Parliamentary questions

247. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of licensed bus operators that have accessed the VAT 71 touring-coach refund scheme in each of the past five years; the total value refunded; and whether the Department has analysed the differential impact of this scheme on touring operators compared with school-transport and mixed-service operators. [68776/25]

248. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if Revenue has issued guidance to licensed bus operators on the verification of UK origin under the EU–UK Trade and Cooperation Agreement for the importation of buses; and if he will provide copies of any such guidance issued since 2021. [68777/25]

249. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Revenue Commissioners will provide a breakdown of all vehicle-registration enforcement actions in each of the past five years by vehicle category, including Irish-registered, EU-registered, non-EU-registered, and Ukrainian-registered vehicles, in order to establish the scale of compliance activity by exemption type. [68946/…

108. Deputy Johnny Guirke asked the Tánaiste and Minister for Finance the extent of the involvement of Home Building Finance Ireland (HBFI) in the financing of the Ringfort development in Rathmolyon, County Meath; if his Department will use its oversight of the HBFI to ensure a resolution for the affected home buyers; and if he will make a statement on the matter. [68187/25]

109. Deputy Johnny Guirke asked the Tánaiste and Minister for Finance if the Revenue Commissioners have a role in the investigation of the financial dealings of the companies involved in the Ringfort development in Rathmolyon, County Meath; and if he will make a statement on the matter. [68188/25]

110. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance to address the matter of sub-contractors and the change of rules by the Revenue Commissioners (details supplied); and if he will make a statement on the matter. [68243/25]

111. Deputy John Paul O'Shea asked the Tánaiste and Minister for Finance if his Department will review the operation of the six year clawback rule under section 89(4) of the Capital Acquisitions Tax Consolidation Act 2003, in circumstances where an inheritor of agricultural property is unable, due to severe disability or long-term residential care needs, to farm the land or reinvest in agricultura…

112. Deputy Michael Cahill asked the Tánaiste and Minister for Finance the plans there are to reduce the number of quangos and strip out the amassed red tape and bureaucracy that exists, in order to allow the delivery of projects under his Department’s remit in a more timely, efficient and customer-friendly manner; and if he will make a statement on the matter. [68373/25]

113. Deputy Albert Dolan asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 2148 of 4 November 2025 to the Minister for Further and Higher Education, Research, Innovation and Science in which he confirmed that, although not required by statute, his Department voluntarily publishes its annual consultancy spending online in the interest of transparency and accessibilit…

159. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the measures being undertaken by his Department to ensure greater competition in the Irish banking and financial services sector; and if he will make a statement on the matter. [67298/25]

160. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the number of persons who have claimed the rent tax credit each year since its introduction, and to date in 2025. [67299/25]

161. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost of extending the reduced VAT rate of 9% applied to electricity and gas to also cover home heating oil; and if he will make a statement on the matter. [67318/25]

162. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance whether consideration will be given to reform of the deemed disposal rule and exit tax on investment funds. [67324/25]

163. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the type of training provided to staff within his Department in the use of, or understanding of artificial intelligence; if a programme is planned for all staff on their obligations under the EU Artificial Intelligence (AI) Act; and if he will make a statement on the matter. [67462/25]

164. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance his Department’s plans to monitor the planned reduction in the VAT rate on hospitality; his expectations and what will he be measuring; and if he will make a statement on the matter. [67478/25]

165. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the cost in budget 2026 had personal income tax band increases been linked to consumer price inflation. [67479/25]

166. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the total sums paid into the Exchequer as a result of the carbon tax each year since its introduction, including 2025; and a similar breakdown on the way in which this income was spent on retrofitting and climate resilience measures. [67480/25]

167. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance if there are plans for incentives or grants to expand the cycle to work/bike to work scheme to make it more accessible to employers; and if he will make a statement on the matter. [67536/25]

168. Deputy Cathy Bennett asked the Tánaiste and Minister for Finance the applicable VAT rate for tools related to the construction sector for those moving to the state; if he has considered revising such in order to encourage and facilitate the return of members of the diaspora; and if he will make a statement on the matter. [67553/25]

169. Deputy Paul Donnelly asked the Tánaiste and Minister for Finance if he will seek EU funding to cover the costs of purchasing two additional mobile x-ray scanner trucks for the Revenue Commissioners. [67638/25]

170. Deputy Máire Devine asked the Tánaiste and Minister for Finance whether he will accept recommendations made by Dublin City Council to extend the existing boundary for the Living City initiative, as constituents residing at a location one street outside the current boundary (details supplied) have attempted to apply and been rejected; and if he will make a statement on the matter. [67707/25]

171. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he will confirm whether Budget 2025, as presented, complies with the national and EU fiscal rules, including the expenditure benchmark and structural balance requirements; if he will provide his Department's own assessment of compliance; and if he will make a statement on the matter. [67753/25]

172. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the long-term fiscal risks identified by his Department in relation to rising recurrent spending, falling windfall corporation tax receipts, and age-related expenditure, in the context of IFAC's warning that the State is 'budgeting like there is no tomorrow'; and if he will publish any departmental risk-management plans. [67754/25…

173. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the proportion of recent windfall corporation tax receipts that has been allocated to permanent spending commitments since 2020; if he will provide a breakdown by year; and if he will clarify the Department's policy on safeguarding against the use of temporary revenues for long-term spending. [67755/25]

174. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the amount returned to the exchequer by company and amount, by way of dividend by commercial semi-state companies in 2024 and to date in 2025. [67764/25]