Parliamentary questions

385. Deputy Thomas Gould asked the Minister for Finance for a breakdown of all spending on external communications and media, by company, including the amount spent and purpose of spend, in each of the past five years, in tabular form. [61212/25]

386. Deputy Michael Cahill asked the Minister for Finance to clarify issues in regard to the Finance Bill 2026 in respect of purchasing an apartment (details supplied); and if he will make a statement on the matter. [61256/25]

387. Deputy Mattie McGrath asked the Minister for Finance the number of Ukrainian vehicles that have been imported into the State; the number of Ukrainian vehicles that have been taxed in the State; the number of registrations for VRT that have been received from Ukrainian licence plates since February 2022; the length of time that Ukrainian vehicles are permitted in the State without being regist…

388. Deputy Aidan Farrelly asked the Minister for Finance the number, and the cost of disposal, of nitrous oxide canisters seized by the Revenue Commissioners, from 2020 to date in 2025, in tabular form. [61348/25]

389. Deputy Aidan Farrelly asked the Minister for Finance the number, and the cost of disposal, of vape products seized by the Revenue Commissioners, from 2020 to date in 2025, in tabular form. [61349/25]

390. Deputy Malcolm Byrne asked the Minister for Finance the level of foresight or future planning that operates within his Department; who is responsible for long-term planning; the input these individuals or teams have into Departmental policy and practice; and if he will make a statement on the matter. [61661/25]

391. Deputy Michael Cahill asked the Minister for Finance to consider as a solution to the capital acquisition tax issue (inheritance) to classify the next-of-kin (details supplied) to be automatically promoted to ‘child status’ when it arises; the estimated cost of such a measure in view of the obvious discrimination given the drop from €400 thousand to €40 thousand in the allowance is incredibly…

392. Deputy Barry Ward asked the Minister for Finance further to Parliamentary Question No. 455 of 4 November 2025, his views on the whether the local property tax is equitable given that it is based on property value rather than income; if he is concerned that it is overburdensome on people that live in high value properties with comparatively low income; and if he will make a statement on the ma…

393. Deputy Ann Graves asked the Minister for Finance to consider entering discussions with the childcare provider groups and for the issue of VAT and rates to be looked at with regard to be VAT neutral as opposed to being VAT negative (details supplied). [62040/25]

394. Deputy Ken O'Flynn asked the Minister for Finance if he has received a referral or request from the Tánaiste and the Minister for Enterprise, Trade and Employment following an oral question to him on 5 November 2025, regarding unresolved tracker mortgage legacy issues; if he has sought or received assurance from the Central Bank of Ireland that all tracker mortgage accounts, including legacy …

199. Deputy Peadar Tóibín asked the Minister for Finance the process for customs approvals for perishable goods coming via air freight into Dublin Airport; the required timeframe/target from passing through customs to informing carrier agents; the work being done to limit delays; and if he will make a statement on the matter. [60587/25]

200. Deputy Erin McGreehan asked the Minister for Finance if funding has been allocated for expanded operations to the Joint Agency Task Force to tackle the cross-Border smuggling of illicit tobacco products. [60616/25]

201. Deputy Erin McGreehan asked the Minister for Finance the steps his Department has taken to reduce fuel smuggling and enforce compliance with the Windsor Framework's Green Lane; and if he will make a statement on the matter. [60618/25]

202. Deputy Erin McGreehan asked the Minister for Finance whether tax incentives or accelerated capital allowances are being considered for companies investing in biomethane production or grid injection facilities. [60671/25]

203. Deputy Cian O'Callaghan asked the Minister for Finance the amount paid to companies (details supplied) for advice on stocks and the cancelation of warrants; and if he will make a statement on the matter. [60748/25]

204. Deputy Cian O'Callaghan asked the Minister for Finance if he will provide a breakdown of the dwellings purchased where the 10 % stamp duty was paid, by year since the enhanced stamp duty was introduced, in tabular form; and if he will make a statement on the matter. [60749/25]

205. Deputy Ken O'Flynn asked the Minister for Finance in relation to the excise on e-liquid commencing on 1 November 2025, the expected annual revenue, the assumptions used on price elasticity and switching to illicit supply; the schedule of evaluation to assess impacts on smoking and vaping prevalence by age cohort; the ring-fencing of proceeds for cessation supports; and if he will make a state…

206. Deputy Ken O'Flynn asked the Minister for Finance if he has reviewed the recent remarks by the former Central Bank Governor (details supplied); and if he will make a statement on the matter. [60860/25]

88. Deputy Charles Ward asked the Minister for Finance if he will clarify the operation of the local property tax exemption for homeowners whose properties are affected by defective concrete; if there is a time limit attached to this exemption; if so, the rationale for imposing a time limit in cases where the property remains defective, has not been remediated and therefore has little or no market…

89. Deputy Michael Healy-Rae asked the Minister for Finance if a Ministerial regulation or guidance under section 46(1) VATCA 2010 clarifying that supplies of completed apartments under combined transaction structures shall be treated as "supply of a completed apartment" for the purpose of the reduced 9% rate (details supplied); and if he will make a statement on the matter. [60253/25]

90. Deputy Malcolm Byrne asked the Minister for Finance the total sums written off by the Revenue Commissioners as a result of an individual or company going into liquidation or bankruptcy for each year from 2015 to 2024, and to date in 2025; and if he will make a statement on the matter. [60358/25]

91. Deputy Ken O'Flynn asked the Minister for Finance given the recent completion of the State’s investment recovery in AIBGroup €390million returned, the final accounting position on the bank bailout including all direct and contingent costs; the amount of the funds that are earmarked for regional investment or will be returned to the Exchequer; and the assessment that has been made as to how Cor…

92. Deputy Brendan Smith asked the Minister for Finance in view of the proposed sale of Permanent TSB, if he will ensure that employment is protected in this bank and also the retention of the branch network, which is much needed and provides essential financial services in areas such as Cavan and Monaghan, where a range of banking services were lost over the years; and if he will make a statement…

437. Deputy Conor Sheehan asked the Minister for Finance further to Parliamentary Question No. 55526 of 14 October 2025, if he can provide electronic access to the reports listed in his response; and if he will make a statement on the matter. [57713/25]

438. Deputy Liam Quaide asked the Minister for Finance if he will consider introducing legislation to ensure that consumers retain the right to pay in cash for goods and services, given that an increasing number of businesses are going cashless, which risks discriminating against people who are elderly or digitally excluded; and if he will make a statement on the matter. [57727/25]