Parliamentary questions

290. Deputy Eoghan Kenny asked the Minister for Finance the amount that has been spent by his Department to conduct tendering processes for public infrastructure projects in 2020, 2021, 2022, 2023 and 2024; and if he will make a statement on the matter. [56692/25]

291. Deputy Ruth Coppinger asked the Minister for Finance the steps being taken to ensure the Ireland Strategic Investment Fund is not investing in corporations profiting from trade with Israel; and if he will make a statement on the matter. [56712/25]

292. Deputy Michael Healy-Rae asked the Minister for Finance why the 9% reduction in VAT in Budget 2026 did not include funfairs and circuses; and if he will make a statement on the matter. [56746/25]

293. Deputy Michael Cahill asked the Minister for Finance to clarify an issue regarding the 9% VAT rate for the hospitality sector (details supplied); and if he will make a statement on the matter. [56748/25]

294. Deputy Cormac Devlin asked the Minister for Finance for an update on the work being done by his Department, and agencies under its remit, to facilitate, in line with the commitment under the Programme for Government, the easier return to Ireland for emigrants; and if he will make a statement on the matter. [56787/25]

295. Deputy James O'Connor asked the Minister for Finance if he will consider including beauticians along with hairdressers in the 9% VAT reduction in the 2026 Finance Bill; and if he will make a statement on the matter. [56803/25]

296. Deputy Pearse Doherty asked the Minister for Finance using data from local property taxes, to provide the number of landlords with over 100 residential properties and the total number of properties; the number of landlords with between 50 - 99 residential properties and the total number of properties; the number of landlords with between 20 - 49 residential properties and the total number of …

297. Deputy Pearse Doherty asked the Minister for Finance the exclusions from the hospitality VAT reduction; the saving associated with each exclusion; and if he will make a statement on the matter. [56809/25]

298. Deputy Pearse Doherty asked the Minister for Finance the rationale for applying the VAT reduction on new apartments from Budget 2026 given the fact it will only mean savings and higher profitability for apartments which were already viable; and if he will make a statement on the matter. [56810/25]

299. Deputy Pearse Doherty asked the Minister for Finance to provide a list of all jurisdictions outside the EU/EEA that Ireland does not have a double taxation treaty in place, that will apply a non-refundable dividend withholding tax; and if he will make a statement on the matter. [56812/25]

300. Deputy Pearse Doherty asked the Minister for Finance the total value of all residential property based on local property tax data; the total value of residential property owned by landlords; and if he will make a statement on the matter. [56823/25]

301. Deputy Shónagh Ní Raghallaigh asked the Minister for Finance if he has spoken formally with a person (details supplied) to date in 2025. [56878/25]

302. Deputy Pearse Doherty asked the Minister for Finance for the abridged estimates volume for Budget 2026 for Vote 7, 9 and 10, including the provisional sub head and programme level allocations. [56927/25]

303. Deputy Eoin Hayes asked the Minister for Finance the position regarding reforms to the deemed disposal tax in respect of exchange traded funds; and if he will make a statement on the matter. [57102/25]

304. Deputy Eoin Hayes asked the Minister for Finance the details of the vacant buildings owned by his Department or by agencies under the remit of his Department in Dublin 2, 4, 6, and 6W, including, the address and size in square meters; and if he will make a statement on the matter. [57110/25]

305. Deputy Keira Keogh asked the Minister for Finance which political parties put in a submission for suggestions on insurance reform; and if he will make a statement on the matter. [57140/25]

306. Deputy Peadar Tóibín asked the Minister for Finance the exemptions to carbon tax in place for products that are designed specifically to reduce carbon emissions, including consumer products; and how exemptions for these can be sought. [57144/25]

307. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 351 of 14 October 2025, if the standard fund threshold will increase from €2 million to €2.2 million in 2026; to outline a credible cost associated with the measure that includes change in behaviour that would directly result from this measure; and if he will make a statement on the matter. [57147/25]

308. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 348 of 14 October 2025, if any loan sharks rather than fraud cases have been reported to the Central Bank of Ireland since the enactment of the Consumer Credit (Amendment) Act 2022, in June 2022; and if he will make a statement on the matter. [57148/25]

309. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 350 of 14 October 2025, the cost of the VAT change for new apartment construction for apartments completed and sold in 2025; the cost of the VAT change for new apartment construction for apartments completed and sold in 2026; and if he will make a statement on the matter. [57149/25]

310. Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of capital allowances on the purchase of residential property broken down by investment company, trade company and individual landlord; and if he will make a statement on the matter. [57150/25]

311. Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of capital allowances on the cost of furniture and fittings in rental residential property; and if he will make a statement on the matter. [57151/25]

312. Deputy Mairéad Farrell asked the Minister for Finance if his attention has been drawn to the exclusion of cinemas from the recent hospitality VAT reduction from 13.5% to 9%; and if he will make a statement on the matter. [57220/25]

313. Deputy Pearse Doherty asked the Minister for Finance all qualifying cost for the higher rate deduction regarding the enhanced corporation tax deduction for apartment construction costs announced in budget 2026, in tabular form; and if he will make a statement on the matter. [57254/25]

314. Deputy Ken O'Flynn asked the Minister for Finance if he is aware of the growing number of elderly people whose life assurance policies are becoming unaffordable due to annual premium increases; if he will outline what consumer protections currently exist for persons over the age of 70 who have paid premiums for decades but now face either the loss of their policy or sharply reduced cover; if …