Parliamentary questions

149. Deputy Emer Currie asked the Tánaiste and Minister for Finance the measures being put in place to monitor compliance rates, and to enforce full industry compliance with the requirements of the new e-liquid products tax, which came into effect on 1 November 2025, in particular noting that the new tax is subject to self-reporting. [66651/25]

150. Deputy Emer Currie asked the Tánaiste and Minister for Finance the measures being put in place to monitor and enforce retailer compliance with the requirements of the new e-liquid products tax, noting recent media reports that certain alternative retailers selling vaping products have been subject to investigation by the Revenue Commissioners over concerns of tax evasions. [66652/25]

151. Deputy Emer Currie asked the Tánaiste and Minister for Finance the date on which Government will publish the first data on e-liquid products tax compliance rates and enforcement actions. [66653/25]

255. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance if he will clarify the position of the State regarding stamp duty for large tranches of mortgage sales (details supplied). [66139/25]

256. Deputy John Lahart asked the Tánaiste and Minister for Finance to examine the recommendation of the Oireachtas Public Accounts Committee (details supplied) as they relate to the Taxes Consolidation (Rights of Performers and Film Workers) (Amendment) Bill 2025. [65235/25]

257. Deputy Albert Dolan asked the Tánaiste and Minister for Finance the total number of claims handled by the State Claims Agency, the number of claims settled; the number successfully defended; the number resolved without admission of liability; the median and average settlement amount in each of the past five years; and if he will make a statement on the matter. [65245/25]

258. Deputy Albert Dolan asked the Tánaiste and Minister for Finance the breakdown of State Claims Agency settlements, by claim category (details supplied), including for each category the number of claims, the total value of settlements, the median payout; the highest and lowest settlement values, in each of the past five years; and if he will make a statement on the matter. [65246/25]

259. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he will examine the extent to which current house price inflation is increasing local property tax liabilities for homeowners, particularly in areas where rising valuations are placing additional financial pressure on households; if his Department has assessed the impact of these valuation changes on families and older peopl…

260. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance Ireland's position on the development of an EU Savings and Investment (Capital Markets) Union; and if he will make a statement on the matter. [65342/25]

261. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the way in which the price of 20 cigarettes in Ireland will be affected given the current European Commission proposal for a new own resource based on a tobacco consumption tax and if he will make a statement on the matter. [65433/25]

262. Deputy Niall Collins asked the Tánaiste and Minister for Finance if he will consider deferring a requirement to register VAT for poultry farmers (details supplied) in order to allow more time to restructure; and if he will make a statement on the matter. [65459/25]

263. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the ratio of private sector indebtedness as a share of GNI since 2015, as defined as part of the European Commission’s macroeconomic imbalances procedure, in tabular form; and if he will make a statement on the matter. [65552/25]

264. Deputy Aengus Ó Snodaigh asked the Tánaiste and Minister for Finance the steps he will take in response to issues facing the Digital Hub Development Agency (details supplied); and if he will make a statement on the matter. [65740/25]

265. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the procedures in place within his Department and within the Revenue Commissioners to monitor the continued use of foreign-registered vehicles operating in the State under temporary exemption; the number of compliance checks carried out in each of the past three years; the number of breaches identified; the corrective actions take…

266. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of temporary vehicle-registration exemptions granted to Ukrainian-registered vehicles that have been extended beyond the initial twelve-month period; the criteria applied when granting such extensions; the average duration of extensions granted; and the steps taken to ensure that exemptions do not become a de-facto subs…

267. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the reason the Revenue Commissioners do not record the number of Ukrainian-registered vehicles entering the State under temporary protection arrangements; whether his Department has considered establishing a data-capture mechanism in cooperation with the Department of Justice, Home Affairs and Migration and An Garda Síochána; and …

268. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the average processing time for Ukrainian-registered vehicles transitioning to Irish registration; the number of applications refused; the reasons for refusal; and whether his Department has reviewed any barriers preventing owners from completing the registration process within the required timeframe. [65747/25]

269. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of compliance checks carried out by the Revenue Commissioners in each of the past three years on foreign-registered vehicles operating in the State under temporary exemption; the number of breaches identified; the corrective actions taken; and the engagement his Department has had with An Garda Síochána to ensure consis…

270. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of temporary vehicle-registration exemptions granted to Ukrainian-registered vehicles that have been extended beyond the initial twelve-month period; the criteria used when granting such extensions; and the measures in place to prevent temporary exemptions becoming a long-term substitute for the standard registration pr…

271. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the reason the Revenue Commissioners does not record the number of Ukrainian-registered vehicles entering the State under temporary protection arrangements; whether his Department has examined the feasibility of a coordinated data-capture mechanism with the Department of Justice; and the steps being taken to ensure accurate monito…

272. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the average processing time for Ukrainian-registered vehicles transitioning to Irish vehicle registration; the number of applications refused; the reasons for refusal; and the actions taken by his Department to address any barriers that prevent owners from completing the process within the statutory timeframe. [65753/25]

273. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the process within his Department for reviewing the operation of temporary vehicle-registration exemptions for Ukrainian nationals; the frequency of these reviews; the indicators used to assess compliance and road-safety risk; and the planned policy changes under consideration in response to the rise in exemption applications iden…

274. Deputy Albert Dolan asked the Tánaiste and Minister for Finance the number of social media influencers registered for taxation with the Revenue Commissioners, by county; the number that have been audited over the past five years; the number of auditors that have been assigned to such work; the number of influencers that have been subjected to fines; and if he will make a statement on the matt…

275. Deputy Ged Nash asked the Tánaiste and Minister for Finance in view of the recent guidance from the Revenue Commissioners which provides employers an opportunity to correct any payroll tax issues arising from the Supreme Court Karshan ruling of 2023, his plans to enforce the Karshan ruling to ensure that all workers who should be classified as employees have such a classification; the means b…

276. Deputy Ged Nash asked the Tánaiste and Minister for Finance following on from the recent guidance from the Revenue Commissioners which provides employers an opportunity to correct any payroll tax issues arising from the Supreme Court Karshan ruling of 2023, the means by which the Revenue Commissioners will ensure that all employers who have previously classified their employees as self-employ…