Parliamentary questions

514. Deputy Ken O'Flynn asked the Minister for Finance if the liabilities of the Housing Finance Agency, the Land Development Agency, the Strategic Banking Corporation of Ireland and similar entities are included in the calculation of the general Government debt; if not, to state the aggregate borrowing levels of those entities; and if he will make a statement on the matter. [59727/25]

515. Deputy Ken O'Flynn asked the Minister for Finance if he will request the Irish Fiscal Advisory Council or the National Treasury Management Agency to produce an annual whole-of-Government balance sheet consolidating all known and contingent liabilities of the State; and if he will make a statement on the matter. [59729/25]

516. Deputy Ken O'Flynn asked the Minister for Finance if his Department has conducted an assessment of the potential impact on Ireland’s credit rating and debt-servicing costs were contingent liabilities to be fully recognised in the national balance sheet; and if he will make a statement on the matter. [59730/25]

517. Deputy Ken O'Flynn asked the Minister for Finance if his Department has carried out stress-tests or scenario modelling to assess the State’s fiscal capacity to absorb contingent liabilities in the event of an economic downturn; and if he will make a statement on the matter. [59731/25]

518. Deputy Carol Nolan asked the Minister for Finance if he has been contacted by his ministerial colleagues about delivering a financial support package for the Irish road haulage sector which was initially proposed following the damage caused to the port of Holyhead in 2024; and if he will make a statement on the matter. [59787/25]

519. Deputy Ken O'Flynn asked the Minister for Finance the amount of revenue raised through capital gains tax (CGT) for the financial year ending 2024; and the percentage of the total taxation revenue CGT represented for the same period. [59958/25]

520. Deputy Niamh Smyth asked the Minister for Finance if matters raised in correspondence by a local business (details supplied) will be examined; the means by which his Department can facilitate businesses to develop; if he will address these issues separately; the status of same; and if his Department is willing to review the matter. [59997/25]

521. Deputy Matt Carthy asked the Minister for Finance if his Department has received any requests or proposals from the Department of Finance regarding pension terms for senior Garda officers from the Department of Justice, Home Affairs and Migration; if any changes are being considered; and if he will make a statement on the matter. [60119/25]

522. Deputy Ruairí Ó Murchú asked the Minister for Finance further to Parliamentary Question No. 32 of 22 October 2025, if non-medical aids and appliances for people with vision impairment would fall within Annex III of the EU VAT Directive, given the inclusion of goods essential to compensate and overcome disability; if assistive technology would fall within said category where it is not specific…

29. Deputy Barry Ward asked the Minister for Finance if, in respect of the help-to-buy scheme, he will consider increasing the purchase price limit of €500,000, for homes in Dublin, where the average property price is higher than that; and if he will make a statement on the matter. [57485/25]

30. Deputy Barry Heneghan asked the Minister for Finance if he will review the operation of the local property tax in view of the financial hardship it places on older citizens and their carers, particularly those on fixed or low incomes; if he will consider introducing exemptions or enhanced deferral arrangements for persons aged over 80 years and their full-time carers; and if he will make a sta…

31. Deputy Paul Lawless asked the Minister for Finance if he will request the European Commission to change the VAT classification for beauty salons, in order that they may benefit from the same reduced VAT rate as hairdressers announced in Budget 2026; and if he will make a statement on the matter. [57497/25]

32. Deputy Ruairí Ó Murchú asked the Minister for Finance if he will consider applying at the point of sale a zero rate of VAT on aids and appliances designed for usage by people with visual impairments, given the recent increased flexibility under EU VAT law and given the administrative burdens relative to the VAT refund order currently in place; and if he will make a statement on the matter. [57…

33. Deputy Séamus McGrath asked the Minister for Finance the number of mortgage loans sold by banks to non-bank entities vulture funds in 2022, 2023 and 2024; and if he plans to introduce further protections for mortgage holders to reduce the number of loans being sold off by the main banks. [57557/25]

34. Deputy Ken O'Flynn asked the Minister for Finance if he will report on the Central Bank of Ireland’s latest data indicating that fraudsters stole approximately €160 million from Irish consumers and businesses in 2024 through electronic and online payments. [57603/25]

35. Deputy Ken O'Flynn asked the Minister for Finance the steps his Department and the Central Bank are taking to enhance the resilience of Ireland’s payment systems against fraud, including coordination with retail banks, fintech companies, and card issuers. [57604/25]

36. Deputy Ken O'Flynn asked the Minister for Finance if he will consider mandating stronger customer-authentication and fraud-reimbursement obligations similar to those introduced in the United Kingdom under the Payment Systems Regulator’s Contingent Reimbursement Model Code. [57605/25]

37. Deputy Sinéad Gibney asked the Minister for Finance whether his Department has projects, contracts, or pilots currently being undertaken or in development that make use of agentic AI; if the use of these technologies is internal only or public facing; and if he will make a statement on the matter. [57624/25]

38. Deputy Pearse Doherty asked the Minister for Finance the number of homes that will move into a higher band for the local property tax upon revaluation, by county or region; and if he will make a statement on the matter. [57642/25]

39. Deputy Eoin Hayes asked the Minister for Finance the total number of service contracts awarded to private consultancy firms, broken down by projects in IT, management, accounting and auditing, Department and cost, each year to date since 2000, in tabular form; and if he will make a statement on the matter. [57657/25]

285. Deputy James Geoghegan asked the Minister for Finance if he plans to engage with the Central Bank on the subject of bridging finance for older people seeking to right size; the engagements he has had with the Central Bank and commercial lenders to date; and if he will make a statement on the matter. [56562/25]

286. Deputy Emer Currie asked the Minister for Finance to outline the regulations, standards or oversight mechanisms in place regarding the allocation and printing of registration plates; and if he will make a statement on the matter. [56604/25]

287. Deputy Emer Currie asked the Minister for Finance the controls or regulations in place to ensure that vehicle registration plates can only be printed or supplied by authorised providers, and that each plate issued is properly linked to a registered vehicle; and if he will make a statement on the matter. [56605/25]

288. Deputy Richard Boyd Barrett asked the Minister for Finance the number of consumer complaints previously submitted to the Financial Services and Pensions Ombudsman which at the end of 2020, 2021, 2022, 2023 and 2024 were in the formal investigation process but awaiting a preliminary or legally binding decision by the ombudsman, in tabular form; and if he will make a statement on the matter. [5…

289. Deputy Naoise Ó Muirí asked the Minister for Finance if he will provide an update on the Government’s position regarding the deemed disposal rule for Irish-domiciled investment funds; if he plans to reform or abolish this measure in line with recommendations from the Tax Strategy Group and the Oireachtas Joint Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation,…