Parliamentary questions

175. Deputy Johnny Guirke asked the Tánaiste and Minister for Finance if he will consider scrapping the VAT and customs duties imposed on tools belonging to skilled trades people who are returning to Ireland from non-EU countries; and if he will make a statement on the matter. [67977/25]

176. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 368 of 18 November 2025, to provide a further breakdown of the number of properties and multiproperty owners owning over 100 properties, by 100 to 199, 200 to 299, 300 to 399, 400 to 499, 500 to 599, 600 to 699, 700 to 799, 800 to 899, 900 to 999, and 1000 or more, excluding AHBs and local …

177. Deputy Ged Nash asked the Tánaiste and Minister for Finance if Ireland supports each of the elements of the ‘Compromiso de Seville’, the outcome document from this summer’s financing for development conference; how the Government is working to implement the commitments made, in particular, the commitment to (details supplied); and if he will make a statement on the matter. [68021/25]

178. Deputy Ged Nash asked the Tánaiste and Minister for Finance whether Ireland supports the establishment of a UN convention on taxation; in particular, how Ireland is supporting the issue of taxing high net worth individuals, and the establishment of a global asset registry; and if he will make a statement on the matter. [68022/25]

179. Deputy John Clendennen asked the Tánaiste and Minister for Finance the reasoning for the decision in Budget 2026 to retain the 9 per cent VAT rate for domestic gas and electricity but not to apply a corresponding reduced VAT rate to home heating oil, especially for households that do not have access to the gas network; and if he will make a statement on the matter. [68128/25]

180. Deputy John Clendennen asked the Tánaiste and Minister for Finance his plans to offset the higher VAT rate on home heating oil for households that do not have access to the gas network; and if he will make a statement on the matter. [68129/25]

181. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 430 of 11 September 2023, if any work has been carried out by his Department on the potential of reducing the VAT rate applied to non-alcoholic beverages in hospitality sector from standard 23% to 13.5% to bring it in line with rate of other non-alcoholic beverages; and if not, if he will…

266. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 116 of 19 November 2025, how long discretionary commission arrangements were a feature of the motor hire purchase finance market prior to the practice being stopped in July 2024; and if he will make a statement on the matter. [66887/25]

267. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated number of active motor finance hire purchase agreements (including personal contract purchase agreements) in operation in the market today; and if he will make a statement on the matter. [66907/25]

268. Deputy Emer Currie asked the Tánaiste and Minister for Finance to list all funding schemes, grant programmes and any other financial supports that are currently administered by his Department and its agencies; the expected launch and closing dates for applications for each scheme in 2026, in tabular form; and if he will make a statement on the matter. [66928/25]

269. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the progress in emission reduction targets in areas that are the responsibility of his Department; which measures are particularly successful and which measures are underperforming; and if he will make a statement on the matter. [67048/25]

270. Deputy James Geoghegan asked the Tánaiste and Minister for Finance the position regarding the roadmap for the taxation of retail investment currently being developed by his Department, with specific regard to any reforms to the deemed disposal tax for exchange traded funds; the timeline for the publication of the roadmap; if any cost estimate was done in advance of the last budget in respect …

271. Deputy Gillian Toole asked the Tánaiste and Minister for Finance when a review of the rate of value added tax on oral vitamin and mineral supplements, currently 13.5% rate, will be carried out; and the reason there is a disparity in VAT classification between oral pharmaceuticals, and oral supplements for health promotion; and if he will make a statement on the matter. [67253/25]

137. Deputy Barry Ward asked the Tánaiste and Minister for Finance if any review or research has been carried out into the potential cost to the Exchequer of waiving the cost of local property tax for all those in receipt of the state pension; and if he will make a statement on the matter. [66404/25]

138. Deputy Barry Ward asked the Tánaiste and Minister for Finance if any review or research has been carried out into the potential cost to the Exchequer of waiving the cost of local property tax for all those in receipt of the widows pension; and if he will make a statement on the matter. [66405/25]

139. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits of conducting an overall assessment of the existing local property tax scheme to create a more equitable system based on ability to pay rather than property value; and if he will make a statement on the matter. [66406/25]

140. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits of waiving the cost of the local property tax for all those in receipt of the widows pension; and if he will make a statement on the matter. [66407/25]

141. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits of waiving the cost of the local property tax for all those in receipt of the State pension; and if he will make a statement on the matter. [66408/25]

142. Deputy Barry Ward asked the Tánaiste and Minister for Finance if he will consider extending the provisions of the commuter ticket incentive so as not to disadvantage commuters who are just outside the band; and if he will make a statement on the matter. [66409/25]

143. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he will review the current VAT treatment applied to bus and coach operators; if he is aware that only tour operators are eligible to reclaim VAT on the purchase of new buses under the VAT 71 scheme, while school-bus and mixed-service operators who operate on significantly lower annual mileage and turnover are excluded; if he wi…

144. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he will examine the impact of VAT and customs duties on buses being imported from the UK by Irish operators; if he will consider measures to reduce the cost burden, given the current shortage of buses in the State; and if he will make a statement on the matter. [66432/25]

145. Deputy Naoise Ó Cearúil asked the Tánaiste and Minister for Finance to outline measures being taken to safeguard economic resilience given the Central Bank’s warnings on global market volatility; and if he will make a statement on the matter. [66469/25]

146. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the progress on Ireland’s international tax treaty negotiations currently under review; and if he will make a statement on the matter. [66500/25]

147. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the steps are being taken to support financial literacy programmes nationally; and if he will make a statement on the matter. [66501/25]

148. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to examine issues with determining employment status (details supplied) and the implications on small builders; and if he will make a statement on the matter. [66530/25]