Parliamentary questions

315. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 352 of 14 October 2025, to provide further detail on how the legislation was functioning in relation to balancing allowances arising in respect of intellectual property asset; the cost to the exchequer of the ring-fencing and 80% not being applied to balancing allowances in 2020, 2021, 2022, 2023, 2024 …

316. Deputy Emer Currie asked the Minister for Finance if his Department has received any proposals to reduce the VAT rates for the cinema industry; and if he will make a statement on the matter. [57265/25]

317. Deputy Emer Currie asked the Minister for Finance the estimated cost of reducing the VAT rate for the cinema industry to 9%; and if he will make a statement on the matter. [57272/25]

318. Deputy Erin McGreehan asked the Minister for Finance the specific actions local authorities must undertake for the living city initiative to commence in newly designated areas. [57278/25]

319. Deputy Carol Nolan asked the Minister for Finance the details of all reports, including consultancy reports commissioned by his Department from 1 January 2024 to date in 2025, that could be categorised as not for external publication or marked for internal use only; the cost of each report; and if he will make a statement on the matter. [57290/25]

320. Deputy Cathal Crowe asked the Minister for Finance the criteria used to determine which cities and towns are included in the living city initiative; if a town (details supplied) will be able to join the initiative; and if he will make a statement on the matter. [57302/25]

321. Deputy John Lahart asked the Minister for Finance the reason the Government took no actions to address the long-standing issue of deemed disposal for Irish investors; and if he will make a statement on the matter. [57306/25]

322. Deputy Niamh Smyth asked the Minister for Finance if he will review correspondence (details supplied); if the individual qualifies under the scheme in such circumstances; and if he will make a statement on the matter. [57311/25]

323. Deputy Naoise Ó Muirí asked the Minister for Finance his plans to allow for companies to claim the increased 35% research and development tax credit from 1 January 2026; and if he will make a statement on the matter. [57317/25]

324. Deputy Naoise Ó Muirí asked the Minister for Finance if he will consider amending the Taxes Consolidation Act 1997 to provide for companies to claim the research and development credit from 1 January of each year, irrespective of when their account periods commence; if he agrees that such an initiative will improve Ireland's competitiveness given the current geopolitical and prevailing tradin…

325. Deputy Naoise Ó Muirí asked the Minister for Finance if companies will be allowed to treat 100% of a research and development employee's emoluments as qualifying expenditure provided that at least 95% of the employee's time is spent on eligible research and development activities; if such claims can be made from 1 January 2026 irrespective of when a company's accounting period starts in 2026;…

326. Deputy Eoin Ó Broin asked the Minister for Finance the amount of VAT collected on the supply and artificial insemination of greyhounds, transactions which benefit from the reduced rate of tax. [57354/25]

327. Deputy Eoin Ó Broin asked the Minister for Finance if transactions to stay in accommodation (details supplied) are subject to VAT; if so, the obligations on hosts to collect that VAT; and if having planning permission or otherwise impacts any obligation. [57355/25]

328. Deputy Paula Butterly asked the Minister for Finance if he will consider extending the recent reduction in the VAT rate to include cinema admissions given the sector’s ongoing challenges, such as rising energy and wage costs, incomplete recovery from the pandemic, and increased competition from global streaming platforms; and if he will make a statement on the matter. [57430/25]

190. Deputy Eoin Ó Broin asked the Minister for Finance in relation to the reduction in VAT on apartment sales announced as part of Budget 2026, if these reductions will be passed on to approved housing bodies purchasing completed apartments through turnkey and forward purchase arrangements. [56062/25]

191. Deputy Eoin Ó Broin asked the Minister for Finance in relation to the VAT reductions on apartment sales announced in Budget 2026, when apartments are delivered through forward funding and direct construction contracts for approved housing bodies, the way in which the benefit of any corporation tax changes on construction expenses will be passed on under such arrangements. [56063/25]

192. Deputy Eoin Ó Broin asked the Minister for Finance in relation to the VAT reduction on apartment sales, the way in which this reduction with interact with the sale price and stamp duty calculations. [56064/25]

193. Deputy Pat Buckley asked the Minister for Finance if the purchase of a machine (details supplied), and its ongoing running costs, are covered under the scheme to claim relief on the cost of health expenses. [56118/25]

194. Deputy Conor Sheehan asked the Minister for Finance if cinemas can be included in the VAT reduction for the hospitality sector; and if he will make a statement on the matter. [56120/25]

195. Deputy Conor Sheehan asked the Minister for Finance if he has given consideration to a draught excise rebate proposal (details supplied); and if he will make a statement on the matter. [56138/25]

196. Deputy Paul McAuliffe asked the Minister for Finance his plans to amend the deemed disposal rule; and if he will make a statement on the matter. [56147/25]

197. Deputy George Lawlor asked the Minister for Finance if tickets to concerts, shows and performances are included in the cut to VAT rate announced in the Budget 2026; and if he will make a statement on the matter. [56258/25]

198. Deputy Ken O'Flynn asked the Minister for Finance to provide a breakdown of all costs incurred by the Revenue Commissioners in relation to the seized vessel MV Matthew since 2023, including storage, security, maintenance and legal costs; the actions taken and planned to dispose of the asset and recover costs from liable parties; and the timeline for concluding these expenditures, given report…

199. Deputy Ken O'Flynn asked the Minister for Finance if Re-Turn Ireland CLG has been assessed by the Revenue Commissioners for corporation tax, VAT, or any other applicable tax liabilities arising from its operations, retained surpluses, or investment income; and if he will make a statement on the matter. [56371/25]

200. Deputy Ken O'Flynn asked the Minister for Finance the amount of retained earnings or cash reserves held by Re-Turn Ireland CLG that have been declared to the Revenue Commissioners, and whether these reserves are subject to tax, interest, or investment reporting requirements under Irish company law. [56372/25]