerated capital allowance for the purchase of new low-emission buses; and if he will provide the estimated costings under scenarios of 20 percent, 30 percent and 40 percent accelerated allowance rates. [68774/25]

246. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if any assessment has been carried out of the interaction between the VAT exemption for passenger transport and Ireland’s transport-sector decarbonisation targets; and if he will provide the conclusions of any such analysis. [68775/25]